Can I enter a civil partnership (PACS) in Luxembourg instead of marrying?
Yes — the "partenariat" is Luxembourg's version of the PACS, but it is not declared at a court: it is done at the commune. Governed by the law of 9 July 2004, it joins two people of different or the same sex who live together as a couple. Both must be adults and legally capable, neither married nor already partnered, with no close family tie, and lawfully resident in the country. You appear together before the registrar of your shared commune of residence; the declaration is forwarded within 3 working days to the Prosecutor General's office for entry in the civil register, and the partnership takes effect from that entry. For tax, partners have since 2018 been able to opt for joint taxation (class 2). The myth: "it is just like marriage" — false: the surviving partner is not a legal heir and receives nothing without a will.
📋 The rules
- Law of 9 July 2004: the partnership joins two people living as a couple, of different or the same sex.
- Conditions: be an adult and legally capable, neither married nor already partnered, with no prohibited family tie, and lawfully resident in Luxembourg.
- Declaration at the commune: both partners appear together before the registrar of their shared place of residence.
- Civil register: the declaration is forwarded within 3 working days to the Prosecutor General; effects run from entry in the civil register.
- Joint taxation: since 2018 partners may opt for tax class 2 if the partnership lasted the whole year.
🔓 Exceptions
- No automatic inheritance: unlike a spouse, the partner is not an heir; a will is needed to pass property to them.
- Foreign partnership: a partnership formed abroad can be entered in the civil register to be recognised in Luxembourg.
- Dissolution: the partnership ends by joint or unilateral declaration, by marriage or by death, the end also being entered in the civil register.
⚠️ Penalties & fines
The real danger of the partnership is to mistake it for marriage. On the inheritance side the surviving partner has no legal claim to the estate: without a will they receive nothing of the other's property, even after years of shared life, and may face the deceased's heirs over the home. As long as the declaration is not entered in the civil register, the partnership is not enforceable against third parties and opens neither tax nor social rights. Partners are, however, jointly liable for debts taken on for everyday needs and the shared home, including towards the other's creditors. Finally, a poorly declared break-up keeps producing effects; and to adopt, establish filiation or protect the survivor, the couple often has to add a will or marriage on top.
📎 Official sources
- Justice.lu · partnership and the civil register (Prosecutor General) →
- Legilux · law of 9 July 2004 on the legal effects of certain partnerships →
- Guichet.lu · declaring a partnership (State portal) →
❓ Frequently asked
Where do you declare a partnership in Luxembourg?
The declaration is made at the commune, before the registrar of the two partners' shared place of residence. It is then forwarded within three working days to the Prosecutor General, who enters it in the civil register, the starting point for the partnership's effects.
Does the partner inherit like a spouse?
No, and this is the heaviest difference from marriage: the surviving partner is not a legal heir. Without a will made in their favour they receive nothing of the other's estate, which is why it is important to organise the transfer by deed.
What tax advantages does the partnership open?
Since the 2018 tax year, partners can request joint taxation in class 2, provided the partnership existed for the whole year and they shared a common home. This can reduce the tax, but it requires an application; it is not automatic.
Do you have to be Luxembourgish to enter a partnership?
No, nationality is not a condition, but both partners must be lawfully resident in Luxembourg to declare their partnership there. A partnership formed abroad can moreover be entered in the civil register so that it is recognised in the country.
How do you end a partnership?
The partnership is dissolved by a joint declaration of both partners or by a unilateral declaration of one of them, and also automatically on marriage or death. The end must be entered in the civil register to be enforceable against third parties.
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