Civil Partnerships in Luxembourg: Requirements, Procedures, Rights, and Taxation
Are you interested in entering into a PACS in Luxembourg? A civil partnership allows two people—whether of the same or different sexes—to legally formalize their life together without getting married. More flexible than marriage, it provides legal recognition of the couple and can have significant implications for taxation, housing, assets, social security, and inheritance.
For expatriates and newcomers, a civil partnership can be an attractive option, particularly for binational couples, those with international mobility, or those gradually settling in Luxembourg. However, it’s important to understand its limitations, as a civil partnership does not always provide the same level of protection as marriage.
This guide explains the requirements for entering into a PACS in Luxembourg, the steps to follow, the documents to provide, the rights of the partners, the tax and estate planning implications, as well as the procedures for dissolving a civil partnership.
Civil Partnerships in Luxembourg: Key Figures
- Civil partnerships have existed in Luxembourg since 2004.
- It can be entered into by two people of different sexes or the same sex.
- Civil partners may, under certain conditions, file a joint tax return.
- Since 2025, civil partnership couples have been able to adopt under the same conditions as married couples.
- A PACS can be dissolved more easily than a marriage, including unilaterally.
What is a civil partnership, or PACS, in Luxembourg?
A civil partnership, often referred to as a PACS, is a civil solidarity pact entered into by two people who wish to formally organize their life together. It provides a legal framework for unmarried couples and establishes rights and obligations between the partners.
The PACS is open to both opposite-sex and same-sex couples. It serves as an alternative to marriage in Luxembourg, while remaining more flexible in terms of its establishment and dissolution.
Definition of the Luxembourg PACS
The PACS is an official declaration of civil partnership registered with the municipality where the partners reside.It legally recognizes the couple and establishes certain civil, property, tax, and social rights and obligations.
The partners may also enter into a property agreement to specify the rules governing their assets, income, or financial obligations.
Who is the civil partnership for?
The civil partnership is intended for couples who wish to benefit from legal recognition without getting married. It may be particularly suitable for people who want to organize their life together while maintaining a certain degree of flexibility.
In an expatriate context, the PACS can address the need for rapid legal recognition. However, it should be approached with caution when the couple owns assets in multiple countries or plans to leave Luxembourg in the medium term.
PACS or marriage: what are the differences?
The choice between a PACS and marriage depends on your personal, financial, family, and tax circumstances. The two forms of union do not have exactly the same legal effects, particularly regarding inheritance, spousal protection, or separation.
| Situation | PACS | Marriage |
|---|---|---|
| Establishment | Filing a declaration with the local municipality of residence | Civil ceremony following the submission of a marriage application |
| Flexibility | More flexible to enter into and dissolve | More structured legal framework |
| Taxation | Joint taxation possible under certain conditions and upon annual request | Joint taxation applies to married couples in accordance with tax rules |
| Inheritance | The surviving partner is not automatically an heir without a specific provision | The surviving spouse enjoys stronger inheritance protections |
| Termination | Joint or unilateral dissolution is possible | Judicial divorce is required |
Why choose a PACS?
A PACS can be suitable for couples who wish to formalize their relationship, organize their life together, benefit from certain tax or social security rights, and secure certain aspects of their daily lives without entering into the more binding framework of marriage.
It is often chosen by young couples, expatriate couples, binational couples, or individuals who wish to test living together before potentially considering marriage.
When might marriage offer greater protection?
Marriage generally offers a more protective framework in terms of inheritance, spousal rights, matrimonial property regimes, and international recognition. It may therefore be more suitable when a couple wishes to plan their estate for the long term, protect the surviving spouse, or arrange for a more structured transfer of family assets.
To compare the effects of marriage and civil partnership, you can also visit our page on the tax implications of different types of unions in Luxembourg.
What are the requirements for entering into a PACS in Luxembourg?
