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Succession, taxes, adoption, break-up… PACS or marriage , which is more advantageous?
FOR TAXES: EQUALITY.
From a tax point of view, marriage and PACS are egalitarian. The declarations will be made at the same time, with the same constraints and privileges. There will be a joint declaration from the PACS, as there will be a joint declaration from the signing of the marriage.
IF BREAK: BENEFIT TO THE PACS.
It is much easier to break a PACS than a marriage. Indeed, the breach of the marriage contract generally involves seizing a family court judge. Even if the procedure for divorces by mutual consent has been greatly simplified since 2017.
The rupture of the PACS only requires a declaration to the registry of the place of a signature, jointly. Separately, it will have to be reported to a bailiff.
ESTATE: WEDDING BENEFIT.
In marriage, the spouse is the legal heir. In the Pacs, there must be a will in its favor. In this case, the inheriting spouse will not have to pay any inheritance tax. In the absence of a will, the spouse is in no way considered an heir.
FRENCH NATIONALITY: ADVANTAGE AT MARRIAGE.
Pacs, like marriage, is a means of obtaining a residence permit, or even nationality.
The spouse within the marriage is legitimate for an application for a residence permit and nationality. Indeed, justifying four years of stable common life makes you legitimate to claim French nationality.
Within the PACS, the legislation is not precise, insofar as it depends on the assessment of the prefecture where the PACS was signed. The couple will have to prove a stable life together, lasting from one to three years.
TO ADOPT: MARRIAGE ADVANTAGE
Within the PACS, only one of the two spouses can adopt a child; only one of the partners will be considered in the eyes of the law as the legal parent. Within the framework of the marriage, the two spouses will be considered as the legal parents.
DAMY law firm , Nice, PACS or marriage? 2022 Update
