3
Recognised forms of couple status in France — marriage, PACS, and concubinage — each with entirely distinct patrimonial rules.
60%
Inheritance and gift tax rate applied between cohabiting partners — the same rate as between strangers, after a mere €1,594 allowance (CGI Art. 777 and 788, IV).
0%
Inheritance tax between married spouses and PACS partners — both are fully exempt from French succession tax on the survivor's share (CGI Art. 796-0 bis).

Three Statuses, Three Legal Universes

France recognises three legally distinct forms of couple life: marriage (mariage), the civil solidarity pact (pacte civil de solidarité, PACS), and cohabitation (concubinage or union libre). The hierarchy is stark. Married spouses benefit from the fullest legal framework. PACS partners occupy an intermediate position — many fiscal advantages of marriage and some of its obligations, but no automatic succession rights and no protective family home rules. Cohabiting partners are, in the words of the Civil Code's draftsmen, treated as strangers to each other: the law offers them almost no patrimonial protection whatsoever.

For international couples and expats living in France, the consequences of not understanding this distinction can be severe: a partner dying intestate in cohabitation leaves their surviving companion with nothing but a tax bill at the 60% rate — the rate applicable to strangers.

Cohabitation (Concubinage): Maximum Freedom, Minimum Protection

Definition and Daily Life

Cohabitation is defined in Art. 515-8 of the Civil Code as a union of fact, characterised by a shared life of stable and continuous character, between two persons of different or the same sex, living as a couple. No formality is required to enter into — or exit from — cohabitation. Cohabiting partners owe each other nothing by law: no obligation to contribute to household expenses (a duty imposed on both spouses by Art. 214 C. civ. and on PACS partners by Art. 515-4). Each cohabitant answers only for debts they personally contracted. The joint and several liability for household debts under Art. 220 C. civ. does not extend to cohabitants.

ℹ️
Key Distinction — Household Debt Solidarity

Married spouses and PACS partners are jointly and severally liable for household debts contracted by either of them. Cohabitants are not. This cuts both ways: the cohabitant non-debtor is protected from their partner's creditors, but neither can compel the other to contribute to shared household costs without a specific written agreement.

Housing Rights

The Art. 215(3) protection of the family home does not apply to cohabitants. A cohabitant who is the sole owner of the shared home can sell it, mortgage it, or rent it out without the other partner's agreement. A cohabitant whose name is not on the lease has no automatic right to remain if the lease-holding partner gives notice to quit. Where only one partner holds the lease and that partner dies or abandons the home, the lease transfers to the surviving cohabitant — but only if they can prove they have been living together for at least one year at the relevant date (Loi 89-462, Art. 14 and 15). Where the couple has purchased jointly, ownership is held in indivision in proportion to contributions in the deed. A large discrepancy between stated ownership and actual financial contribution risks requalification as an indirect gift by the tax authority (Cass. com. 7-7-2009 n° 08-18.365).

Inheritance: The Fundamental Void

Cohabitants do not inherit from each other under intestate succession. Even if the deceased had no other heirs, the estate goes to the State. The only way a cohabitant can inherit is through a will — taxed at the 60% rate after a negligible allowance of €1,594 (CGI Art. 777, tableau III and Art. 788, IV). Gifts between cohabitants are also subject to the 60% rate after the same minimal allowance.

Critical Risk for Cohabiting Couples

A cohabitant who dies without a will leaves their surviving partner with nothing — no right to the home, no share of assets, no pension rights. Even with a will, the surviving partner faces a 60% inheritance tax rate. Life insurance with the partner named as beneficiary is the single most effective planning tool available to cohabitants, as life insurance proceeds fall outside the succession estate and are transmitted free of inheritance tax up to applicable thresholds.

When Cohabitation Ends: Separation

Either partner can end cohabitation at any time, for any reason, with no legal formality. There is no prestation compensatoire, no duty of financial support, and no right to compensation for economic imbalance. Damages may be awarded only where the breakup was caused by proven fault — extreme brutality, incitement to give up employment. The mere end of a long relationship, even after decades, gives rise to no claim (Cass. 1ère civ. 7-4-1998 n° 96-10.581). There is no attribution préférentielle available to cohabitants on separation unless expressly provided for in a co-ownership agreement (Cass. 1ère civ. 26-9-2012 n° 11-12.838).

