Effects of a Civil partnership

Verified 27 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

You are bound by a Civil partnerships: titleContent ? You have rights and obligations. The Civil partnerships affect certain social benefits, your property, your housing and your taxes. However, it has no effect on your name or on the relationship with your children. We tell you what you need to know.

What applies to you ?

Are you a landlord or tenant?
Is one of the partners a foreigner?
Professional situation
Is one of the partners a widow?
Is one of the partners a single parent?

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      By doing so, you take the commitments following:

      • Living together (common residence and couple life)
      • Financial aid reciprocal (housing, food, health, etc.)
      • Support reciprocal (e.g. support in case of illness or unemployment).

      Material aid, which is compulsory, is proportional to your respective financial capabilities.

      You can agree on a different breakdown in your civil partnership contract.

      Please note

      One of the partners may have a domicile other than the common residence, for example for professional reasons.

      You have no obligation to your partner's parents, unlike a husband.

      You're 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 solidarity debts incurred by your partner for the needs of everyday life.

      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 borrowing, you are solidarity only if you are in one of the following cases:

      • Modest amount necessary for the couple's daily life
      • Reasonable amounts relative to the household lifestyle if several loans have been taken out
      • You gave your consent at the time of the loan.

      You remain solely responsible for your personal debts contracted as follows:

      • 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 consequences for the aid and social benefits received.

      Taking into account the income of the 2 partners

      Your resources and those of your partner are taken into account for the allocation of the following social benefits:

      Loss of certain benefits

      By passing you, you lose your entitlement to certain allowances, including the following:

      If you touch a survivor's pensionHowever, you may, in some cases, lose your right by doing so. This is the case, for example, if you are widow/widower of civil servant or military.

      When the Civil partnership is terminated, you can apply to regain your right to a survivor's pension.

      The benefits depend on your situation:

      Private sector

      You have the following rights:

      If you have children, you also have the following rights:

      Please note

      One agreement or collective agreement may grant you additional rights.

      Civil Service

      As official or contract staff, you are granted leave of absence in the following cases:

      You are also entitled to a 3-day leave in case of birth or adoption of children.

      As official, you have priority in the order of mutations to follow your partner.

      You can also request a availability.

      Concluding 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, the Civil partnership concluded with a Frenchman, a European or another foreigner is part of the elements taken into account for the issuance 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 separated of your partner's.

      However, you can opt for theundivided goods, in your Civil partnership contract or in a amending agreement.

      In this case, the goods acquired during your Civil partnership you belong to all two, to each half.

      Please note

      If you open a bank account attached, each of you can run the account with his or her own signature.

      Separation of property

      You are affected if you are in any of the following cases:

      • You've made a Civil partnership after on 1er January 2007, without having amended it since that date
      • You have chosen the separation regime for your property.

      You are sole owner income you receive during Civil partnerships (wages, pensions, etc.).

      You are also the sole owner of the following:

      • Property held prior to 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 the 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 undivided.

      Division of assets

      You are affected if you are in any of the following cases:

      • You have chosen the regime ofundivided for your belongings
      • You've made a Civil partnership before on 1er January 2007, without having modified it since that date.

      Each of you freely manages your earnings and salaries.

      The goods that you purchase, together or separately, from the registration of the Civil partnership or its modification, belong to to each for half.

      This is the case even if the invoice is issued in the name of a single partner.

      Some properties are your exclusive property, including your personal property (e.g. clothing and jewelry).

      You remain the sole owner of the following properties:

      • Assets held individually prior to the Civil partnership
      • Property received individually by gift or inheritance during the Civil partnership
      • Properties you have created.

      FYI  

      You must be able justify of your exclusive property.

      The rules depend on your situation:

      Rental

      Only one partner or the 2 can be lease holders.

      You are all 2 holders of the lease in the following situations:

      • You two signed the lease
      • Only one partner signed the lease and you asked the lessor together 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 the property

      You can buy your accommodation together.

      If you are in a separation of property, the ownership share of each of you 2 depends on what is indicated in the deed of purchase.

      If nothing is indicated, you are considered to be half owners each.

      In case of litigation, if you have financed more than half of the accommodation, you can go to the court to get compensation.

      You must enter the court of the place where the building is located.

      The use of a lawyer is mandatory if your request exceeds €10,000.

      Who shall I contact

      Please note

      If your partner is the sole owner of the accommodation that you occupy all 2, you have no right to this property.

      The Civil partnerships affect the following taxes:

      Income tax

      For income tax, you are subject to same rules as married couples.

      You are imposed jointly. You are one tax home.

      You fill out a common 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 the tax due to one of you 2, according to its choice.

      However, the year your Civil partnership was registeredHowever, you can be taxed separately if you have opted for a separate tax return.

      In that case, each of you will file 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 partnership
      • You reside separately and you are placed under the property separation regime.
      • One of you 2 has left the common home and each has separate incomes.

      Please note

      If you are a former family member and live alone with your dependent children, you are not considered lone parent for taxes. However, in the year of the Civil partnership breakdown, you will be considered a single parent if you live alone with your dependent children on December 31 of the year.

      Property Wealth Tax (IFI)

      For the IFI, you are imposed jointly.

      All your real estate is concerned, whether personal or undivided.

      Donation rights

      As a past partner, you are subject to donation rights under the same conditions as married persons.

      In case of donation, you first get a abatement on the given sum.

      You must deduct from the amount an allowance of €80,724.

      Example :

      If you benefit from a donation of €200,000 and a reduction of €80,724 on it, you must pay a donation tax on the amount of €119,276.

      Warning  

      The abatement may be called into question if your Civil partnership ends in the calendar year in which it is concluded or in the following year. However, it is retained if your Civil partnership is dissolved due to your marriage or the death of one of you 2.

      Then, the donation fees are calculated on the remaining amount according to a scale:

      Tableau - Rates of donation rights between spouses or between partners of Civil partnerships

      Taxable share after abatement

      Scale of taxation

      Up to €8,072

      5%

      From €8,073 à €15,932

      10%

      From €15,933 à €31,865

      15%

      From €31,866 à €552,324

      20%

      From €552,325 à €902,838

      30%

      From €902,839 à €1,805,677

      40%

      More than €1,805,677

      45%

      Example :

      If the scale applies, after deducting it, to the sum of €119,276, the donation rights shall be calculated as follows:

      • Up to €8,072 : €403.60 (€8,072 x 5%)
      • From €8,073 à €15,932 : €786 (€7,860 x 10%)
      • From €15,933 à €31,865 : €2,389.95 (€15,933 x 15%)
      • From €31,866 à €119,276 : €17,482.20 (€87,411 x 20%).

      A total of rights of €21,061.

      The Civil partnerships has no effect on parentage and name, unlike marriage.

      The rules are the same as for a common-law union.

      You can choose your child's name.

      As mother, you automatically benefit of parental authority if your name appears on the child's birth certificate.

      As father, you have parental authority if you recognize your child before the age of 1 year. Beyond this age, you may be granted joint exercise of parental authority, under certain conditions.

      In a couple of women which use theMPA: titleContent, as a mother who has not given birth, you acquire rights by early joint recognition.

      FYI  

      As a past couple, you can adopt a childunder certain conditions.

      Death Capital

      You can apply for the death benefit if your deceased partner was in one of the following situations:

      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.

      Survivor's pension

      The surviving partner is not entitled to one survivor's pension. The entitlement to survivor's pension is reserved for the surviving spouse of a married couple.

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