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Civil union or PACS in Luxembourg

The Pacs or civil partnership has been in existence in Luxembourg since 2004. It aims to give civil partners rights similar to those born of marriage, including in the case of same-sex unions.

What do you need to know about the Pacs in Luxembourg? What steps should be taken to pacify? Find all the useful information here.

What is civil partnership or Pacs?

The partnership, also known as The Pacs (Civil Solidarity Pact), is a form of civil union between two persons of the same or different sex. The aim is to provide partners with rights similar to those available to married couples. It thus offers unmarried couples legal recognition, as well as legal security at civil, tax and social security levels.

Rights, duties and benefits of civil partnership

  • Rights and duties

The declaration of partnership creates rights and duties between the partners, whether or not an agreement exists between the two people:

  • The obligation of mutual and material assistance,
  • Settlement of debts,
  • Housing protection.

The partnership offers rights similar to those available to married couples.

  • CapS tax benefits

On their tax return,partners can opt for collective taxation. If they wish, they must apply. They then receive the same tax treatment as married couples. Thus, they are taxed collectively according to tax class 2, they benefit from tax deductions and can, in some cases, benefit from a taxable income allowance. Otherwise, each partner is taxed individually on their income. They will then be taxed according to classes 1 or 1A.

Careful! To qualify for the tax benefits, the partnership must have existed throughout the tax year, fromJanuary 1 to December 31.

Some couples may also benefit from the extra-professional allowance. This allowance is generally granted automatically by the Administration of direct contributions to the persons concerned.

PACS rules without heritage agreement

In the absence of an agreement, each partner remains the owner of the property which he can prove to him, as well as the fruits and income provided by his property. Half of the other assets belong to each.

Each partner also has the proceeds of their work, such as wages or profits from a business activity.

Both people can make donations, either by donation or by will. However, without an agreement or will, one partner cannot become the heir to the other.

Rules of civil union with heritage agreement

The heritage agreement is an agreement between the two partners. It aims to address the heritage effects of the partnership. Its content is free.

Who can pacify?

The partnership unites two people of the same or different sex. However, there are a few conditions for both partners to meet:

  • Being in a relationship and legally residing in the Grand Duchy,
  • Having the legal capacity to contract,
  • Not being bound by a marriage or other partnership,
  • Do not be parents or allies in accordance with the provisions of the Civil Code on marriage. In other words, partnership is prohibited in direct line and collateral online (legitimate or natural descendants, brothers and sisters…).

Steps to pacse

To declare their partnership, the two partners must present themselves – personally and jointly – to the commune of their place of residence.

Documents to be submitted

At the time of the partnership declaration, future partners must submit the following documents:

  • A valid identity card (Luxembourg and European Union nationals) or a passport (third country nationals),
  • A full copy of the birth certificate of each of less than three months (Luxembourg and France) or less than six months (other foreign countries),
  • A certificate of honour that there is no kinship or alliance between the partners. It must be signed either before the civil registry officer or before a notary,
  • A certificate certifying that neither partner has registered another partnership, in Luxembourg or abroad. This can be requested by mail by indicating names, first names, marital status and address, by attaching a photocopy of social security identification cards and identity cards or passports. All signed by the two partners and sent to the following address:

Judicial city, prosecutor general’s office, civil directory department
L-2080 Luxembourg

In addition to these documents, depending on the case:

  • Divorced persons: a copy of the dissolution of marriage;
  • Widows: the death certificate of the spouse;
  • For those who have already entered intoer a partnership before november 1, 2010: a recent certificate from the civil directory registering the dissolution of the declared partnership;
  • For those who have signed a heritage agreement: proof of the existence of this agreement.

Please note that the documents to be attached to the file may vary depending on the situation of the future partners. These must be in French, German or English. Documents can be translated by a sworn translator. A list is available from the Ministry of Justice.

Good to know: The common legal home will also be checked in the National Register of Individuals.

Pacs-related leave

The recently partnered couple can benefit from an extraordinary day off as part of their employment.

Each partner must apply to their employer. The leave must be taken at the time of the event. However, leave may be postponed to the1st working day following if it falls on a Sunday, a day off, a public holiday or a compensatory day of rest.

It cannot in any way give rise to compensatory compensation.

What is a heritage agreement?

The heritage agreement is an agreement between the two partners. It aims to address the heritage effects of the partnership.

This agreement can be written at or after the declaration of partnership. However, it can be changed at any time.

Content

Heritage effects can be fixed freely by partners, provided they do not violate the rights and duties of the Pacs.

Procedure

The conclusion of the agreement is without any particular formalism. It can be written on free paper, dated and signed. It is not necessary to go through a notary, however it is advisable to establish the double-copy agreement so that each partner has an original.

The agreement, as well as any subsequent changes, only takes effect when the civil registry officer receives the declaration. The declaration is then forwarded to the Prosecutor General’s Office for registration in the civil directory.

Finally, the convention is given to the partners who must ensure its preservation.

Find out more about inheritance tax in Luxembourg