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Effects of a Civil partnership
Verified 21 June 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You are bound by a Civil partnerships: titleContent ? You have rights and obligations. The Civil partnerships have an impact on some social assistance, your property, your housing and your taxes. However, it has no effect on your name, nor on the connection with your children. We'll tell you what you need to know.
What applies to you ?
By the way, you take the commitments following:
- Common life (common residence and couple life)
- Financial assistance reciprocal (accommodation, food, health, etc.)
- Support reciprocal (e.g. support in case of illness or unemployment).
Material assistance, mandatory, is commensurate with your respective financial capabilities.
You can agree on a different distribution in your civil partnership contract.
Please note
One of the partners may have a residence other than the common residence, for example for professional reasons.
You have no obligation to your partner's parents, unlike a married spouse.
You are bound to a maintenance obligation towards your own parents without resources. In this case, your partner's resources can be taken into account to study your financial situation.
You are joint and several debts incurred by your partner for everyday needs.
FYI
Solidarity does not apply if debts are manifestly excessive.
In case of purchase on credit, you are in solidarity only if you have given your consent at the time of purchase.
For loans, you are joint and several only in the following cases :
- Small amount needed for the couple's daily life
- Reasonable amounts relative to household lifestyle if multiple loans were taken out
- You agreed to the borrowing.
You remain solely responsible for your personal debts contracted in the following ways
- Before the Civil partnerships
- During Civil partnerships outside the needs of everyday life.
The Civil partnerships change the situation of the partners. It may therefore have an impact on the aid and social benefits received.
Taking into account the revenue of the 2 partners
Your resources and those of your partner are taken into account for the award of the following social benefits:
Loss of certain benefits
By the way, you lose your rights to certain allowances, including:
- Family Support Allowance (FSA)
- Widow's allowance.
If you touch a survivor's pensionIn some cases, you may lose your right if you pass. This is the case, for example, if you are widow/widower of official or military.
When the Civil partnership is broken, you can ask to regain your right to a survivor's pension.
The benefits depend on your situation:
Private sector
You have the following rights:
- Days off to conclude your Civil partnership
- Days off in case of death of your partner
- Obligation of the employer, for fixing of leave dates, to take into account your partner's
- Concurrent leave if you work in the same company as your partner.
If you have children, you also have the following rights:
- Special leave to attend 3 of the compulsory medical examinations, if your partner is pregnant
- Days of leave for the birth or adoption of children.
Please note
A collective agreement or agreement may grant you additional rights.
Public service
As a official or contract staff, you are granted leave of absence in the following cases:
You are also entitled to a 3-day leave in the event of the birth or adoption of children.
As a civil servant, you have priority in the order of mutations to follow your partner.
You can also request a availability.
Entering a Civil partnership with a Frenchman allows you to get a residence permit if you are in any of the following cases :
- National of a country of the European Union
- Switzerland.
If you are a non-European foreigner, Civil partnerships with a Frenchman, a European or another foreigner are among the elements taken into account for the issue of a private and family life card.
FYI
There is no procedure for acquiring French nationality following the conclusion of a Civil partnership with a Frenchman, unlike marriage.
If you do not have specific provisions in your Civil partnership, your assets are separate from your partner's.
However, you can opt for thedivision property, in your Civil partnership contract or in a amending convention. In this case, the property acquired during your Civil partnership belong to all 2 of you, each for half.
Please note
If you open a joint bank account, each of you can make the account work with your signature alone.
Separation of assets
You are affected if you are in one of the following cases:
- You made a Civil partnership after on 1er January 2007, without having amended it since that date
- You chose the separation regime for your assets.
You are sole proprietor income you receive during the Civil partnership (wages, pensions, etc.).
You are also the sole owner of:
- Property held prior to the Civil partnership
- Property acquired by you alone during the Civil partnership.
You must be able prove by any means that you are the exclusive owner of a property. It is therefore better to keep proof of your purchases.
If you cannot prove anything, the property is presumed to belong to each of you 2 for half.
You can acquire goods together, by division.
Division of property
You are affected if you are in one of the following cases:
- You have chosen the system ofdivision for your property
- You made a Civil partnership front on 1er January 2007, without having amended it since that date.
Each of you freely manages your earnings and wages.
The goods you purchase, together or separately, from the time the Civil partnership is registered or modified, belong to to each for half.
Some goods are your exclusive ownership, including personal property (for example, clothing and jewelry).
You remain the sole owner of:
- Property held individually prior to the Civil partnership
- Property received individually by donation or succession in the course of Civil partnership
- The goods you created.
FYI
You must be able justify of your exclusive property.
The rules depend on your situation:
Rental
Only one partner or both may be lease holders.
