Cohabitation: financial consequences, what the law provides and what it does not provide

Cohabitation creates no obligations between the two partners. It also does not create any inheritance rights. Upon the death of one partner, the other has no right to the inheritance unless a will is drawn up in their favor. In that case, the bequest is taxed at 60% after a deduction of €1,594. A gift between cohabiting partners does not benefit from any deduction and is taxed at 60%.

This page addresses the effects of cohabitation on property, debts, taxes, housing, and inheritance. It does not cover assurance-vie policies naming a partner as beneficiary, non-resident partners, assets located abroad, or documents governing joint ownership between partners. These points are addressed in your individual case file.

What the law says about cohabitation

Cohabiting partners are two people who share a stable and continuous life, whether of the same sex or different sexes. The French public service website (service-public.fr) specifies that cohabitation does not entail any legal obligations between the two partners.

During your lifetime: assets, debts, taxes

Two practical consequences. A lease signed by only one partner is not binding on the other: the one who did not sign is not liable for unpaid rent, unless they acted as guarantor. If the lease is signed by both, they have the same rights. The departing partner remains liable for rent for a maximum of six months from the end of the notice period.

Upon death: no rights without a will

The French government website, service-public.fr, is clear: "You have no inheritance rights from your partner in the event of their death." For the surviving partner to have any rights, the deceased must have written a will in their favor. The information sheet on inheritance rules adds that the partner has no rights to the estate, except in the case of a gift.

A will allows you to bequeath all or part of your assets to your partner. Three rules to know:

• A will cannot be made by two people. Each partner writes their own.
• The forced heirs cannot be excluded. If the deceased has children, the portion they can bequeath is the disposable portion: half of the estate with one child, one-third with two children, and one-quarter with three or more children. An heir who has not received their reserved share can bring an action for reduction.
• A will can be modified or revoked until death.

A holographic will is entirely handwritten, dated, and signed. Drafting it is free. Filing it with a notary costs €26.41 excluding VAT (€31.69 including VAT). An authentic will dictated to a notary costs €113.19 excluding VAT (€135.83 including VAT).

Taxation: 60 % after €1,594

A bequest to a cohabiting partner is taxed as a bequest between unrelated individuals. The French government website, service-public.fr, indicates a tax of €60, after a deduction of €1,594. The inheritance tax table gives the same figures for unrelated individuals, excluding those with disabilities (the deduction is then different: see the information sheet). Spouses and civil partners, however, are exempt from inheritance tax.

The information sheet on the differences between marriage, civil partnership and cohabitation warns that, by will as by gift, the cohabiting partner will have to pay high taxes.

The gift: no allowance, 60 %

Giving gifts during one's lifetime does not change the tax rate. For gifts between unmarried partners, impots.gouv.fr indicates that no allowance applies and that a tax of 60% (%) is levied on the value of the asset or sums given. For a manual gift or a gift of money, the declaration must be made online starting January 1, 2026, except in certain cases.

Housing upon death

The fate of the accommodation depends on how it is held.

• Lease in the name of the deceased alone. A cohabiting partner can request a lease transfer from the landlord if they lived with the deceased for at least one year before their death and if the cohabitation was public knowledge (continuous, stable, and known relationship). If the cohabitation lasted less than a year, the landlord's agreement and a new lease are required.
• Jointly owned property (undivided ownership). The surviving spouse has no right to remain in the property. If they have minor children together, they can petition the court to maintain the joint ownership.
• Deceased sole owner. The heirs can force the surviving spouse to leave the property. However, the deceased may have bequeathed the usufruct of the property in their will, allowing the surviving spouse to remain.

Survivor's pension: no entitlement

The surviving partner is not entitled to a survivor's pension.

Cohabitation and civil partnerships: what the sources say

A will remains limited by the children's statutory share of the inheritance, regardless of the couple's legal status. This page describes the rules. Regarding survivor's benefits, the information sheet on the differences between marriage, civil partnership (PACS), and cohabitation indicates that there are no rights in either case. It does not compare the statuses applicable to your specific situation.

Numerical example (fictitious profile)

Situation. Marc lives with Léa. Marc has two children. His net worth is €300,000 (hypothetical scenario). Léa is not disabled (hypothetical scenario). He writes a will leaving Léa the disposable portion of his estate.

Issue. With two children, the disposable portion is 1/3 of the estate, i.e. €100,000. Léa is neither a spouse nor a civil partner: inheritance tax applies to her as to a non-relative.

Strategy. Calculate what Léa actually receives: the inheritance tax is 60 % after a deduction of €1,594. The table also includes, for comparison, the same bequest to an exempt person and a lifetime gift of €100,000.

Result.

The remainder of the estate goes to the children. This profile is hypothetical. The calculation ignores notary fees and all other aspects of the estate. It illustrates the mechanism and does not predict the outcome for your specific situation.

What changes depending on your situation

• The accommodation : lease, purchase by one or two people, co-ownership, duration of shared life.
• The presence of children, of the deceased or the survivor: it determines the disposable portion.
• The contents of a will, its date and its form.
• Real estate assets : joint taxation under the IFI is verified on your file.
• A survivor's pension from a previous marriage : the cohabitation situation may have an impact, which should be checked before moving in together.
• Your residence and that of your partner. The case of a non-resident cohabiting partner is not addressed here.

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