Civil union or PACS
Civil partnerships (PACS) have existed in Luxembourg since 2004. They grant civil partners rights similar to those arising from marriage, including in the case of same-sex unions.
What do you need to know about PACS in Luxembourg? What steps must be taken to enter into a PACS? Find all the useful information here.
What is a civil partnership (PACS) in Luxembourg?
The PACS is a civil solidarity pact between two people. This form of civil union can be entered into by two people of the same sex or of different sexes.
It offers unmarried couples legal recognition, as well as legal security in civil, tax, and social matters.
Rights, duties, and benefits of civil partnership in Luxembourg
Rights and obligations related to the PACS
PACS partners enjoy rights similar to those of married couples.
The declaration of a civil partnership creates rights and obligations between the two partners. A PACS may or may not be accompanied by an agreement between the two individuals. However, even in the absence of an agreement, the partners are entitled to:
- The obligation of mutual and material support,
- A mutual commitment to settle debts,
- Protection of the home as the primary residence.
In the context of expatriation, the PACS can address a need for rapid legal recognition. However, it does not always offer the same level of protection as marriage, particularly in the event of death or separation. It is therefore important to assess your medium- and long-term needs before committing.
Tax Benefits Associated with the PACS
Individuals in a civil partnership receive the same tax treatment as married couples.
In their annual tax return, partners may opt for joint filing. They must submit a request for this each year to the tax authorities.
Consequently, they are taxed jointly under tax bracket 2 and are eligible for tax deductions. In certain cases, they may also benefit from a reduction in taxable income.
Please note: To qualify for these tax benefits, the partnership must have existed throughout the entire tax year— , from January 1 to December 31.
Some couples may also be eligible for the non-work-related deduction. This deduction is generally granted automatically by the Direct Tax Administration to eligible individuals.
Good to know: joint taxation is not always advantageous. In certain situations, particularly when both partners’ incomes are similar, individual taxation may be more favorable.
Find out here how different types of unions affect taxation in Luxembourg.
Adoption and Parenting
Since 2025, couples in a civil partnership have been able to adopt under the same conditions as married couples. Adopting a partner’s child is also possible.
This development marks a significant step forward in terms of equality among different forms of union.
Civil Partnerships Without a Property Agreement
In the absence of a prenuptial agreement, each partner retains ownership of the property they can prove belongs to them, as well as the proceeds and income generated by that property. The remaining property is owned equally by both partners.
Each partner also retains the proceeds of their labor, such as wages or profits from a business activity.
Both partners may make gifts to one another, either by donation or through a will.
However, without a prenuptial agreement or will, in the event of death, the surviving partner is not automatically an heir. In this case, the PACS is similar to a marriage contract with separate property.
- Without a will, the surviving partner has no rights to the deceased’s estate.
- Regarding the shared residence, the surviving partner may remain there for a maximum period of one year. Beyond that, no special protection is provided unless there is a specific provision.
Learn more about inheritance rights in Luxembourg.
Drafting a property agreement within the framework of a PACS
A property agreement is a written agreement between the two partners. It aims to regulate the property-related effects of the partnership. Its content is unrestricted.
There is no deadline for entering into this agreement. It may bedrafted at the same time as the civil partnership or at a later date. It may also be amended at any time.
PACS partners may freely determine the property-related effects, provided they do not violate the rights and obligations inherent in the PACS.
The agreement is concluded without any specific formalities, except for the date and signature. The agreement must be drawn up in duplicate so that each partner has an original copy. It is not necessary to go through a notary. It can even be written on plain paper, dated, and signed.
The agreement, as well as any subsequent amendments, takes effect only upon receipt of the declaration by the registrar. The declaration is then forwarded to the Public Prosecutor’s Office for registration in the civil registry.
Finally, the agreement is given to the partners, who must ensure its safekeeping.
In an international context, the property agreement can play a vital role in securing the couple’s situation. In particular, it allows them to anticipate the consequences of a separation, a death, or a move abroad.
International Recognition of the PACS
The Luxembourg PACS is not automatically recognized in all countries. In the event of relocation or a return to the country of origin, the legal, tax, and social implications of the partnership may vary.
It is therefore recommended to verify the recognition of the PACS in the country concerned and, if necessary, to consider additional steps.
PACS or marriage: how to choose?
The choice between a PACS and marriage depends on each couple’s personal situation.
A PACS offers more flexibility in terms of entering into and dissolving the partnership, but often requires additional steps to ensure protection equivalent to that of marriage, particularly regarding inheritance matters.
