Publication of two tax directives relating to the recognition of civil partnerships registered in a country foreign to France

Two tax directives relating to civil partnerships registered abroad have been published in the Official Tax Bulletin dated 13th January 2010.

The first directive reminds that the legal effects of foreign partnerships lead, in terms of income tax, to apply to people linked by such a partnership the same rules as to people linked by a PACS partnership. This directive comments these regulations which are going to be applicable as from the 2009 income tax.

The second directive provides that for donation taxes, the scheme applicable to PACS partners also applies to people who have signed a civil partnership abroad and comments these rules.

People who have signed a foreign civil partnership are now subject to a joint tax declaration, more advantageous.

They can also benefit from very advantageous inheritance tax schemes in case of death of a partner.