The Civil Solidarity Pact (PACS) has advantages as a contract between two people, including taxes. How PACS and well write his convention Pacs. The procedures and formalities to know.
The signing of a PACS (Civil Solidarity Pact) may have advantages, including tax matters. It also defines each contract the rights and obligations and introduce legal certainty in relations between unmarried partners.
The Civil Solidarity Pact (PACS) is a contract organizing the common life of two adults of the same sex or different sex, and living under the same roof. Fiscally, it allows two unmarried partners to be on the same tax return. The PACS was introduced in the French Civil Code by the Act of 15 November 1999.
PACS is prohibited between two people if one of them is already married or signed a PACS. It is also prohibited if the two people are members of the same family are thus prohibited PACS between ascendants and descendants (children, parents, grandparents ...) between by marriage (step-parent with his son or stepdaughter) or between collaterals to the third degree of relationship (a brother with his sister or niece with her uncle for example).
However, two cousins may PACS as they are 4th degree relatives (see the rules for degrees of relationship).
A minor can not enter into a civil partnership.
However, a foreigner can enter into a PACS with a French.
If the PACS partner's trust, he must obtain permission from the guardianship judge or the family council to be able to PACS. If the signer of a PACS is under curatorship must obtain permission from his supervisor to be able to PACS. Otherwise, he must request authorization from the guardianship judge.
No additional conditions are applicable. There is not, for example, age requirements. Two unrelated PACS may for example even if they have a large age gap and they maintain relationships of father - son (Case No. 16-18195 of the 1st Civil Chamber of the Supreme Court made the March 8, 2017).
droit-finances.net councils, with Michel Godest, lawyer in Paris
The steps to PACS are relatively simple. Unlike marriage formalities, no need to celebrate before the mayor, the PACS agreement can simply be deposited at the town hall with all of the following supporting documents. Partners can also choose to go to a notary for the payment of legal fees. Here so the price of a PACS notary.
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The Justice Law of the 21st century (J21) replaced the declaration at the registry of the court by a declaration in town hall. The registrar must now bring his visa to the convention of PACS. Since November 1, 2017, couples who want to PACS should no longer apply to the district court, but in the municipality of their common residence. The courts therefore take more appointments requests.
Interested parties must first produce a number of documents before the signing of the PACS.
They must first produce a PACS agreement signed by each of them. To do this, they can either do their own writing, date and sign a PACS agreement under private signature, or to hire a lawyer who will draft. If they pacsent for mayor, partners can also fill out a downloadable form Pacs online.
Signatories must accompany their convention Pacs additional supporting following:
- ID: CNI (national identity card), passport or driving license;
- an extract of birth certificate with filiation or complete copy with less than three months (or less than 6 months if the civil partner was born abroad);
- a statement of PACS and certificates of honor of non-kinship, non-alliance and common residence, the formalities can be completed by filling in the form of certificates of honor and reporting Pacs.
Additional documents are required if one of the future PACS is not French. It is the same if one of cohabitees was previously married or PACS: in this case, he must provide either a family book mentioning her divorce, a birth certificate mentioning the dissolution of the PACS.
To register their civil partnership, the partners have the choice.
They can go to the town hall of their common residence in order to register their agreement with a registrar. The PACS is then registered marginal note on the birth partner. A visa is stamped in their convention Pacs. Both documents (birth and PACS agreement with visas) may constitute evidence confirming the registration of the PACS.
But the partner can also request registration of PACS by the notary.
Both partners must appear in person (with all the above mentioned documents) at the time of registration of the PACS. They can not be represented by a third party.
When the PACS is registered at the town hall, the partners retain their agreement. However, when the PACS is recorded by a notary, it retains the original and provide a copy to the partners.
Partners may sometimes want to quickly PACS, especially to take advantage of tax benefits. Warning to anticipate the steps well in advance: in some municipalities, it can take long delays between the date of appointment and the date your PACS will be recorded.