Marriage, on the other hand, offers a more protective legal framework but entails stronger commitments.
PACS is often chosen by expatriates as a more flexible alternative to marriage. However, it is important to fully understand its implications, particularly regarding international recognition, taxation, and legal protection.
How do you enter into a PACS or civil union in Luxembourg?
Who can enter into a civil partnership?
A civil partnership allows two people of the same or different sexes to enter into a union. Both partners must meet certain requirements:
- Be in a relationship and legally reside in the Grand Duchy,
- Have the legal capacity to enter into a civil partnership,
- Not be bound by a marriage or another partnership,
- Not be related by blood or marriage in accordance with the provisions of the Civil Code regarding marriage. In other words, civil partnerships are prohibited between direct and collateral relatives (legitimate or natural descendants, siblings, etc.).
For expatriates: partners may be of different nationalities. However, they must legally reside in Luxembourg and be able to provide all required documents.
Foreign documents must be translated by a certified translator if necessary. Additional formalities (apostille, legalization) may also be required depending on the country of origin.
Procedures for registering a civil partnership in Luxembourg
To register their partnership, both partners must appear in person and together at the municipal office of their place of residence.
Documents required to enter into a PACS
When registering the partnership, the future partners must submit the following documents:
- Valid ID card (European Union nationals) or a passport (nationals of a third country),
- A recent full copy of each person’s birth certificate,
- A sworn statement that there is no blood relationship or marriage between the partners. The future partners must sign this statement either before the registrar or before a notary,
- Certificate attesting that neither partner has registered another partnership. The partners may request this document by mail, signed by both partners, from:
Cité judiciaire, General Prosecutor’s Office, Civil Registry Department
L-2080 Luxembourg
They must also include with their letter, signed by both, a photocopy of their social security identification cards and their identity cards or passports
Additional documents required to enter into a civil partnership:
In addition to these documents, depending on the situation:
- Divorced persons: a copy of the marriage dissolution decree
- Widows or widowers: the spouse’s death certificate
- For individuals who entered into a civil partnership prior to November1, 2010: a recent certificate from the civil registry recording the dissolution of the registered partnership
- For those who have signed a prenuptial agreement: proof of the existence of this agreement.
Please note that the documents to be included in the application may vary depending on the future partners’ circumstances. These must be in French, German, or English. Documents may be translated by a certified translator. A list is available from the Ministry of Justice.
For expatriates, obtaining certain documents (birth certificate, certificate of single status, proof of dissolution of a previous union) may take time. It is recommended to plan for these steps in advance before setting a date for the declaration.
Good to know: the shared legal residence will also be verified in the National Register of Natural Persons.
Request for Special Leave Related to a PACS
A young couple who has recently entered into a civil partnership may be eligible for one day of special leave from work.
Each partner must submit a request to their employer and take the leave on the day of the event. However, the leave may be postponed to the first working day following the event if it falls on a Sunday, a non-working day, a public holiday, or a compensatory rest day.
If the partners do not take the PACS leave, they cannot request compensatory pay.
Beyond this administrative aspect, the PACS may also have implications for certain social rights, particularly regarding health coverage or dependent status. It is advisable to check with the relevant agencies based on your employment situation.
How do you dissolve a PACS in Luxembourg?
Unlike marriage, a PACS can be dissolved unilaterally by one of the partners.
A PACS is automatically terminated in the following cases:
- a joint declaration by both partners before the municipal official who registered the civil partnership
- a unilateral declaration by one of the two partners. However, this partner must notify the other partner via a court officer
- marriage of one of the two partners
- death of one of the two partners.
When terminating the PACS, the applicant must provide a copy of their ID, as well as the PACS certificate.
The PACS agreement terminates upon receipt of the required documents. However,this termination is only enforceable against third parties after registration in the Civil Registry. It takes a few days for the documents to be sent to the Public Prosecutor’s Office and registered.
The justice of the peace, if petitioned within 3 months of the declaration of termination, may order appropriate measures such as the occupation of the shared residence, the division of the partners’ property, and the fulfillment of all legal and contractual obligations.
In the event of a separation in an international context, questions may arise regarding the division of property or continued occupancy of the residence, particularly if the partners are of different nationalities or plan to leave Luxembourg.
Check out our administrative guide to Luxembourg to learn more about the various administrative procedures.
Spouses of expatriates are often the ones who face the greatest psychological strain during the expatriation process. Check out our articles on the subject.
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