To enter into a civil partnership, both partners must meet certain legal requirements. These rules are designed to ensure that the PACS is entered into freely, between two legally competent individuals who are not already in another incompatible union.
Entering into a PACS: Key Points for Expats
- The partners may be of different nationalities.
- They must be legally residing in Luxembourg.
- Foreign documents may require a certified translation, an apostille, or legalization.
- Recognition of the Luxembourg PACS is not automatic in all countries.
- A PACS may have tax, social security, and property implications, but it does not always provide the same protections as marriage.
Before submitting your application, it is recommended that you check with your local municipality for the exact list of required documents, especially if one of the partners is a foreign national or has previously been married or in a PACS in another country.
Legal Requirements
To enter into a PACS in Luxembourg, the partners must generally:
- be two people of the opposite sex or the same sex;
- be legally resident in the Grand Duchy of Luxembourg;
- have the legal capacity to enter into a civil partnership;
- not be married;
- not already be bound by another civil partnership;
- not be related by blood or marriage in a way that would prohibit the partnership.
Both partners must meet these conditions at the time the PACS is registered.
Circumstances Preventing the Formation of a PACS
A civil partnership cannot be formed if one of the partners is already married, already in another civil partnership, or if there is a family relationship prohibited by law.
In particular, a PACS is prohibited between direct lineal relatives and, in certain cases, between collateral relatives—for example, between brothers and sisters. In case of doubt, the local municipality may verify the situation before registration.
How do you enter into a PACS in Luxembourg?
The civil partnership declaration is filed with the municipality of residence. Both partners must appear in person and together before the civil registrar.
The procedure is generally simpler than that for marriage, but it still requires submitting a complete set of documents. For expatriates, some documents may take time to obtain from their country of origin.
Documents Required to Enter into a PACS
Prospective partners must generally submit the following documents:
- a valid ID card for European Union nationals or a passport for nationals of third countries;
- a recent full copy of each person’s birth certificate;
- a sworn statement indicating that there is no family relationship or marital connection that would prohibit the PACS;
- a certificate attesting that neither partner is currently in another civil partnership;
- if applicable, documents relating to a previous union.
The certificate attesting to the absence of another civil partnership can be requested from the Civil Registry Office of the Public Prosecutor’s Office at the Cité judiciaire in Luxembourg. The partners must include the required documents, including copies of their identification documents and their social security cards.
Additional Documents Depending on Your Situation
Depending on the partners’ personal circumstances, additional documents may be required:
- for a divorced person: a copy of the marriage dissolution decree;
- for a widowed person: the spouse’s death certificate;
- for a person who has previously entered into a civil partnership: a recent certificate from the civil registry recording the dissolution of the civil partnership;
- in the case of a prenuptial agreement: proof of the existence of such an agreement.
Documents must generally be written in French, German, or English. Documents written in another language may need to be translated by a certified translator.
Have your administrative documents officially translated.
Registration with the local municipality
Both partners must appear together at the local municipality of their place of residence. The civil registrar will verify the documents in the file, the partners’ identities, and compliance with legal requirements.
Your shared legal residence may also be verified in the National Register of Natural Persons. It is therefore important that your residence status is up to date before beginning the process.
If necessary, please consult our page on registering your residence in Luxembourg.
Registration of the Civil Partnership
Once the declaration has been made, the partnership is forwarded to the Public Prosecutor’s Office to be entered into the civil registry. This registration makes the partnership enforceable against third parties.
The partners must carefully retain all documents related to their civil partnership, as well as any property agreement they may have entered into.
What are the rights and obligations of partners in a civil partnership?
A civil partnership creates rights and obligations between the two partners. It allows them to organize their life together, secure certain aspects of daily life, and provide legal recognition for the couple.
However, these effects differ from those of marriage. It is therefore important to fully understand what the PACS automatically protects, and what must be addressed through an agreement, a will, or other supplementary measures.
Mutual Support and Financial Obligations
PACS partners owe each other mutual and material support. This means they commit to contributing to their shared life according to their respective abilities.