The PACS: A Civil Contract with Growing Legal Substance

The PACS (pacte civil de solidarité), governed by Art. 515-1 to 515-7 C. civ., is a contract entered into by two adults to organise their shared life. Registered at the civil registry of the couple's common residence municipality (or before a notary), it creates mutual material assistance obligations and household debt solidarity (Art. 515-4 C. civ.) — functionally equivalent to Art. 214 and 220 C. civ. for spouses. The default patrimonial regime since 2006 is separation of property; partners may contractually opt for indivision. See our dedicated PACS guide for the full treatment.

Housing Rights

PACS partners who jointly request co-tenancy acquire joint tenancy rights equivalent to those of spouses under Art. 1751 C. civ. Unlike married spouses, PACS partners do not benefit from the Art. 215(3) family home protection — a PACS partner who owns the shared residence can in principle sell or mortgage it without the other's consent.

Planning Point — PACS and the Family Home

Because Art. 215(3) does not protect the PACS couple's home, partners who own their shared residence as sole owner should consider a contractual arrangement — a usufruct, a clause in the PACS convention, or a testamentary bequest — to secure the other's right of occupation. Life insurance designated in favour of the surviving partner provides additional liquidity to fund any tax charge.

Inheritance and Tax

The PACS confers no automatic inheritance rights. A PACS partner must be named in a will to inherit. With a will, surviving PACS partners benefit from the same total exemption from inheritance tax as married spouses (CGI Art. 796-0 bis). For gifts, PACS partners benefit from the same €80,724 tax-free allowance as spouses, renewable every fifteen years — making the PACS fiscally equivalent to marriage for estate planning, so long as the will is in place.

Marriage: The Fullest Legal Framework

Marriage activates the entire statutory architecture of the statut impératif de base — the choice of matrimonial regime, the protection of the family home, and the full succession rights of the surviving spouse. Three aspects stand out for comparison:

Family home protection: Under Art. 215(3), neither spouse can sell, encumber, or otherwise dispose of the shared residence without the other's written consent, regardless of who owns it. This protection is d'ordre public and cannot be contracted away. It does not apply to PACS partners or cohabitants.

Automatic succession rights: A surviving spouse is a legal heir with substantial rights even in competition with children — at minimum, the usufruct of the entire estate or full ownership of one quarter (Art. 757 C. civ.). The surviving spouse also enjoys a one-year right of free occupation of the family home as a direct effect of marriage (Art. 763 C. civ.). Married surviving spouses are fully exempt from French inheritance tax with no cap and no condition of having been named in a will.

Income tax: Married spouses and PACS partners equally benefit from joint filing and the quotient familial from the year the PACS is registered or from the year of marriage. Cohabitants file separately.

The Three Statuses at a Glance

AreaMarriagePACSCohabitation
Household expense obligationYes — Art. 214 C. civ.Yes — mutual material assistance, Art. 515-4 C. civ.No — each partner is independent
Joint liability for household debtsYes — Art. 220 C. civ.Yes — Art. 220 C. civ. applies by referenceNo — each answers for their own debts only
Family home protectionFull — Art. 215(3): no unilateral disposalNone — Art. 215(3) does not apply to PACSNone
Default asset regimeCommunauté réduite aux acquêts (if no contract)Separation of property (since 2006 reform)Full separation — each owns what they acquire
Automatic inheritance rightsYes — surviving spouse is a legal heir with minimum guaranteed shareNo — PACS partner must be named in a willNo — no rights at all without a will
Inheritance tax on survivor's share0% — full exemption0% — full exemption if named in will (since 2007)60% after €1,594 allowance — stranger rate
Gift tax allowance€80,724 per 15 years€80,724 per 15 years€1,594 only — 60% rate
Income tax filingJoint return, quotient familialJoint return, quotient familial from year of PACSSeparate returns
IFI (wealth tax)Joint declaration as one fiscal householdJoint declaration as one fiscal householdConcubins notoires: joint declaration in principle
Survivor's right to family home1-year free occupation — Art. 763 C. civ. (direct effect of marriage)None — must be provided by will or contractNone — must be provided by will or contract
Ending the relationshipDivorce — judicial process; prestation compensatoire possibleUnilateral declaration — no court, no cause required; no automatic financial compensationNo formality; no compensation unless fault proven

IFI: The Cohabitation Trap

France's wealth tax on real estate assets (IFI) treats married spouses and PACS partners as a single fiscal household, meaning all their real estate is aggregated for the IFI base. Cohabiting partners who are concubins notoires — a publicly acknowledged, stable couple — are in principle also subject to joint IFI assessment. This means a couple who chooses cohabitation to avoid the joint succession consequences of PACS or marriage may still face consolidated IFI treatment — without any of the corresponding inheritance tax advantages.

