It’s that time of year that we all love. Impots.
I have a question that I hope someone might answer.
My wife and I have no offspring or dependants and have been taxed as a married couple. We have always had separate finances, so never any arguments about spending habits. My income is greater than hers and in the past we have performed arithmetical gymnastics to apply fairness to our tax situation, so when I read that we can nominate to be taxed individually, I thought, ‘perfect’ and signed up. I now think I may have been too hasty as I suspect there may be aspects of taxation I was unaware of.
Anyone got any idea if we have made an error?
Two thoughts -
Does electing to be taxed separately mean you now have 1 part each rather than two parts together? If so, run the simulations to see the tax bill differences.
Also, being taxed as a married couple, do you still only have one 10% pension reduction allowance up to approx 4200 € - if separate, you may have 1 each. Some of the other allowances may likewise ‘double up’.
I’m intrigued… as I can’t understand what you mean. 
anyway… this might help you to decide to continue the joint Declaration, as you say there is a discrepancy between your incomes…
La déclaration commune est avantageuse lorsqu’il existe une disparité importante entre les revenus des deux partenaires . En effet, les revenus totaux des partenaires sont alors divisés par le nombre de parts de quotient familial, ce qui peut générer une économie d’impôt non négligeable.
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Did you read what you were signing up to? This option is available for couples who chose to live under separate roofs, or those who are embarking on a divorce, or serious conjugal problems. It is generally not an option so am surprised that you managed.
Usually it is not financially beneficial.
We were a ‘couple mixte’ for a few years while I was non-resident and looking after my mum so OH had individual taxation. The tax office asked every year whether we were divorced yet. They found it hard to process a married couple having two foyers.
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I knew a married couple who did that and soon after being reminded about them by this post I looked at Facebook and there was a post by a mutual friend wishing the wife a happy birthday for today. A strange coincidence.
This is the official position
https://www.impots.gouv.fr/particulier/questions/dans-quels-cas-devons-nous-etre-imposes-separement
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Thanks for all replies , which I have found most helpful.
Although our incomes are different , they are not for large amounts, just pensions, savings interest and some share dividends. (shares that I will soon sell to make this tax malarkey easier, since they are in an ISA wrapper which is of no use here.) I have sent a message to the tax gnomes hoping to clarify/rectify the situation.
In the interest of fairness, I should pay a larger share of the tax burden as my income has been greater than hers and we each control our finances separately. We always have done, for nearly half a century.
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I sent a question to the tax people this morning and I have had a reply, which Mr (or Ms)Google has kindly translated for me. It seems my worries were unfounded and it does what it says on the tin…I think.
I presume the employer reference is French PAYE.
"You have not opted for separate taxation but for the individualization of the withholding tax rate based on each declarant.
This option allows the rate collected by the employer to be prorated based on the income of each declarant.
The tax household rate remains the same and the total tax due per year also.
Explanatory sheet on the individualization of the withholding tax rate:
The individualized rate allows for differences in income between spouses to be taken into account by applying a different rate to each spouse, corresponding to their personal income. If one of the spouses chooses this individualized rate, this automatically results in an adjustment to the rates for both declarants.
Individualized rates are calculated in two stages:
- First, the tax authorities assess the individual rate of the declarant with the lowest income. This is determined by recalculating the tax on their own income as well as on half of the couple’s joint income (e.g., property income, etc.), with the couple’s family quotient divided by 2.
- In a second step, the individual rate of the other spouse is recalculated by the tax administration so that the addition of the deductions of the two spouses corresponds to the total amount of income tax.
The overall amount of the withholding tax is the same with or without individualization of the rate, only the distribution of the withholding tax between the two spouses is modified."
That makes more sense (although would be better in French as M or Mme Google has mangled prélèvement à source).
So you are still a happy household and won’t get tax man wanting your divorce papers!
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Thanks, but it turns out to be a different thing.
Difficult this French malarkey. 
Soz, messed up my attempt to reply to your first post, now don’t know how to delete this.
Yes, as what you thought it was doesn’t exist for you😀. I find French admin a bit like a complex crossword, with satisfaction when you solve a bit of the puzzle.
What is being assessed separately is the withholding tax which is deducted during the year. This is an advance payment on account. The final assessment at the end of the year will still be done for both of you together, with the paid withholding tax deducted from the final demand.