They may also be liable for certain debts incurred for everyday living expenses, particularly those related to their shared residence, household maintenance, or expenses necessary for their shared life.
Protection of the Shared Residence
A PACS may offer some protection for the residence used as the couple’s primary home. However, this protection is more limited than under marriage, particularly in the event of death or separation.
It is therefore recommended to plan ahead for sensitive situations: a lease in only one partner’s name, a joint real estate purchase, moving abroad, dissolution of the PACS, or the death of one of the partners.
For questions related to housing, see also our section on housing in Luxembourg.
Assets, Income, and Estate
In the absence of a property agreement, each partner retains ownership of the assets they can prove belong to them, as well as the income those assets generate.
Other assets may be considered to be owned equally by each partner. It is therefore advisable to keep proof of purchase, bank statements, or any other documents that can establish ownership of a significant asset.
PACS Property Agreement: Why Draw One Up?
A property agreement is a written contract between the partners. It helps organize the financial aspects of the civil partnership and avoid certain ambiguities in the event of separation, death, or relocation abroad.
It is particularly useful when partners own joint property, purchase a home together, have significantly different incomes, or live in an international context.
What Can a Property Agreement Include?
The agreement can specify how the partners wish to manage their assets, their joint expenses, or certain financial obligations.
In particular, it may provide for:
- the division of living expenses;
- the rules governing jointly purchased property;
- the terms for contributing to housing expenses;
- how to manage certain joint accounts or investments;
- the financial consequences in the event of the dissolution of the PACS.
How do you enter into or amend a property agreement?
The property agreement may be drafted at the time the PACS is registered or at a later date. It may also be amended at any time by the partners.
It must be in writing, dated, and signed. In practice, it is recommended to prepare two copies so that each partner retains an original.
The agreement, as well as any amendments, takes effect upon receipt of the declaration by the civil registrar and its transmission to the civil registry.
Property Agreement: Important
In a binational or expatriate couple, a property agreement can be essential. It allows the couple to plan for the consequences of a separation, death, or move to another country, especially when the partners own assets in multiple countries.
Civil Partnerships (PACS) and Taxation in Luxembourg
A civil partnership can have significant tax implications. Partners in a civil partnership may, under certain conditions, request joint taxation, just like married couples.
However, this option is not automatic. It must be requested as part of the annual tax return.
Joint Taxation of Partners
Civil partners may opt for joint taxation if they meet the specified requirements. They may then be taxed under tax class 2 and benefit from certain tax deductions.
Please note: To qualify for these tax benefits, the partnership must generally have existed for the entire tax year, from January 1 through December 31.
When Is a PACS Tax-Advantageous?
Joint taxation can be advantageous when the partners’ incomes differ significantly. However, it may be less favorable when their incomes are similar.
It is therefore advisable to compare the two scenarios before opting for joint taxation. Some couples may also qualify for the non-work-related tax deduction, depending on their circumstances.
For more information, visit our page on the impact of different types of unions on taxation in Luxembourg.
| Situation | Possible Effect | Point to Note |
|---|---|---|
| Significantly different incomes | Joint filing may be advantageous. | Run a simulation before filing your tax return. |
| Similar incomes | The tax benefit may be limited. | Compare with individual taxation. |
| Civil partnership (PACS) entered into during the year | Tax benefits may not apply immediately. | The partnership must generally exist for the entire tax year. |
PACS, Inheritance, and Partner Protection
A PACS does not automatically protect the surviving partner in the same way that marriage does. This distinction is essential for couples who wish to plan their estate or protect their shared home.
Without specific provisions, the surviving partner is not automatically an heir. It may therefore be necessary to draft a will or use other legal tools tailored to your situation.
What the PACS Protects
A PACS can provide some recognition of the partner and, in certain situations, help secure the couple’s shared life.
