Civil union or PACS

What is a civil partnership or PACS in Luxembourg?

A PACS is a civil solidarity pact between two people. This form of civil union can be entered into by two people of the same or 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 duties associated with PACS

PACS partners enjoy rights similar to those of married couples.

The declaration of civil partnership creates rights and duties between the two partners. A PACS may or may not be accompanied by an agreement between the two people. However, even in the absence of an agreement, partners enjoy:

• The obligation of mutual and material assistance,
• A mutual commitment to settle debts,
• Protection of the home as their primary residence.

Tax advantages associated with PACS

In their annual tax return, partners can opt for joint taxation. They must then submit a request to the tax authorities.

People in a civil partnership receive the same tax treatment as married couples. As a result, they are taxed collectively under tax class 2 and are therefore eligible for tax deductions. In some cases, they may also benefit from a reduction in taxable income.

Please note that in order to benefit from tax advantages, the partnership must have existed throughout the tax year, i.e., from January 1 to December 31.

Some couples may also benefit from an extra-professional allowance. This allowance is generally granted automatically by the Direct Taxation Administration to the persons concerned.

Find out here how different types of unions affect taxation in Luxembourg.

PACS without a property agreement

In the absence of a contractual agreement, each partner remains the owner of the assets that they can prove belong to them, as well as the fruits and income generated by those assets. The other assets belong equally to both partners.

Each partner also has the right to the proceeds of their work, such as salaries or profits from a commercial activity.

Both partners may make gifts to each other, either by donation or by will. However, without an agreement or will, one partner cannot become the heir of the other. Find out more about inheritance tax in Luxembourg.

Please note that in the event of inheritance, the surviving partner will not automatically become the heir. In this case, a PACS is similar to a marriage contract with separation of property. In the absence of a will, the partner inherits nothing. They may only remain in the shared home for a maximum of one year.

Drafting a property agreement within the framework of a PACS

A property agreement is a written agreement between the two partners. It aims to settle the property implications of the partnership. Its content is not prescribed.

There is no deadline for concluding this agreement. It can be drawn up at the same time as the civil partnership or at a later date. It can also be amended at any time.

PACS partners are free to determine the property effects, provided that they do not contravene the rights and obligations implied by the PACS.

The agreement can be drawn up without any particular formalities, except for the date and signature. Two copies of the agreement must be drawn up so that each partner has an original. 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, only takes effect 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 are responsible for keeping it safe.

How do you enter into a PACS or civil union in Luxembourg?

Who can enter into a PACS?

A civil partnership allows two people of the same or different sexes to unite. Both partners must meet certain conditions:

• Be in a relationship and legally reside in the Grand Duchy,
• Have the legal capacity to enter into a contract,
• Not be bound by a marriage or other partnership,
• Not be related or related by marriage in accordance with the provisions of the Civil Code on marriage. In other words, civil partnerships are prohibited between direct and collateral relatives (legitimate or natural descendants, brothers and sisters, etc.).

Steps to enter into a civil partnership in Luxembourg

To declare their partnership, both partners must appear in person and jointly at the municipality of their place of residence.

Documents required to enter into a PACS

When registering their partnership, future partners must submit the following documents:

• Valid identity card (European Union nationals) or passport (third-country nationals),
• A recent full copy of each person's birth certificate,
• Sworn statement that there is no family relationship or alliance 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. Partners can request this document by sending a letter signed by both partners to:
  Cité judiciaire, parquet général, service du répertoire civil
  L-2080 Luxembourg
  They must also enclose with their letter, signed by both partners, a photocopy of their social security cards and their identity cards or passports.

Additional documents to be submitted for a civil partnership:

In addition to these documents, depending on the case:

• Divorced persons: a copy of the marriage dissolution certificate
• Widows or widowers: the spouse's death certificate
• For persons who entered into a partnership before November¹, 2010: a recent certificate from the civil registry recording the dissolution of the declared partnership
• For those who have signed a property agreement: proof of the existence of this agreement.

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

Good to know: the joint legal residence will also be verified in the National Register of Natural Persons.

Request for special leave related to a civil partnership

Young couples who have recently entered into a civil partnership are entitled to one day of special leave from work.

Each partner must submit a request to their employer and take their leave at the time of the event. However, the leave may be postponed^{to the next} working day 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 claim compensation.