#99-944Law on Civil Pact of Solidarity
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The law LOI no 99-944 established the legal framework for the civil pact of solidarity (PACS) in France, allowing two adults to formalize their relationship and gain specific legal rights and obligations concerning finances, taxation, and social security. It includes provisions for taxes applicable between partners, rights in social security contexts, and stipulations for the end of partnerships, including through marriage or death. The law redefines various articles in existing codes to incorporate PACS, ensuring partners are recognized similarly to married couples in some legal aspects.
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Key Changes
- Introduced specific tax rates and exemptions for partners in a PACS arrangement.
- Defined the legal status of concubinage and specified conditions under which PACS can be formed.
- Established joint taxation for partners and outlined new social security benefits for PACS partners.
Obligations
What this law requires
Apply inheritance tax rates of 40% on net taxable amounts up to 100,000 F and 50% above that threshold for PACS partners, provided the partnership has existed for at least two years at the time the taxable event occurs
Grant an abatement of 300,000 F (or 375,000 F for transfers after January 1, 2000) on the PACS partner's share of gratuitous transfers, provided the partnership has lasted at least two years
Implement joint taxation of PACS partners starting from the tax year of the third anniversary of PACS registration, with both names listed on tax documents separated by 'or'
Apply personal individual taxation to each PACS partner for revenues in the year the PACS ends, and to the surviving partner for periods after the other partner's death
Prohibit adults under full tutorship from concluding a PACS; allow a tutor authorized by the family council or judge to terminate an existing PACS if a partner becomes placed under tutorship