PACS or civil partnership exists in Luxembourg since 2004. PACS grants civil partners similar rights to those given by marriage, including in case of same-sex union. What do you need to know about civil partnership in Luxembourg? What are the steps to be taken? Relodesk gives you useful information about it.
The civil partnership, or Pacs, is a civil union between 2 individuals of the same or opposite sex. The aim is to grant civil partners rights that are similar to those enjoyed by married couples. It provides legal recognition and security in civil, fiscal and social security matters for unmarried people.
Declaring the partnership sets up rights and obligations between partners, whether or not the Pacs involves a specific written agreement:
The civil partnership grants civil partner rights that are similar to those enjoyed by married couples.
Partners may request to be taxed jointly. As a result, they are treated in the same way as married couples. They are taxed jointly in tax class 2, can claim tax deductions. Depending on the situation, an allowance may be deducted from their taxable income. Otherwise, they can file an individual tax return to report their own income: each partner will be taxed in class 1 or 1A then.
Some couples are also entitled to an extra-professional allowance, usually and automatically granted by the Administration des contributions directes (Luxembourg Inland Revenue).
In the absence of a property settlement agreement, each partner retains sole ownership of all property, fruits and revenues that can be proven as belonging to them alone. Any other property is co-owned.
Each partner also retains the proceeds accumulated from their employment, such as salaries or profits from a commercial activity.
Both civil partners may make gifts to each other whether by donation or will. Nevertheless, in the absence of a valid agreement or will, the surviving partner is not considered as a legal heir of the deceased partner.
The property settlement agreement is a written agreement between both partners which aims at specifying property of the civil partnership. Partners are free to set its terms and conditions.
The civil partnership bounds 2 individuals of the same or opposite sex. They may enter into a civil union on condition that:
Couples must personally and jointly appear before the Civil Registrar of the commune of residence to declare their civil partnership.
Note that an appointment must be made with the civil register to sign the partnership declaration.
Future partners must present the following documents to declare a civil partnership:
Cité judiciaire, parquet général, service du répertoire civil
L-2080 Luxembourg
In addition to those documents, where applicable:
Couples who have recently entered into a civil partnership are entitled to a one-day special leave.
Both partners request it from their employers. This special leave must be taken at the time the event takes place and may be postponed until the following working day if it falls on a Sunday, a non-business day, a public holiday or on a compensatory rest time.
However, a special leave cannot lead to compensation.
The property settlement agreement is a written agreement between both partners which aims at specifying property of the civil partnership.
Partners may choose to enter into this agreement when declaring their civil partnership or afterwards. It may be amended at any time.
Partners are free to set the terms and conditions of the property settlement agreement, on condition that it does not contravene the rights and obligations that apply to civil partnerships.
Property settlement agreements are not subject to any specific requirements. They can be drawn up on normal paper, dated and signed, preferably in 2 original copies, so that both partners have their own copy. It is not necessary to call on a notary.
Property settlement agreements may be amended at any time. It is valid upon receipt of the declaration by the civil registrar who forwards it to the Luxembourg Public Prosecutor’s office, so that it may be added to the civil register.
Property settlement agreements are finally handed over to both partners. They must ensure it is safely stored.
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