已婚人士免稅額 - 海外結婚+丈夫為外籍人士問題

1. 個人稅務申報表BIR60第一部份為個人資料，包括你丈夫。
2. 由於你結婚是於課稅年度內，BIR60寄來同時有附錄。你要填妥婚姻變動一欄。
3. 香港稅務會令你因為結婚而多咗免稅額，不過你先生係法國人而法國係全球征稅，所以你要同你先生個邊嘅會計師傾下。
希望幫到你！

In this case, you can claim the married allowance no matter your husband is outside HK totally.

匯訊會計 熱線: 82061801(香港)
網站: http://www.info-pacific.com

(^_^)

Married person's allowance is granted if a person is, at any time during the year of assessment, married and
a) the spouse of that person did not have assessable income in the year of assessment; and
b) that person and his or her spouse have made, in relation to the year of assessment, an election of joint assessment under section 10(2) of the Inland Revenue Ordinance; or
c) that person has elected to be assessed under personal assessment.

Married is defined in section 2(1) as:
a) any marriage recognized by the law of HK; or
b) any marriage, whether or not so recognized, entered into outside HK according to the law of the place where it was entered into and between persons having the capacity to do so.

Based on the above provisions, whether you married in HK is not relevant but must be recognized in France. You are required to produce evidence of your marriage in France to support you are married.

In addition, you spouse must has no assessable income in HK or if he has assessable in HK, he agrees to elect joint assessment. If so, you are entitle to claim Married Person's Allowance.