Regarding the shared home, the surviving partner may, depending on the circumstances, be entitled to temporary protection. However, this protection remains limited if no additional provisions have been made.
Why a Will Is Often Recommended Even with a PACS
If you wish to pass on part of your estate to your partner, a will may be essential. It allows you to clearly express your wishes and better protect your surviving partner.
It is particularly important when the partners have children, real estate, assets located in multiple countries, or a blended family situation.
To understand the procedures following a death, the rules governing the transfer of assets, and inheritance taxes, consult our guide: Death and Inheritance Taxes in Luxembourg.
Civil Partnerships, Social Security, and Social Rights
A civil partnership may affect certain social rights, particularly depending on the partners’ employment status, their enrollment in social security programs, and their health coverage.
These effects must be verified on a case-by-case basis with the relevant agencies, particularly when one partner is not working, is moving to Luxembourg as an expatriate, or is dependent on the other partner’s health coverage.
Health Insurance Coverage and Beneficiary Status
Depending on the couple’s situation, a civil partnership may play a role in certain procedures related to health coverage or dependent status.
It is advisable to verify your situation with the CNS or the relevant social security agency.
See our guide on health insurance plans, social security, and supplemental health insurance in Luxembourg.
Special Leave Related to a PACS
Partners who enter into a PACS may be entitled to one day of special leave from work.
Each partner must submit a request to their employer and take this leave on the day of the event. If the day falls on a Sunday, a public holiday, or a day off, the leave may be carried over to the next business day.
Civil Partnerships and Children: Adoption and Parenting
A civil partnership may also have implications for the couple’s family life. Since 2025, couples in a civil partnership have been able to adopt under the same conditions as married couples.
This development strengthens equality among different forms of union and may be important for couples already living in Luxembourg or international couples wishing to start a family.
Adoption by Couples in a Civil Partnership
PACS couples can now adopt under the same conditions as married couples. Adopting a partner’s child is also possible, provided that legal requirements are met.
This change applies to both opposite-sex and same-sex couples.
Family Arrangements and Practical Steps
If you have children, it is advisable to plan ahead for how a PACS will affect family arrangements, housing, insurance, social security, and administrative procedures.
Depending on your situation, you may also want to consult our section on family benefits in Luxembourg.
PACS and Expatriation: Key Considerations for International Couples
The Luxembourg PACS can be very useful for an expatriate couple, but its effects are not automatically recognized in all countries. This is a critical issue if you are planning to leave Luxembourg, return to your home country, or own property abroad.
Before entering into a PACS, it is therefore recommended that you verify its legal effects in the countries relevant to your personal, family, or financial situation.
International Recognition of the PACS
The Luxembourg civil partnership is not automatically recognized everywhere. Some countries recognize similar legal effects, while others do not recognize this form of union at all or only to a limited extent.
This difference can have implications for taxation, social rights, inheritance, housing, or your partner’s status if you move abroad.
Binational Couples and International Mobility
For binational couples, it is important to verify the legal effects of the PACS in each of the countries involved. A union that is valid in Luxembourg may not have the same legal effects in the home country of one of the partners.
When the couple owns property in multiple countries or is planning to relocate in the future, a prenuptial agreement, a will, or legal advice may be helpful.
Civil Partnerships and Right of Residence
In certain situations, the existence of a civil partnership may be taken into account in procedures related to residency, family life, or family reunification.
The rules vary depending on the couple’s nationality, residency status, and personal circumstances. For immigration and residency procedures, consult our guide on visas, residence permits, and family reunification in Luxembourg.
How do you dissolve a PACS in Luxembourg?
A civil partnership is easier to dissolve than a marriage. It can be terminated at the request of both partners, at the initiative of one partner, or automatically in certain situations, such as marriage or death.
However, ending a PACS entails several administrative, financial, and tax consequences. It is therefore recommended to plan ahead to avoid any disputes.
Termination by Mutual Consent
When both partners wish to end their partnership, they may submit a joint declaration to the civil registrar in their municipality of residence. The dissolution is then recorded in the Civil Registry.
