The rights and obligations of PACS partners are very similar to those of marriage simply because they share a community of life and interests.
Once the PACS convention signed, the partners change their status. This change will cause them to lose or benefit from certain social, professional and tax benefits.
It was therefore necessary to take up all the advantages and disadvantages inherent in the conclusion of a PACS.
Obligations linked to a community of life
The PACS convention
The partners are linked by a PACS convention. It is a contract in which the partners organize their living conditions in terms of assets by mutual agreement.
It can, for example, provide for specific provisions in terms of daily living expenses with the payment, for each partner, of a monthly sum into a joint account, or the assumption of all common costs by one of the partners. of them…
However, to be accepted, these provisions must not be contrary to public order and good morals, in which case, they will simply be discarded.
Therefore, to know the extent of the obligations to which the partners are subject, it will first of all be necessary to refer to the initial or modified PACS agreement.
It is only in the absence of specific provisions in the agreement (or contrary to public order) that the legal provisions will have to be applied.
Articles 515-1 and 515-4 of the Civil Code provide that the partners are required to provide material assistance proportional to their financial capacity and reciprocal assistance (sharing of accommodation, payment of health and education costs, etc.).
As for married couples, article 515-4 of the Civil Code provides that the partners are jointly and severally liable for the debts contracted by one of them for the needs of everyday life (gas bills, electricity, rent , purchase of a car, a television, etc.). The creditors may turn against one or the other of the partners to recover the amounts due.
However, as for married couples, solidarity will be discarded if the expenses are unnecessary or manifestly excessive in relation to the couple's income. In this case the one who has contracted the debt will have to ensure its payment.
The partners share a community of life. If the accommodation belongs to one of the partners, he must, in application of the duty of assistance, accommodate his spouse.
The difficulty usually arises in the event of the death of one of the partners. The question will then be whether the surviving spouse will be able to stay in the apartment.
If the partner who owns the shared accommodation dies:
The surviving partner will automatically have free enjoyment of the accommodation, as well as the furniture, during 1 year. After this period the inheritance provisions apply. The partner can stay in the apartment if the will recognizes him as heir, makes him a bequest, or a donation.
If the tenant partner dies or abandons the home:
Unlike cohabiting, it does not matter whether the lease was signed before, or after, the ALUR law of March 23, 2014. Just as it does not matter whether the PACS agreement was signed before or after the lease and regardless of the duration of their life common
The partner who remains in the accommodation will automatically benefit from the transfer of the lease contract.
Abandonment, termination of PACS
In the event of termination or abandonment of the accommodation by the partner who had signed the lease contract, the partner wishing to remain in the premises must apply to the judge of the District Court.
He will have to make a request to the judge for the allocation of the right to the lease of the accommodation where their life together took place.
The law will also grant or withdraw certain legal advantages to Pacs partners.
The right of work
The Labor Code grants certain advantages to PACS partners:
- 4 days of leave when the PACS is concluded
- 2 days of leave in the event of the death of his partner
- Taking into account of the partner's leave dates by the employer so that they have the same vacation periods
- Allocation of simultaneous leave to partners working in the same company,
Public Service Layout:
- Priority in the order of transfers to follow their partner
- Priority of secondment or secondment
- Additional points to get closer to their partners
The Family Allowance Fund (CAF)
The calculation of social rights depends on a resource ceiling determined on the basis of all the income received in the same household. As a result, the rights enjoyed by one of the partners will be reassessed on the basis of the two incomes.
This concerns in particular: Family allowances, family supplement, housing allowance, personalized housing assistance, allowance for disabled adults, active solidarity income, etc.
The conclusion of a PACS entails the end of the right to:
- Widowhood allowance
- Single parent allowance
- Family support allowance
If both partners received the RSA. They will only receive one differential allowance, increased by half.
The Primary Health Insurance Fund (CPAM)
The partner who is not personally covered by health insurance can benefit from the status of beneficiary of his spouse.
In the event of the death of one of the partners, the survivor may benefit from the death benefit. It is even a priority, because it will come before the descendants (children) and ascendants (parents) of the deceased partner.
If one of the partners dies as a result of an accident or an occupational disease, the surviving partner may, under certain conditions, benefit from a beneficiary's pension.
However, Pacs partners will not be entitled to:
- Widowhood allowance
- Widow's or widower's disability pension
(Only married spouses can claim it)
Unlike cohabiting partners, PACS partners must make a joint declaration, from the year of the conclusion of the PACS agreement, to:
- Income tax
- Housing tax
- Wealth tax
The partners are jointly and severally liable for the payment of taxes. The Fisc can turn against one or the other of the partners to collect the tax.
The partner who raised his children alone before entering into a PACS, loses the benefit of his half tax share.
In the event of termination, each partner will have to make a tax declaration in his only name. All income received as of January 1 will be taxable, regardless of the date of separation (not pro rata).
In the event of the death of a PACS partner, if the surviving spouse is specifically designated as heir in the will, he or she will be exempt from inheritance tax (article 796-0 bis of the general tax code). He will not pay the transfer tax on death.
However, donations made in favor of the surviving partner are subject to certain taxable conditions.
As soon as the PACS is concluded, the partners benefit from a reduction of 80 euros on the donations granted (rates valid since 724).
Above 80 euros, gift taxes are the same as those applied to spouses and vary according to the fraction of the net taxable portion.
As an example, this gives:
5% on an amount subject to taxation less than 8 euros
10% between € 8 to € 072
15% between € 15 to € 932
20% between € 31 to € 865
30% between € 552 to € 324
40% between € 902 to € 838
45% above 1 euros
Article 790 F of the general tax code specifies that the benefits of the allowance will be canceled if the partners separate during the first PACS. Unless the cause of the breakup is due to the marriage of the partners or the death of one of them.
How to organize a Pacs with a wedding planner?
While we have just covered the various advantages and disadvantages of Pacs, so that you can determine whether it is a concept that is right for you or not, it is now time to take a look at how to do it. organize in the event that this one would tempt you. So, if you live in the surroundings of the Lyon region and you want to unite with your partner through a Pacs, we advise you to turn to a wedding planner in Lyon.
Besides the unique characteristics linked to the city, its historical heritage matched with its charm, having recourse to a wedding planner offers many advantages. First of all you will not have to take care of the organization of your union, everything is taken care of by the wedding planner. This gives you the opportunity to enjoy these dantesque moments without feeling any pressure. In addition, you can entrust your wedding planner with all your most unusual desires, who will undoubtedly have more ease and skills to achieve them.
Finally, depending on your budget and your expectations, the wedding planner is able to find the ideal place to unite you.