Article 796-0 bis of the General Tax Code provides for total exemption from inheritance tax for the partner united to the deceased by a civil pact of solidarity (Pacs) or registered partnership.
The exemption is identical to that of the surviving spouse and applies to inheritances arising on or after 22 August 2007.
Unlike the surviving spouse, the common-law partner is not a compulsory heir. They can only inherit by virtue of a will and within the limits of the freely disposable estate.
The unmarried partner must prove that the partnership is registered. The exemption also applies to persons who have entered into a civil partnership abroad, provided that they can prove that the partnership is comparable to a French PACS.
The exemption applies to all assets received by the surviving spouse or civil partner, whatever their nature (real estate, movable property, securities, etc.), including life insurance (judgments of the French Supreme Court, civ 2ème, 9 February 2012 and com., 11 October 2023).
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