Actualité - The advantages of a PACS for buying property

Article updated on 22/10/2026

Is a PACS advantageous for a couple wishing to buy property? In France the Pacte Civil de Solidarité (civil solidarity pact) is establishing itself as an increasingly popular alternative among couples who want to formalize their union without opting for marriage. In 2024, in a complex real estate context marked by rising interest rates, entering into a PACS in order to buy property offers many advantages. Between legal protection, tax benefits and administrative flexibility, the PACS adapts perfectly to the realities of the real estate market.

Key takeaways

The PACS gives couples who buy property a protective legal framework, with the choice between joint ownership (indivision) and separation of assets, in order to avoid disputes in the event of separation or death.
Partners in a PACS benefit from a joint tax return, which is often advantageous when their incomes are unequal, and the surviving partner is exempt from inheritance tax provided that a will has been drawn up.
The PACS is a more flexible alternative to marriage, with independent management of finances and a simplified separation, which is of particular interest to first-time buyers facing high interest rates.
A customizable PACS agreement makes it possible to define the allocation of contributions, the terms of loan repayment and the provisions in the event of resale or separation, with the idea of supplementing it with a will.

Update of 22 October 2026
Since the law of 7 April 2026, exiting an indivision (joint ownership) has become simpler: joint owners holding at least two-thirds of the rights can initiate the sale of the property before a notary, with the others having three months to object. Judicial partition now also covers the liquidation of interests between PACS partners. For a couple in a PACS who buy in indivision, the PACS agreement and the allocation of shares therefore remain essential for anticipating a separation.
Source: Notaires de France, 15 May 2026.

1. The PACS offers a protective legal framework for buying property

Choice of property regime: indivision or separation of assets

The PACS provides a clear and secure legal framework when buying property. Partners can opt for:

The indivision regime : each partner holds a share of the property, proportional or equal depending on their contributions.
Separation of assets : each partner remains the owner of the property acquired in his or her own name.

Securing your investment in the face of rising rates

This flexibility is valuable in a market where interest rates on home loans average 4% over 20 years in 2024 (*Banque de France)

, making borrowing capacity more restrictive. Thanks to the legal framework of the PACS, couples can effectively organize their joint property and avoid disputes in the event of separation or death.

2. Attractive tax benefits for a couple in a "PACS"

Joint taxation for optimized tax treatment

The tax benefits linked to the PACS are a major asset for couples buying property:

Joint taxation: Partners in a PACS benefit from a joint tax return, which is often advantageous when their incomes are unequal. This optimizes the household's tax burden.

Exemption from inheritance tax

Exemption from inheritance tax: As with married couples, the surviving partner is exempt from inheritance tax, provided that a will has been drawn up. This represents considerable savings, as inheritance tax for unmarried couples or couples not in a PACS can reach up to60% of the value of the property.

Tax opportunities in 2024

With the gradual phase-out of the Pinel scheme by 2025, couples in a PACS must turn to other tax-saving tools, such as the prêt à taux zéro (PTZ, zero-interest loan), which can finance up to 40% of the total amount in certain eligible areas.

3. A less restrictive alternative to marriage

Legal and financial flexibility

For those who wish to avoid the stricter obligations of marriage, the PACS offers legal and financial flexibility. Unlike marriage, the PACS allows:

Independent management of finances.
A simplified separation in the event of a breakup.

A solution for first-time buyers

This flexibility is essential for young couples buying their first home, who account for a large share of buyers in 2024. According to a recent survey, 56% (*INSEE)of first-time buyers report having difficulty obtaining a mortgage, notably because of high interest rates. The PACS makes access to credit easier by allowing pooled resources while maintaining financial independence.

4. A customisable PACS agreement

Tailoring the PACS to the couple's needs

One advantage of the PACS is the ability to draw up an agreement tailored to the couple's specific needs. This includes:

The allocation of contributions to the property purchase.
The terms for repaying a loan.
The provisions applying in the event of resale or separation.

Securing your property investment

In 2023, the value of property in France rose by an average of +1.6% (*notaires de France), despite declines in some regions. In this context, a personalised PACS agreement makes it possible to clarify each partner's responsibilities and avoid disputes if the property market changes.

Conclusion

In 2023, more than 200,000 (*INSEE) couples entered into a PACS in France, confirming the appeal of this form of union. For couples wishing to invest in property, the PACS offers a balanced solution combining legal protection, tax advantages and flexibility.

Advantages of the PACS for property:

Legal protection in the event of separation or death.
Tax advantages, notably exemption from inheritance tax.
Administrative and financial flexibility.

In an uncertain property market in 2024, where prices and interest rates fluctuate, the PACS is a smart strategy for couples who want to optimise their investment while preserving their freedom. Before any purchase, it is crucial to find out about the legal and tax terms and conditions, and to draw up a suitable agreement, accompanied by a will, in order to fully secure your assets.

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