You are every 2 holders the lease in the following situations:
- You two signed the lease
- Only one partner has signed the lease and together you have asked the lessor to be all 2 holders of the right to the lease.
FYI
If you are not the holder of the lease and you wish to stay in the accommodation after the departure or death of your partner, special rules apply depending on your situation.
Access to property
You can buy your house together.
If you are separated from property, the share of ownership of each of you 2 depends on what is indicated in the act of purchase.
If nothing is indicated, you are considered as owners each for half.
In case of litigation, if you have financed more than half of the accommodation, you can go to the court for compensation.
You must enter the court of the place where the building is situated.
The recourse to a lawyer is required if your request exceeds €10,000.
Who shall I contact
Please note
If your partner is the sole owner of the dwelling that you occupy both 2, you have no right to this property.
The Civil partnerships affect:
- Income tax
- Real estate wealth tax (IFI)
- Donation rights.
Income tax
For income tax purposes, you are subject to same rules as married couples.
You are jointly imposed. You're one tax shelter.
You file a joint tax return.
Only one tax notice is sent to you, to your 2 names.
You are solidarity the payment of tax.
In the event of non-payment, the tax authority may claim the full amount of tax due to one of you 2, as it chooses.
However, the year of registration of your Civil partnership, you can be taxed separately if you have opted to report your income separately.
In that case, each of you files your own tax return.
In addition, you are subject to a separate taxation and you must file separate returns if you are in any of the following situations:
- Breaking your Civil partnerships
- You reside separately and you've moved into the property separation regime.
- One of you two has left the common home and each has a separate income.
Please note
If you're past and you live alone with your dependent children, you're not considered single parent for taxes. However, in the year the Civil partnership breaks up, you will be considered a single parent if you live alone with your dependent children on December 31 of the year.
Real estate wealth tax (IFI)
For the IFI, you are jointly imposed.
All your real estate is affected, whether personal or undivided.
Donation rights
As a past partner, you are subject to the gift tax under the same conditions as married persons.
In case of donation, you first benefit from a abatement on the given sum. Then the fees are calculated based on a scale.
You have to deduct a rebate of €80,724.
Example :
If you receive a donation from €200,000 and a reduction of €80,724 on this one, you must pay a donation tax on the sum of €119,276.
Warning
The rebate may be called into question if your Civil partnership ends in the calendar year of its conclusion or the year after. However, it is retained if your Civil partnership is dissolved as a result of your marriage or the death of one of you 2.
The amount after deduction is subject to the gift tax.
Remaining amount scale:
Taxable share after rebate | Taxation schedule |
|---|---|
Up to €8,072 | 5% |
From €8,073 to €15,932 | 10% |
From €15,933 to €31,865 | 15% |
From €31,866 to €552,324 | 20% |
From €552,325 to €902,838 | 30% |
From €902,839 to €1,805,677 | 40% |
More than €1,805,677 | 45% |
The Civil partnerships has no effect on parentage and nameYeah, unlike marriage.
The rules are the same as for the common-law union.
You can choose your child's name.
As a mother, you get automatically of parental authority if your name is on the child's birth certificate.
As a father, you have parental authority if you recognize your child before the age of 1. Beyond this age, you may be assigned joint exercise of parental authority, under certain conditions.
In a female couple using theMPA: titleContent, as a mother who has not given birth, you acquire rights by early joint recognition.
FYI
As a past couple, you can to adopt a childunder certain conditions.
Death Capital
You can apply for death benefit if your deceased partner was in one of the following situations:
- Employee
- Unemployed person receiving benefits
- Annuitant accident at work or occupational disease
- Recipient of an invalidity pension
- Official.
Succession
So that your partner can benefit from all or part of your estate, you have to write a will.
As a past partner, you are exempt from inheritance tax.
FYI
For housing, special rules protect the surviving partner.
Pension for survivors
The surviving partner is not entitled to one survivor's pension.
The survivor's pension is reserved for the surviving spouse of a married couple.
Who can help me?
Find who can answer your questions in your region
For any other information about the Civil partnerships
Telephone administrative information - Allo Public Service
For more information on this topic, you can contact Allô Service Public.
Attention: the service does not have access to users' personal files and cannot therefore provide information on their status.
- Lundi : de 08h30 à 17h30
- Mardi : de 08h30 à 12h15
- Mercredi : de 08h30 à 12h15
- Jeudi : de 08h30 à 17h30
- Vendredi : de 13h00 à 16h15
- Service free
The informants who answer you are from the Department of Justice.
For information on the taxation of past persons
Tax Information Service
By telephone:
0809 401 401
Monday to Friday from 8:30 am to 7 pm, excluding public holidays.
Free service + call price
Choosing the surname for a child
Exercise of parental authority
Civil Solidarity Pact
Identical tax rules for married and former couples
FAQ
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