Find out about the formalities for declaring a civil partnership agreement (PACS) in Luxembourg

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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:

  • live together as a couple; and
  • have declared a civil partnership.

What are the prerequisites for declaring a partnership?

To declare a civil partnership in Luxembourg, you must:

  • live together as a couple; and
  • be an adult with full legal capacity (not under guardianship, tutelage, etc.) or an emancipated minor; and
  • have your official place of residence in Luxembourg.

What are the preliminary steps?

You must:

  • make an appointment with the civil registrar of the commune where you both live or reside; then
  • go to the appointment with the civil registrar, with your partner and all required documents, to declare your partnership jointly and in person.

What supporting documents do I need to provide?

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:

  • a valid ID document;
  • a full copy of the birth certificates of the future spouses:
    • drawn up by the commune of their place of birth; and
    • less than 3 months old if it was issued in Luxembourg or France (and less than 6 months old if it was issued in another country);
  • a declaration of honour.

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.

Am I entitled to special leave when I declare my partnership?

Yes.

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.

What are the legal implications of living in a civil partnership?

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:

  • benefit from the same social protection (e.g. the right to a survivor's pension); and
  • benefit from the same tax reductions, particularly with regard to registration fees, inheritance tax and direct taxes.

For more details on all the legal implications of the PACS, please consult our explanatory information page.

What are the fiscal implications of a civil partnership?

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.