Do you wish to declare your civil partnership in Luxembourg? Then you must first carry out a few administrative formalities.
In Luxembourg, a "partnership" or "PACS" is the union of 2 persons of different or the same sex who:
To declare a civil partnership in Luxembourg, you must:
Which supporting documents are necessary varies depending on your situation. It is therefore advisable to contact your commune of residence beforehand. However, whatever the situation may be, you must always provide the following:
Please note: any documents provided to the civil registrar will be returned after verification.
Persons who were not born in Luxembourg and non-Luxembourg nationals must, moreover, provide additional documents.
Find out more about all the supporting documents you need in our explanatory information page.
You are entitled to 1 day of leave for personal reasons when you declare your partnership. For more information, please consult our explanatory information page.
In Luxembourg, the declaration of civil partnership grants you rights similar to those of a married couple.
This means that by living in a civil partnership, you:
For more details on all the legal implications of the PACS, please consult our explanatory information page.
If you declare your partnership, joint taxation is only possible after the end of the year, through taxation by assessment and upon joint application. You must submit an income tax return, form 100.
In addition, if you are taxed jointly, you will benefit from the same tax regime as married couples. You are then subject to the same tax arrangements.
Should you not opt for joint taxation, you are taxed individually on your respective incomes.
For more details on all the tax implications in case of PACS in Luxembourg, you can consult our explanatory information pages on this subject.
Under certain conditions, the Luxembourg government may grant financial aid to farms operating in the pig sector in Luxembourg which have suffered a loss of turnover due to the COVID-19 pandemic.
The new procedures for applying for aid for costs not covered, set up by the Ministry of the Economy as part of the fight against the COVID-19 pandemic, will be communicated as soon as possible.
Are you planning to declare and register your civil partnership (PACS) in Luxembourg? Find out more in our explanatory information pages about the administrative procedures and tax implications in the event of a PACS.