French 'civil partnership' agreement - PACS (pacte civil de solidarité)
A fairly recent introduction in France, the PACS is a contract between two individual, adult people, of different sex or of the same sex, with the aim of organising their life together.
A PACS has certain legal consequences and creates rights and obligations between the partners.
Registration can be made through a common declaration at the local magistrates' court (Tribunal de Grande Instances (TGI) in the area of residence.
Assets passing between those in a PACS agreement (pacsés) are now exempt from French inheritance tax on death.
French nationality is not a prerequisite to signing a PACS, but a foreigner must be legally resident in France to be a pacsés.
NB. The PACS is not currently an option for anyone who has signed a civil partnership agreement in the UK.
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