Planning for Cohabitants and PACS Partners

1
Draft a will — for both PACS partners and cohabitants
Neither status confers automatic inheritance rights. Without a will, the surviving partner inherits nothing. The will should be consistent with the réserve héréditaire (mandatory share of children), but within the quotité disponible the partner can be provided for. A PACS partner's share, once named in a will, is inherited free of French inheritance tax.
2
Use life insurance (assurance-vie) as the primary transmission tool
Life insurance proceeds are transmitted outside the estate and fall outside the inheritance tax regime up to specific thresholds. For cohabiting partners — who cannot benefit from the inheritance tax exemption even under a will — assurance-vie is the most tax-efficient mechanism to transmit capital to the survivor regardless of marital status.
3
Document property contributions precisely
For both PACS partners and cohabitants, the absence of a matrimonial regime means each asset is owned by whoever acquired it. Joint purchases should clearly record each partner's financial contribution in the deed of purchase. Discrepancies between stated ownership shares and actual contributions create risk — the over-contributing partner may be limited to a loan repayment claim, and large disparities may be requalified as taxable indirect gifts (Cass. com. 7-7-2009 n° 08-18.365).
4
For cohabitants buying property together: consider a SCI
Purchasing through a société civile immobilière (SCI) gives the couple more flexibility at separation and at death than straight co-ownership in indivision. The articles of the SCI can include an approval clause (clause d'agrément) allowing the surviving partner to block the entry of the deceased's heirs as shareholders, and cross-dismemberment of shares enabling the survivor to retain control. These tools do not eliminate the inheritance tax cost but give the survivor time and leverage.

Specific Issues for International Couples and Expats

For couples with cross-border elements, a PACS registered in France is treated as equivalent to marriage for all French fiscal purposes, including the inheritance tax exemption — but only where French tax jurisdiction applies. A couple who entered into a civil union or registered partnership abroad — a British civil partnership or a German Lebenspartnerschaft — is generally recognised by French tax authorities as equivalent to a PACS for French fiscal purposes, subject to specific administrative confirmation in individual cases.

Cohabitation, as a situation of fact, is recognised across jurisdictions without formality — but the patrimonial consequences depend entirely on which country's law governs the couple's assets. An international cohabiting couple with real estate in France will find their French assets governed by French law — meaning the 60% inheritance tax rate, no automatic succession rights, and no family home protection — regardless of more favourable rules that might apply in their country of origin.

Key Points: What Every Couple Living in France Needs to Know
Cohabiting partners are treated as legal strangers in France — no automatic succession rights, no household debt solidarity, no family home protection, and a 60% inheritance tax rate after only €1,594 allowance (CGI Art. 777 and 788, IV).
PACS partners have the same income tax advantages as married spouses (joint filing, quotient familial) and the same inheritance tax exemption — but only if a will is in place; without a will, the PACS partner inherits nothing (CGI Art. 796-0 bis).
Married spouses have automatic inheritance rights (Art. 757 C. civ.), the family home protection under Art. 215(3), a one-year right of occupation after death (Art. 763 C. civ.), and full inheritance tax exemption with no conditions.
The 60% inheritance tax rate for cohabitants cannot be avoided by will — it is the applicable rate regardless. Life insurance (assurance-vie) is the only effective way to transmit capital to a cohabiting partner at favourable tax cost.
PACS partners do not benefit from the Art. 215(3) family home protection — a PACS partner who owns the home outright can in principle sell it without the other's consent. This is one of the most significant gaps between PACS and marriage.
Joint IFI assessment applies to married spouses, PACS partners, and concubins notoires alike — cohabitation status does not allow splitting the real estate wealth tax base (CGI Art. 964).
For couples buying property together outside marriage, documenting financial contributions precisely in the deed of purchase is essential. Discrepancies between stated ownership and actual contributions risk requalification as taxable indirect gifts.
International couples should verify how their union status — whether registered abroad — is recognised for French tax purposes before acquiring assets in France.
Need Advice on Your Couple Status in France?

Whether you are planning a PACS, considering marriage, or simply want to understand the patrimonial implications of your current situation, our guides and resources cover every dimension of French family and wealth law for international couples.

Book a Consultation

This article is provided for general information and educational purposes only. It does not constitute legal advice. French family law and tax law are technical and fact-specific. The applicable rules depend on each couple's individual circumstances, residence, nationality, and the location of their assets. Always seek advice from a qualified French notary or lawyer.