The PACS partners have the choice between separation of property and ownership. The main differences between the two regimes.
It may be useful to take advice from a lawyer or legal expert on these issues.
Separation of property
If the convention of PACS does not specify particular rules, the couple is subjected to the regime of separation of property. Each partner remains the sole owner of property acquired before the PACS and acquires during it. Each partner remains the sole owner of the wages he receives for the PACS.
In case of dispute, each partner can prove that he has owned the well and by any means. Otherwise, each partner is presumed owner of half of the property.
If they wish, partners can renounce the regime of separation of good and opt for the system of undivided. This choice can be made in the first draft of their agreement to PACS or in a subsequent amendment.
In case of joint ownership, property that partners bought together or separately after the conclusion of the PACS belong to each half. However, property acquired before the PACS are not ownership. It is the same property received by gift or inheritance by either partner during the PACS.
The Convention defines the financial and property relations of the couple (goods regime, mutual aid, property furniture, property management procedures in joint ownership, etc.).
It can potentially be limited to a minimum: "We, the undersigned (name, surname, date and place of birth) have decided to enter into a civil partnership governed by 515-1 and following of the Civil Code." But it is often preferable to provide some clarification, particularly on the rights of partners in case of breakage, etc.
The existence of the Civil Solidarity Pact and the identity of the partner (including subsequent amendments) will be mentioned in the margin of their respective acts of birth. Third parties will be able to have knowledge on request.
To write your PACS, you can help our PACS model convention. This example can be used for free. You can also download an official form of PACS (joint statement).
After dropping their convention of PACS, the partners still can later change the content. On one condition: they must both be willing to change their PACS, and regardless of the nature of this change. It is impossible to change a PACS if the other partner refuses the proposed change.
To edit a PACS, you must go to the town hall or notary who received the statement of Pacs.
The appropriate local authority is one that recorded the PACS if the recording took place in the town hall. If the PACS was registered in the district court must apply to the civil status of the municipality of the town the location of the registry of the court.
The steps can be performed either on site or by mail. In the second case, both partners must make a joint declaration modification PACS via sending a registered letter with acknowledgment of receipt.
Partners must submit their amended agreement Pacs and an ID (or a photocopy of it if the steps are made by correspondence). This amending agreement Pacs can be written via the PACS change form at the town hall.
The modification of the PACS will take effect only from the date of its registration by the local authority or the notary.
It is possible at any time to terminate the joint decision on PACS. For the dissolution of the civil union, there should also be addressed at the town hall or notary. View and formalities ruptured Pacs.
The dissolution of a PACS can occur if both partners agree. If one partner refuses dissolution of PACS, one must have recourse to a bailiff for the PACS is broken. For more, see how dépacser.
Specific provisions apply to unmarried partners of a PACS, on taxation and taxes. See: PACS - Taxes, PACS and taxation.
If out of PACS, partners can not make a statement of joint income. See as well the tax return for breach of the PACS.
The signing of a PACS also has consequences for housing, that it be leased or purchased by the two partners. Whether you rent or own, so you can view PACS and rent - how to rent a property housing two or PACS purchase and for more information on the applicable legal rules.
The PACS does not imply any change on behalf of the partners. So everyone keeps his last name.
Donation and succession
A gratuitous transfer tax applies to the assets transferred by gift between cohabiting PACS, after an abatement. The consequences of a gift or death of one of PACS partners, see Pacs: gift and estate.
Absence from work
The conclusion of a PACS entitles 4 days exceptional leave of absence at work (Article L3142-1 of the Labor Code), as for marriage. This right must be granted by the employer whenever the employee is absent. The collective agreement applicable to the enterprise can sometimes predict longer than 4 days.
See as well
- Which differences between civil partnerships and marriage?
- The distribution of property in case of breakage of the PACS
- Child custody and separation
- The maintenance obligation between parents and children
- leparticulier.fr on Pinel tax reduction remains after breaking Pacs
Photo credits: © Richard Villalon - Fotolia.com
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