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In page Civil union:

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The French law providing benefits to same-sex couples also applies to opposite-sex couples who choose this form of partnership over marriage. Known as the "Pacte civil de solidarité" (PACS), it is more easily dissolved than the divorce process applying to marriage. Tax benefits accrue immediately (only from 2007 on[citation needed]), while immigration benefits accrue only after the contract has been in effect for one year. The partners are required to have a common address, making it difficult for foreigners to use this law as a means to a residence permit, and difficult for French citizens to gain the right to live with a foreign partner – especially since the contract does not automatically give immigration rights, as marriage does.[1]