Living as a couple is not only the prerogative of the youngest. After the age of 60, and well beyond, many seniors are in this situation and, more and more often, even form a couple again after a divorce or the death of their spouse. The civil solidarity pact (Pacs), like marriage in particular, is one of the ways to formalize this (new) life together. The PACS has the consequences of rights and obligations for the partners and allows, among other things, to choose how to manage their current expenses, or their estate.
The civil solidarity pact (Pacs) represents a way of formalizing a life as a couple as it is possible to do by getting married or living in a free union, a form of couple also called cohabitation.
These different forms of formalizing a life together do not have the same consequences in terms of rights and obligations for spouses.
To conclude a Pacs between two people, of the same sex or of different sex, they must first be adults. But there is no age limit. Even after 60 years, it is possible to get a PACS! Then, the two partners must not already be in a civil partnership or married.
On the other hand, it is possible to join a PACS if you are divorced or widowed, situations which can often arise for people aged 60 and over. In the case of a divorce, a Pacs can be concluded without delay immediately afterwards.
On the other hand, if it is not possible to form a civil partnership with someone in one's direct family (parents, children, grandparents, grandchildren, (half-)brothers, (half-)sisters, uncles, aunts, nephews, mother-in-law, father-in-law, son-in-law or daughter-in-law), this form of union is possible with a cousin or first cousin. The PACS is also intended for people under curatorship or guardianship.
The registration of a PACS can be done with the town hall of its municipality or with a notary, in the presence of the two partners. It is formalized by the signing of an agreement, the Cerfa form n°15725*02 “Joint declaration of a civil solidarity pact (Pacs)”.
This agreement stipulates in particular that the PACS partners undertake to live together, as well as to material aid and reciprocal assistance according to the capacities of each or up to an amount in euros mentioned in the form; that they are jointly and severally liable for the debts contracted by one or the other for the needs of everyday life, except for manifestly excessive expenses; and that on the fiscal level, a common taxation will be established in both names for all of their income.
The partners of a PACS can choose the regime of their property:either the legal regime of separation of patrimony, or the regime of joint ownership of assets which will be acquired together or separately.
If the Pacs represents a means of formalizing life as a couple regardless of the age of the partners, for seniors aged 60 and over in particular, this form of union gives the possibility of securing certain aspects of life together and organize them to protect his property and his partner.
Concerning the management of their budget, the PACS partners agree together on the distribution of the support of their common expenses for their everyday needs. They can also, by mutual agreement, disassociate themselves with regard to expenses considered "manifestly excessive", a purchase of credit or even a loan, for example.
A PACS couple can choose, from a banking point of view, to open a joint or joint account (or undivided account), that is to say an account for which the operations carried out must be approved by the co-holders.
Namely:all the income of a PACS couple is taken into account, in particular for the granting of benefits such as family allowances, housing allowances, the allowance for disabled adults (AAH) and the additional allowance, or the active solidarity income (RSA). On the other hand, people who join a PACS lose their rights to benefits, for example, to the family support allowance (ASF), or to the widowhood allowance.
Unless the PACS agreement provides for a contrary provision agreed between the partners, a PACS couple is subject to the regime of separation of property, that is to say that each retains ownership of the property they held before entering into a PACS. , but also those he acquires during the PACS.
In the same way, each member of a PACS couple remains the owner of their income, such as a retirement pension for example.
But the PACS partners can also choose to opt for the regime of joint ownership of property, which means that all the goods purchased from the conclusion of the PACS belong to each half. Nevertheless, in this situation, certain assets such as those of a personal nature, acquired during the PACS (goodwill, customers, patents of invention, etc.) or with funds which belonged to a single partner before the registration of the Pacs, remain the exclusive property of the partner concerned.
On the other hand, all the property held by one of the partners before the conclusion of the PACS, or received by donation or inheritance during the PACS, also remains their individual property.
In matters of succession, PACSed persons are considered as third parties, i.e. foreign persons. Consequently, a PACS partner must make a will if he wishes to bequeath his property to his spouse after his death. These goods are, in this way, completely exempt from inheritance tax.
Another possibility for PACS couples in terms of inheritance:it is possible for them to make a donation to their spouse to pass on their property during their lifetime.
On the other hand, in order to best protect his PACS partner, it is also possible to mention him as a beneficiary of life insurance.
Namely:on the death of one of the partners of a Pacs, the surviving spouse can receive, depending on the professional situation of the deceased, a death benefit (the payment of a capital) or an annuity if the death follows an accident. work or an occupational disease.
