PACS : What are the advantages and disadvantages ?
You want to get involved with your partner, but you hesitate between marriage and the PACS. This commitment solution for a couple has both advantages and disadvantages. Here’s everything you need to know about PACS.
PACS : what is this ?
The PACS or Civil Solidarity Pact is defined by article 515 of the Civil Code. It is a contract between two adult natural persons of the same sex or of different sex. This solidarity pact is concluded by the district court or before a notary. It is a form of civil union which is more and more widespread in France. The partners can break the PACS contract on simple will (of one and/or the other party).
What are the main advantages of PACS?
The PACS is an interesting option if you want to settle down with your partner without getting married. It brings several advantages:
A reduction in taxes
By being PACS, you sign a joint tax return, which often saves money. You will then have the choice between several options:
The individualized rate: everyone pays according to their income
The personalized rate: the two partners have the same direct debit percentage
The non-personalized rate or neutral rate: each spouse benefits from a rate while keeping the amount of tax confidential from the employer.
The ease of dissolving
Unlike marriage, the PACS can be broken in a much simpler way. If the two partners agree on the fact of breaking the PACS, it will suffice to complete a simple declaration with the Court of Instance or with the notary. But the PACS can also be broken by only one of the two spouses. In this case, the spouse wishing to dissolve it must inform their ex-spouse by a bailiff and submit a copy to the town hall where the signing of the contract took place.
In the private sector, the PACS partner is entitled to days off for specific events: the conclusion of the PACS, the death of the spouse or the birth/adoption of a child. During the pregnancy of the partner, the PACSed person can take advantage of a leave of absence to attend 3 essential medical examinations.
In the civil service, when the civil servant wishes to follow his partner to another region, he benefits from priority in the list of transfers. The PACS partner can also obtain days off for certain events: the conclusion of the PACS, death or serious illness of the partner and birth/adoption of a child.
What are the disadvantages of PACS?
Despite the advantages of the PACS, it can also have disadvantages in relation to marriage.
As with marriage, the PACS has obligations:
A place of residence common to both partners
The obligation of mutual aid
Reciprocal material aid
Solidarity between spouses concerning debts contracted by one for the needs of daily life
Unlike cohabitation, the civil solidarity pact commits and binds you to the partner in a legal and financial way.
The loss of benefits
Joining a PACS can lead to the loss of certain benefits acquired before signing the contract:
The loss of alimony
The loss of the increase in the family quotient (people who lived alone with one or more children)
The loss of the survivor’s pension
The loss of the benefit of a discount during the joint tax return
PACS : who can conclude it?
The civil solidarity pact applies to all single adults. However, there are prohibitions on the conclusion of this pact: between ascendants and descendants (father/daughter for example) and between collaterals up to the 3rd degree (brother/sister, uncle/niece for example).
The PACS therefore brings together several advantages such as taxes in certain cases or the ease of dissolution, but has significant disadvantages which can impact the finances of one or the other, concerning the possible loss of state aid or any debts incurred by one of the two partners.
Do not hesitate to draw up a list of advantages and disadvantages with your partner and discuss them to find the most suitable solution for your couple.