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# What are the tax implications of a partnership (PACS)?

The fiscal impact of a life partnership (PACS) varies for tax purposes. Initially, partnered couples retain 'single' tax status (tax class 1 or 1a) on their monthly salaries, not transitioning to the more advantageous 'married' tax class 2.

As a result, there's **no immediate change** in monthly salary taxes upon entering a life partnership. However, by jointly filing taxes, partnered couples can access benefits similar to tax class 2, similar to a married couple.

Benefits of joint tax filing for PACS partners include:

* Qualification for tax class 2, reducing the overall tax rate on their combined income.
* Doubling the maximum deductible amount for specific expenses (e.g., insurances, personal loan interest).
* Potential eligibility for a professional tax allowance termed 'abatement extra-professional' for both partners engaged in professional activities.


[How to determine the most advantageous taxation for a civil partnership (PACS)?](/en/article/how-to-determine-the-most-advantageous-taxation-for-a-civil-partnership-pacs-7lmsw6/)

[How can I be taxed collectively in a case of a partnership (PACS) ?](/en/article/how-can-i-be-taxed-collectively-in-a-case-of-a-partnership-pacs-1ah3h9l/)