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French law recognises three forms of union:
• Marriage, which refers to the union of two people of different sexes or the same sex, solemnised before a civil registrar;
• PACS (civil solidarity pact), which is “a contract entered into by two adult individuals of different sexes or the same sex, to organise their life together” (French Civil Code, Article 515-1);
• Cohabitation (concubinage), which is “a de facto union characterised by a shared life of a stable and continuous nature between two people, of different sexes or the same sex, who live together as a couple” (French Civil Code, Article 515-8).
These different forms of union entail different rights and obligations
Forming the different types of union
Substantive conditions
Spouses, PACS partners and cohabiting partners may be of different sexes or the same sex (French Civil Code, Articles 143 and 515-1).
Spouses and PACS partners must, except in certain circumstances, be adults.
A marriage cannot be entered into between:
• ascendants, descendants and relatives by marriage (French Civil Code, Article 161);
• brothers and sisters (French Civil Code, Article 162);
• uncles and nieces, aunts and nephews (French Civil Code, Article 163);
• a person and someone who is already married (French Civil Code, Article 147).
A PACS cannot be entered (French Civil Code, Article 515-2):
• between direct ascendants and descendants or direct relatives by marriage;
• between certain close collateral relatives;
• between two people where at least one of them is already married;
• between two people where at least one of them is already bound by a PACS.
There are no statutory impediments of this kind for cohabitation
Formal requirements
• Marriage involves a public ceremony before the mayor or an authorised civil registrar. It is subject to strict formal requirements, including the prior publication of banns, the presence of witnesses and the reading of provisions of the French Civil Code concerning spouses’ obligations and parental authority.
• A PACS is established through an agreement entered into by the partners (French Civil Code, Article 515-3). The agreement may be drawn up as a private document and must be registered with the town hall of the partners’ common place of residence. It may also be executed as an authentic instrument before a notary, who then forwards the relevant information to the civil registry authorities.
• No particular formalities are required for cohabitation, as it is a de facto situation.
Legal duties within a couple
• Fidelity: only married spouses are legally bound by a duty of fidelity (French Civil Code, Article 212).
• Living together: a shared life is a condition for recognising a couple as spouses, PACS partners or cohabiting partners (French Civil Code, Articles 215, 515-4 and 515-8). For spouses and PACS partners, living together constitutes a legal duty. For cohabiting partners, it forms part of the legal definition of the relationship.
• Duty of assistance: both spouses and PACS partners have a duty to aid one another (French Civil Code, Articles 212 and 515-4).
• Household expenses: spouses and PACS partners must contribute to household expenses according to their respective financial means (French Civil Code, Articles 214 and 515-4). They are jointly liable for household debts, except in the case of excessive expenditure, loans that do not concern modest sums required for everyday needs, and instalment purchases (French Civil Code, Articles 220 and 515-4).
Good to know: cohabiting partners are not subject to any legal duties towards one another.
Couples and taxation
Married couples and PACS partners are subject to joint taxation and are jointly liable for the payment of income tax and real estate wealth tax (IFI), which applies to individuals whose net taxable real estate assets exceed €1,300,000 on 1 January of the relevant tax year (French General Tax Code, Article 965, 1°).
Cohabiting partners are taxed separately and are not jointly liable.
Find out more about couples and taxation:
Couples, gifts and inheritance
Gifts
For gifts, spouses and PACS partners benefit from a tax allowance of €80,724 (French General Tax Code, Article 790 E). The remaining taxable amount is then subject to a progressive tax scale ranging from 5% to 45% (French General Tax Code, Article 777).
Cohabiting partners do not benefit from this tax allowance. Gifts between them are taxed at 60% of the value received (French General Tax Code, Article 777).
Inheritance
• A surviving spouse has the legal status of an heir (French Civil Code, Article 756), unlike a PACS partner or cohabiting partner. For PACS partners and cohabiting partners to inherit, they must be named in a will.
• A surviving spouse and PACS partner benefit from a temporary right to remain in the home. This means they may occupy, free of charge, the property that constituted the couple’s main residence for one year following the death (French Civil Code, Articles 763 and 515-6). Cohabiting partners do not have an equivalent right.
• Only a surviving spouse may claim a lifelong right of residence in the property that constituted the couple’s main residence (French Civil Code, Article 764). The surviving spouse has one year from the date of death to state their intention to exercise this right.
• Surviving spouses and PACS partners are exempt from inheritance tax (French General Tax Code, Article 796-0 bis). By contrast, a cohabiting partner is taxed at 60% after an allowance of €1,594 (French General Tax Code, Article 777).
Social protection for couples: Survivor’s pension
Only a surviving spouse may qualify for a survivor’s pension (pension de réversion), subject to the applicable eligibility requirements.
Ending the different types of union
A marriage ends upon (French Civil Code, Article 227):
• the death of one spouse;
• divorce.
A PACS ends upon (French Civil Code, Article 515-7):
• the death of one partner;
• the marriage of one partner;
• the unilateral decision of one of the partners;
• the joint decision of both partners.
The termination must be registered with the town hall or with the notary who registered the PACS agreement
Cohabitation ends upon:
• the death of one of the cohabiting partners;
• the unilateral decision of one of the cohabiting partners;
• the joint decision of both cohabiting partners.
No formal procedure is required.