This solution is generally the simplest when the partners agree on the consequences of their separation, particularly regarding housing, joint property, or any property agreements.
Termination at the Initiative of a Single Partner
A PACS may also be terminated by just one of the partners. That partner must then notify the other partner of their decision in accordance with the procedures set forth in Luxembourg regulations.
Even when unilateral, the dissolution of the partnership must be registered in order to be effective against third parties.
Automatic Termination of the Partnership
The partnership also ends automatically:
- if the partners marry;
- if one of the partners marries another person;
- upon the death of one of the partners.
When a PACS ends as a result of a death, estate planning procedures must also be carried out.
You can consult our guide on death and inheritance rights in Luxembourg.
Checklist: Before Entering into a PACS in Luxembourg
- Verify that you meet the legal requirements.
- Gather your identification documents and civil status records.
- Have any foreign documents translated or legalized if necessary.
- Request a certificate confirming that no other partnership is registered.
- Consider whether a prenuptial agreement is appropriate.
- Assess the tax implications of the PACS.
- Plan for inheritance matters and consider drafting a will if necessary.
- Check the legal effects of the PACS in your home country if you are an expatriate.
The PACS is a relatively simple process, but its consequences can be significant throughout the duration of your life together. Proper preparation can help avoid many difficulties down the road.
Most of the difficulties couples encounter do not stem from the procedure itself but from a lack of understanding of the legal consequences of a civil partnership.
The Most Common Mistakes When Entering into a PACS
- Assuming that a PACS offers exactly the same protections as marriage.
- Forgetting that a civil partner is not automatically an heir.
- Failing to draw up a property agreement when significant assets are acquired jointly.
- Failing to verify whether a PACS is recognized in one’s home country or in a future country of residence abroad.
- Assuming that joint filing is always tax-advantageous.
- Neglecting the consequences of a breakup on housing or assets.
Civil Partnership (PACS): In Summary
A civil partnership offers a flexible solution for couples who wish to formalize their relationship without getting married. It provides legal recognition as well as certain tax and social benefits, while remaining simpler to enter into and dissolve than a marriage.
However, a PACS does not have the same legal effects as marriage, particularly regarding inheritance or protection of the surviving partner. Before committing, take the time to assess the implications for your assets, taxes, and family situation—especially if you are an expatriate or part of a binational couple.
FAQ: PACS in Luxembourg
Who can enter into a PACS in Luxembourg?
Two adults—of the same or opposite sex—who meet the legal requirements and are neither married nor already in another civil partnership.
Is the PACS open to foreigners?
Yes. Couples consisting of foreign nationals or individuals of different nationalities may enter into a civil partnership provided they meet the legal requirements and submit the required documents.
Does a PACS automatically entitle the partners to joint taxation?
No. Partners must request joint taxation on their tax return and meet the conditions set forth by Luxembourg law.
Does a PACS partner automatically inherit?
No. Unlike in marriage, the surviving partner is not automatically an heir. A will may be necessary to arrange the transfer of assets.
Can you purchase real estate when you are in a PACS?
Yes. Partners can purchase property together. However, it is advisable to clearly define the terms of ownership and financing, particularly through a property agreement.
How much does a civil partnership cost in Luxembourg?
Registering a civil partnership is free. However, there may be costs associated with obtaining documents, official translations, or drafting a property agreement.
Is a civil partnership recognized in all countries?
No. Recognition of a civil partnership depends on the laws of each country. Expatriate or binational couples should verify the legal effects of a civil partnership in the countries concerned.
Can a PACS be converted into a marriage?
Yes. The partners may decide to get married at a later date. Marriage automatically terminates the civil partnership.
How do you dissolve a PACS in Luxembourg?
The partnership can be dissolved by mutual agreement or at the initiative of one partner. The dissolution must be registered with the Civil Registry to take legal effect.
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