
Civil marriage at the commune or a registered partnership (PACS): documents required, step-by-step procedure and what each option changes for taxes, residence and inheritance.
In Luxembourg, only a civil marriage celebrated before the civil registrar has legal value; a religious ceremony may only take place afterwards. Couples who do not wish to marry can conclude a registered partnership (PACS). Both institutions are open to same-sex couples.
The partnership is declared before the civil registrar of the commune of joint residence. Partners must not be married, bound by another partnership or closely related. A partnership concluded abroad can, under conditions, be entered in the Luxembourg civil register. Dissolution is simpler than divorce: a joint or unilateral declaration before the civil registrar.
| Aspect | Marriage | PACS |
|---|---|---|
| Taxation | Joint taxation (class 2) from the year of marriage | Joint taxation possible by assessment if the partnership existed for the whole tax year |
| Inheritance | The surviving spouse is a legal heir | No automatic inheritance rights: a will is essential |
| Shared home | Legal protection of the family home | Protection of the joint home during the partnership |
| Dissolution | Divorce before the court | Declaration before the civil registrar |
| Family reunification | Recognised for residence purposes | Recognised under conditions (registered partnership) |
Allow time to obtain and legalise civil-status documents from your country of origin: this is often the longest step. If a document is impossible to obtain, ask the commune or the Ministry of Justice about alternatives (acte de notoriété). Finally, neither marriage nor PACS automatically confers Luxembourgish nationality: they can, however, ease certain residence conditions.
Without a marriage contract, spouses fall under the statutory regime of community of property limited to acquisitions; a contract before a notary allows you to choose separation of property or universal community. Marriage does not automatically change your name: each spouse keeps their birth name but may use the other's in everyday life. For binational couples, also check the recognition of your union in your country of origin with your embassy.