Q&A Corner – What are the advantages of entering into a PACS in France?

Q: What are the advantages of entering into a PACS in France?

A: A PACS (Pacte Civil de Solidarité) is a civil partnership that offers legal and financial benefits to unmarried couples in France. It provides:

• Tax benefits. Couples can file joint tax returns (after the first year) and benefit from lower income tax, especially when one partner earns more than the other.
• Social security. One partner can access the other’s health insurance. 
• IHT cuts. Partners pay 0% inheritance tax if they are named in a will – note that without they have no automatic inheritance rights. 
• Property arrangements. While the default regime separates assets, couples can choose to own shared property jointly.
• Residency support. PACS can help foreign partners obtain a carte de séjour.
• Easier legalities. PACS is quicker, cheaper and easier to dissolve than marriage.

Note, PACS does not grant automatic inheritance, spousal pension or adoption rights (married couples have priority).