Marriage, civil partnership or cohabitation: what are the differences for your assets?

Marriage and civil partnerships (PACS) are similar in terms of income and inheritance tax: joint tax returns (with the option of separate taxation), no inheritance tax between the two partners, and a tax-free allowance of €80,724 on gifts. Cohabitation differs in almost every way: separate tax returns, no inheritance rights from the other partner, and bequests and gifts taxed at 60%. The main difference between marriage and civil partnerships lies in inheritance: the surviving spouse has inheritance rights, while a civil partner is not an heir without a will. Surviving civil partners and cohabiting partners are not entitled to a survivor's pension; the surviving spouse may be eligible, under certain conditions.

This page compares the three situations. It does not address couples where one partner is a non-resident or a foreign national, nor does it cover assets located abroad: the official information sheet consulted for this page does not address these cases. It also does not detail matrimonial property regimes or the treatment of life insurance policies benefiting a spouse, partner, or cohabiting partner. These points are detailed in your file.

The comparative table

Income tax

Cohabiting partners each file a tax return for their individual income. Civil partners and married couples file a joint return. The rule is the same for both statuses.

Spouses can choose to file separate tax returns for their income (impots.gouv.fr). For civil partnerships (PACS), the official information sheet indicates that partners can be taxed separately if they opted for separate tax returns in the year the PACS was registered. Without this option, they file a joint return.

In a civil partnership or marriage, the tax authorities can claim the entire tax liability from either partner, according to their choice. The information sheet on civil partnerships specifies: in case of non-payment.

From September 1, 2025, a couple in a civil partnership (PACS) or married filing jointly will automatically benefit from an individualized withholding tax rate. Both marriage and civil partnerships must be reported to the tax authorities within 60 days of the event.

Debts and assets

Cohabitation. «"Your debts remain personal," and the assets acquired by each individual are personal. In the event of a dispute, each person must be able to prove that an asset belongs to them.

Civil partnership. Partners are jointly liable for debts incurred for everyday living expenses, unless they are manifestly excessive. For a civil partnership (PACS) entered into after January 1, 2007, and not modified since that date, their assets are separate unless otherwise stipulated in the agreement. For a civil partnership entered into before January 1, 2007, and not modified since, the official information sheet describes joint ownership of assets acquired during the partnership: this situation can be verified in your agreement.

Marriage. Debts related to household expenses and children's education are the responsibility of both spouses. In the case of manifestly excessive spending incurred alone, only that person is liable. The division of assets depends on the matrimonial property regime. Without a prenuptial agreement, the default legal regime of community property applies automatically: all assets are presumed to be jointly owned unless proven otherwise, and assets owned before the marriage remain separate property. A different regime can be chosen through a prenuptial agreement drawn up by a notary before the marriage. The regime can also be changed or modified during the marriage, with the assistance of a notary. For a prenuptial agreement, with assets valued up to €30,800, the notary's fee is €188.68 excluding VAT.

The accommodation

For cohabiting partners, civil partners, and married couples, if the property belongs to only one of them, the other is considered a free occupant. Between spouses, the official guidelines provide an exception: with a universal community property regime, both are co-owners.

• Cohabiting partners. The person who does not own the property purchased by the other has no rights to that property.
• Civil partnership partners. In the case of a joint purchase, without indication in the deed, each owns half.
• Husband. Without a contract, neither party can dispose of the family home alone: the sale requires the agreement of the other.

The rules of the lease are not compared here.

Inheritance: the most significant difference

This is the line that most changes a survivor's situation.

The French government website service-public.fr states: "You have no inheritance rights to your partner's estate in the event of their death." For civil partners (PACS), it specifies that, to benefit from all or part of the estate, the deceased must have written a will. The information sheet on inheritance rules indicates that civil partners and cohabiting partners have no inheritance rights, except in the case of a gift.

A will remains limited by the portion reserved for children. When the deceased leaves children, the share they can bequeath is 1/2 of the estate with one child, 1/3 with two children, and 1/4 with three or more children. For married couples, a gift to the surviving spouse offers additional options, which this page does not detail (see fact sheet F2767).

The gift

For a gift between cohabiting partners, impots.gouv.fr indicates that no allowance applies and that a tax of 60% is levied on the gifted value. Between civil partners (PACS), as between spouses, an allowance of €80,724 applies, followed by a progressive tax scale ranging from 5% to 45% on the remaining amount. The allowance applies to gifts from the same donor to the same recipient over a 15-year period.

For a civil partnership (PACS), the tax allowance is revoked if the partnership is dissolved during the calendar year of its conclusion or the following year. It is maintained if the partnership ends due to the marriage of the partners or the death of one of them.

Survivor's pension and benefits

A surviving cohabiting partner or civil union partner is not entitled to a survivor's pension. A surviving spouse may be entitled to one, under certain conditions which are not detailed on this page.

According to the comparative information sheet, the family support allowance is no longer payable in the case of cohabitation or a civil partnership (PACS), and it is terminated in the case of marriage. The information sheet on the effects of a civil partnership is worded more broadly (loss of entitlement to certain allowances): it should be verified with the official source before making any decision.

IFI

Partners in a civil partnership (PACS) and cohabiting partners are jointly taxed under the French wealth tax (IFI) on all their real estate assets, whether personal or jointly owned. The IFI for married couples is not addressed here.

Formalities

Cohabitation implies a stable and continuous shared life. The official document does not describe any specific act to establish this.

A civil partnership (PACS) is registered at the town hall or, if the shared residence is abroad, at the embassy or consulate: it's free. Registration with a notary is not free. Both partners must be of legal age, neither married nor in a civil partnership, and not closely related. It takes effect between them on the date of registration.

Numerical example (fictitious profile)

Situation. Three hypothetical couples each wish to bequeath €150,000 to their partner: one is cohabiting, another is in a civil partnership, and the third is married. It is assumed that no gifts have been made between them in the last 15 years, that the beneficiary is not disabled, and that the sum remains within the legal limits for inheritance (hypothetical scenario assumptions).

Issue. How much tax does the beneficiary pay, whether through a gift during their lifetime or through a bequest upon death?

Strategy. Apply the above rules to each status: 60 % without allowance for a donation between cohabiting partners; 60 % after €1,594 for a bequest between cohabiting partners; allowance of €80,724 then progressive scale for a donation between civil partners or spouses; exemption for a bequest between civil partners or spouses.

Result.

For gifts between civil partners or spouses, the tax scale applies to €69,276 (€403.60 + €786 + €2,389.95 + €7,482.20). For bequests between civil partners, a will must have been drawn up.

These profiles are fictitious. The calculation does not include notary fees. It illustrates the mechanism and does not predict the outcome for your specific situation.

What changes depending on your situation

• The presence of children, of the deceased or the survivor: it limits what a will can bequeath.
• The matrimonial regime chosen, or the absence of a contract.
• The accommodation : purchased by one person, by two people, or rented.
• Real estate assets : joint taxation under the IFI is verified on your file.
• A survivor's pension from a previous marriage The couple's status can have an impact.
• Your residence and that of your partner : the case of a non-resident or international couple is not addressed here.

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