LUXEMBOURG Law and Practice Contributed by: Frédéric Feyten, Alejandro Dominguez Becerra, Gérard Maîtrejean and Pawel Hermeliński, CMS
9. Planning for Non-Traditional Families 9.1 Children In Luxembourg, children born in or out of wedlock have the same rights. With regards to adoption, the law distinguishes between: • full adoption – where the adoptee loses all legal ties with his/her family of origin, with the new filia - tion completely replacing the original filiation; and • simple adoption – where the adoptee retains their filiation with their family of origin while acquiring inheritance rights in their adoptive family. Within their adoptive family, adopted children enjoy the same civil rights as other children, except for the right to the forced heirship in the estate of the ascend - ants of their adoptive parent. In matters of succession, if the adoptee dies without descendants or a surviving spouse, the assets given by the adoptive parent or collected in their estate returns to the adoptive parent or their descendants, on condition that they contribute to the debts and subject to the acquired rights of third parties. The surplus of the adoptee’s assets belongs to their own parents. If during the lifetime of the adoptive parent, and after the death of the adoptee, the children or descendants left by the latter die without leaving any offspring, the adoptive parent succeeds in the assets given by the adoptee, but this right belongs only to the adoptive parent and cannot be transmitted to their heirs, even in a descending line. With regard to nationality, if the adoptive parent is a Luxembourg national, the adopted minor child also obtains Luxembourg nationality. Where the adoptive parent in respect of whom filia - tion is established obtains nationality by naturalisa- tion, option or recovery, the adopted minor child also acquires Luxembourg nationality. If the adoptive parents are of different nationalities but at least one of the two is Luxembourg national, the
adopted child will acquire Luxembourg nationality and may also acquire the nationality of the other parent if the conditions in this respect are fulfilled as Luxem - bourg law accepts dual nationality. 9.2 Same-Sex Marriage Since 2015, Luxembourg recognises same-sex mar - riage and thus creates a situation of equality between heterosexual couples and homosexual couples regarding the rights and duties of couples, the recog - nition of marriages celebrated abroad, the dissolution of a union and the right to inheritance. Luxembourg has also recognised the right to enter into a civil partnership since 2004. Partners (of the same sex or not) enjoy the same social protection as married persons and benefit from the same tax relief as married persons, in particular with regard to registration fees, inheritance duties and direct taxes. However, in terms of succession, unlike marriage, civil partnerships do not automatically confer inheritance rights on the surviving partner. Indeed, the latter will only be able to inherit in the presence of a Will. As well, the inheritance received by the surviving partner will be subject to the same regime as that of married couples regarding the inheritance tax only if the part - nership has been concluded for more than three years at the time of death. Regarding marital relationships, partners have also fewer rights than spouses. For example, it will only be possible to terminate the partnership by mutual agree - ment by a joint declaration of the partners before the civil status officer of the commune having received the partnership declaration, or by a unilateral declaration under condition that the other partner has been previ - ously informed by service issued by a judicial officer. In addition, when the partnership is terminated, mutual material assistance ceases, unless otherwise agreed by the partners or decided by the judge. Exceptionally, an assistance may indeed be granted by the judge but this can always be reviewed in the event of a change in circumstances and will no longer be due if another
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