Marital unions

In France, there are several types of marital unions:

– Free union an informal union (that does not confer inheritance rights)

– The civil solidarity pact or PACS, which is a registered partnership (that confer very few rights in the inheritance)

–   And marriage.

 They all are available to same-sex couples.

The PACS can be concluded at the City hall or by notarial deed.

If nothing is specified in the PACS agreement, the couple is subject to the regime of separation of property: each partner retains ownership of the property that he held before the conclusion of the PACS and that he acquires during the partnership. He is also the sole owner of the income he receives.

Partners can opt for the joint ownership regime. They can do so in their original agreement or in an amending agreement. The goods that they buy, together or separately, from the registration of the PACS or its modification, then belong to each one for half.

The PACS confers rights and obligations on the partners. The partners undertake to live together as well as to reciprocal material aid and assistance. If the partners do not have otherwise, the material aid is proportional to their respective capacities. The partners are jointly and severally liable for the debts contracted by one of them for the needs of everyday life but not for clearly excessive expenses.

During the lifetime of the partners, the conclusion of a PACS has a fiscal impact on income tax. They are in principle required to submit a joint income tax return and are jointly responsible for paying the tax.

In the event of death, the partner linked to the deceased by a civil solidarity pact is not the heir by right.

It is therefore by a testamentary disposition that the partner can inherit from his predeceased partner. In the absence of children, the surviving partner may receive all of the deceased’s property. If the deceased leaves children, the partner can only receive the available portion which is half of the property if there is one child, one third if there are two children and one quarter if there are three children. or more.

However, the surviving partner has rights regarding his housing.

If at the time of death, the surviving partner occupied, as main dwelling, accommodation belonging to both partners or belonging only to the deceased, he / she benefits as of right for one year from the death of  the free use of his housing  as well as furniture therein.

In addition, if the deceased partner has expressly provided for it in a  will, the surviving  partner benefits, in the event of division of the estate, from the preferential allocation of housing which effectively serves as his principal residence on the day of death, furniture and vehicle of the deceased.

If the accommodation occupied by the partners was rented, two situations must be distinguished:

• When the two partners were joint tenants of the lease, the surviving partner has an exclusive right to the lease (the heirs of the deceased have no rights to the lease).
• When the deceased was the sole owner of the lease, his partner benefits from the transfer of the lease. However, other relatives have the right to claim the allocation of the lease. In the event of a conflict, it is up to the judge to decide.

Since a law of August 21, 2007, the partner linked to the deceased by a PACS and who receives the property of the deceased by virtue of a will, is exempt from inheritance tax.

A partnership registered abroad will generally be recognized in France if it meets the conditions provided for by the European regulation 2016/1104 on registered partnerships of June 24, 2016.