Whether you are in a heterosexual or in a same-sex relationship, the civil partnership, or PACS, is a legal alternative to marriage available for all couples. Any person legally resident in Luxembourg may register a civil partnership, however there are a few requirements and procedures to respect.

What are the requirements?

  • You and your partner must be living together and be at least 18 years old at the time of declaration.
  • You are not bound by another marriage or partnership.
  • You are not related by blood or another marriage within your families.

How can you enter a civil partnership?

Actually, it is not that complicated. You need to prepare some documents and then bring them to your pre-arranged appointment at the civil registry office at the city of your residence.

If you and your future partner are Luxembourg nationals, you have to provide:

  • a valid identity card or passport
  • a full copy of your birth certificates
  • and an affidavit stating that neither of you are related in any way, which is available at the town hall

If you and your future partner are not Luxembourg nationals, you have to provide:

  • a valid identity card or passport
  • a certificate issued by the Public Prosecutor's Office
  • a certificate issued by the appropriate authorities of your country of origin
  • both have to state that neither of you are already in a civil partnership of any kind

After your documents have been successfully checked, both you and your partner will receive a certificate confirming the registration of your civil partnership within a few days.

How can you end a PACS?

You may end your civil partnership at any time by a unilateral or joint declaration, or by the marriage or the death of one of you. In case of a unilateral declaration, the partner ending the partnership must inform the other partner through a bailiff. When the civil partnership is dissolved, the requirement for mutual aid and assistance ceases to apply, unless you have agreed otherwise or a court decides otherwise.

Why would you enter into a civil partnership?

In a civil partnership, you have rights that are, to a large extent, similar to those enjoyed by married couples, for example you are entitled to the same social security cover and benefits as a married couple. As for taxes, you can opt for collective taxation according to tax class 2, but only in the year following the conclusion of your civil union. After three years of partnership, the rates applied on donation and inheritance taxes are the same as for married couples.

But with a PACS also come obligations as you have to provide mutual and material assistance to each other. Even after the partnership is dissolved, both of you are liable for any debts you or your partner may have incurred during the partnership for the everyday needs of your household and for expenses related to your shared housing. Each of you owns the property, movable or immovable, that can be proven as belonging to him (or her) alone. Any movable or immovable property whose ownership is not clear is considered under joint ownership.

So even if you are not the marrying kind, and I know this does not sound romantic at all, consider the financial consequences of entering a civil partnership. You will find more insights here: https://www.ing.lu/content/siteing/en/Individuals/my-money/categories/lifestyle/all-you-need-to-know-about-the-civil-partnership.html