Ending a PACS in France: the dissolution, the shared home and tax
Ending a PACS is simple; dividing a home bought together is less so.
Checked by Radif Partners · Editorial policy
A PACS, France’s civil partnership, ends without a judge and without a lawyer. By mutual agreement, a joint declaration sent to the town hall or notary that registered it is enough, free of charge; if only one partner wants to end it, they have the decision served by a commissaire de justice. Since 2007 the default regime is separate property: each keeps their own assets, and only assets bought together are jointly owned, in the shares written in the purchase deed, half each if nothing is stated. The partner who keeps a jointly owned home buys out the other’s share: for a home worth €240,000 with €150,000 of loan outstanding, the sum to pay is €45,000 for equal shares, €27,000 if the leaving partner owns 30%. The division that follows the end of a PACS benefits from the reduced 1.10 % duty, as after a divorce, here €990. There is no compensatory payment and no survivor’s pension. A PACS registered abroad, at a French consulate, is ended through the same consulate.
Ending a PACS: buying the other partner’s share of the home
Amount to pay the leaving partner
€45,000
| Net value of the home | €90,000 |
| Partition duty after a PACS ends (1.10%) | €990 |
| Net share kept by the partner who stays | €45,000 |
PACS and marriage: what differs on separation
| Ending a PACS | Divorce | |
|---|---|---|
| Judge, lawyer | neither | lawyers compulsory; judge unless mutual consent |
| Cost of the procedure | free jointly; commissaire de justice if one-sided | fees + €49.44 filing if amicable |
| Default property regime | separate, joint ownership for joint purchases | community of acquests |
| Partition duty | 1.10 % | 1.10 % |
| Compensatory payment | no | possible |
| Survivor’s pension | never | possible for the former spouse |
| Child support | yes | yes |
Dividing the jointly owned home
There are three outcomes. Sell, repay the loan and divide the balance according to each share. Allocate the home to one partner, who pays the other and takes over the loan, if the bank agrees to release the partner who leaves. Or remain joint owners for a while, under a written agreement on paying the loan and charges. The calculations are the same as for a soulte after divorce, and funding follows the same logic as buying out your ex.
A partner who paid more than their share of the price or the instalments can claim against the other, proving it with their statements. The PACS agreement, or a written note at the time of purchase, avoids many arguments; failing that, the family court judge settles disputes over the division.
Joint accounts, debts and support between former partners
During the PACS, partners are jointly liable for debts either takes on for everyday living, except manifestly excessive expenses. After dissolution, that joint liability no longer covers new debts; loans signed together remain owed by both until repaid or taken over by one with the lender’s agreement. A joint account is closed or converted by mutual agreement; failing that, either can withdraw from it at the bank. No support is owed between former partners, but a sum paid after the break-up under a decision or agreement can be deductible, service-public.fr notes. Support for children is worked out on the Ministry table exactly as after a divorce.
Tax in the year of the break-up
As after a divorce, each former partner declares their own income for the whole year of dissolution, and the change is reported within 60 days so that withholding tax is recalculated. The page on tax in the year of divorce applies as it stands, with its calculator.