Civil partnership: what are the effects on the couple's assets?

Unless otherwise specified in the agreement, the assets of civil partners are separate: each retains their own. Both are jointly liable for everyday debts. They are taxed jointly for income tax and wealth tax (IFI). The surviving partner is not an heir: without a will, they receive nothing from the estate. They are exempt from inheritance tax on what is bequeathed to them, but they are not entitled to a survivor's pension.

This page addresses the effects of a civil partnership (PACS) on property, debts, taxes, housing, and inheritance, based on official guidelines. It does not cover non-resident partners, assets located abroad, the transition from separation to joint ownership, the tax consequences of dissolution, or assurance-vie policies benefiting the partner.

What a civil partnership (PACS) entails between you

The partners commit to a shared life, mutual material support proportional to their financial means, and mutual assistance.

A civil partnership (PACS) is formalized by an agreement, which is registered free of charge at the town hall, or with a notary, for which there is a fee. It takes effect between you on the date of registration. With regard to third parties, its effects depend on the notation added to the margin of the birth certificate for a partner born in France; for a foreign partner born abroad, the "Entering a Civil Partnership" information sheet specifies a different register. For a notary, service-public.gouv.fr indicates a drafting fee of €101.41 including VAT, plus a fixed registration fee of €125. For a modification, the information sheet states: "The cost is the same for modifying your PACS." It does not specify whether the €125 fee is added: this should be verified with the source. Between partners, without a notary: "no fees.".

Your assets: separation by default, joint ownership by option

Proof of ownership. During a separation, you must be able to prove by any means that you are the sole owner of an asset. The official guidelines are clear: "If you cannot prove anything, the asset is presumed to belong to each of you equally." They advise keeping receipts for your purchases.

The joint account. Anyone can make it work with just their signature.

Buying a home together. Service-public.gouv.fr states: "If nothing is specified, you are considered to be half owners." In the event of a dispute, the partner who financed more than half can take legal action to obtain compensation. According to the information sheet, legal representation is mandatory if the claim exceeds €10,000.

Modify the agreement. This is done through an amendment agreement, signed privately or before a notary. It is registered with the authority that registered the initial PACS. It takes effect between you upon registration and is binding on third parties, such as creditors, from the date of its inclusion on your birth certificates.

Your debts

For income tax, the partners are also jointly liable for payment.

Your taxes

Income tax. The partners file a joint tax return, with a single tax household. The couple is entitled to two shares of the family quotient. Dependent children add half a share each for the first two, then a full share from the third child onward. In the year the civil partnership (PACS) is registered, separate taxation is possible if you have opted to file separate tax returns. A separate return is also mandatory in certain situations, for example, if you live separately and are in a civil partnership under a separation of property regime.

Withholding tax. From September 1, 2025, partners in a civil partnership and taxed jointly automatically benefit from an individualized rate for their personal income.

Report. The PACS must be reported to the tax authorities within 60 days of the event (impots.gouv.fr).

IFI. For the purposes of the French wealth tax (IFI), partners are taxed jointly on all their real estate assets, whether personal or jointly owned. The IFI becomes payable when the net taxable value of non-professional real estate assets exceeds €1,300,000 on January 1, 2026. The principal residence benefits from a 30% allowance.

Pass it on to your partner

During your lifetime: the gift. Between partners in a civil partnership (PACS), a tax allowance of €80,724 applies, followed by a progressive tax scale:

The tax allowance applies to gifts made by the same donor to the same recipient over a 15-year period. It is revoked if the civil partnership (PACS) is dissolved during the calendar year in which it was entered into or the following year. It remains in effect if the PACS ends due to the marriage of the partners or the death of one of them. For example, according to the official information sheet, a gift of €200,000 results in €21,061 in tax.

Upon death: a will is necessary. The surviving partner is not an heir. For them to receive all or part of your estate, you must make a will. There is no inheritance tax to pay on the assets you bequeath to them in your will. However, they must file an inheritance tax return, unless exempt (gross estate assets less than €50,000 and only declared or registered gifts or gifts). If you have children, they automatically receive a share: half of the estate for one child, two-thirds for two, and three-quarters for three or more. The remainder can be freely bequeathed in your will.

The accommodation. For one year following the death, the surviving partner can remain in the accommodation free of charge. A will can prohibit this if the deceased owned the property.

Social rights. The surviving partner is not entitled to a survivor's pension, which is reserved for the married spouse. They can claim the death benefit if the deceased was an employee, an unemployed person receiving benefits, a beneficiary of a work-related accident or occupational disease annuity, a beneficiary of a disability pension, or a civil servant.

If the civil partnership ends

Dissolution is automatic upon marriage or death. It can also be initiated by one or both partners. The registrar, or the notary if the PACS was registered, records it. Shared assets are divided according to the rules established by the PACS agreement. In case of disagreement, the family court judge may be petitioned. A former partner may request the judge to grant them the right to the lease.

Numerical example (fictitious profile)

Situation. Antoine and Claire are in a civil partnership. Their agreement contains no special clauses: their assets are separate. They buy their main residence for €400,000 (hypothetical scenario). Antoine contributes €300,000, Claire €100,000 (hypothetical).

Issue. «"If nothing is specified," each is considered a 50% owner: €200,000 each. Antoine contributed €100,000 more than his other half. The legal recourse described in the official document is the civil court, with legal representation mandatory if the claim exceeds €10,000.

A lead to investigate. Before signing, they ask a notary if it's possible to specify a different distribution than half in the purchase agreement, for example, the proportions of their contributions: 75% and 25%. The legal and tax implications of such a clause should be verified with a notary.

Result.

This profile is fictitious. The calculation only illustrates the arithmetic of the example. The drafting of the deed and its legal and tax implications must be verified with a notary, based on your specific case.

What changes depending on your situation

• The date and content of the agreement : separation, joint ownership, civil partnership concluded before or after January 1, 2007, agreement modified or not.
• The way in which each asset is acquired and your evidence.
• The nature of your debts : everyday or personal life.
• The presence of children, which determines the reserved portion and the available portion.
• The accommodation : sole owner, co-owners or tenants.
• A residence or property abroad This page does not deal with them.

The rule depends on your situation. No results are guaranteed.