Entering into a civil partnership in France (PACS)

The PACS (civil solidarity pact) is a contract between two adults (man/woman, 2 women or 2 men), to organize life together. It is more flexible and requires fewer commitments than marriage. In particular, it is easier to break a PACS (by simple declaration) than a marriage.
The Pacs gives advantages :
- for taxes (constitution of a common tax household),
- for social cover (the partner who does not benefit from social cover can benefit from the cover of his partner if he is dependent on him),
- for donations and inheritances (costs are reduced - example: no inheritance tax payable in the event of the death of the partner).
The Pacs is free.
To enter a PACS:
- the partners agree to have a common residence.
- both partners must be of legal age in their country of origin and must not already be married or in a civil partnership
- the two partners must not have a direct family link between them ( example: parents / children, grandparents / grandchildren, brother / sister, half-brother / half-sister, uncle or aunt / niece or nephew, step-sister mother or stepfather / stepson or stepdaughter ). It is possible to pacser between first cousins.
The PACS can be concluded between two French, a French and a foreigner or two foreigners.
How to do it?
What happens next?
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