Would Pacs stop 60% usufruit tax?

I plan to buy a house in France where I will live with my partner. 

If I should die first, I would like my partner to continue living in the home for as long as he wants although ownership will pass to my two sons in England. I thought a usufruit would do this but now I learn my partner would pay 60% tax upon my death. Would a Pacs avoid this?

A Pacs (pacte civil de solidarité) is a form of civil partnership agreement. 

It can be between same or different-sex couples and non-French nationals must live in France. 

A Pacs does not create an entitlement for the surviving partner to inherit on the death of the first of you. 

However, it allows the same tax treatment as a married couple and would therefore ensure that any asset passing to the surviving partner would be free from inheritance tax. 

You could become Pacs partners and make a French will giving your partner a life interest (usufruit) entitling him to remain in the house for the rest of his life. 

Your sons will inherit the bare interest (nue-propriété), which is legal title subject only to the life interest. 

If you die first, your partner will be exempt from paying inheritance tax. 

On his death, his life interest ends and your sons own the property outright in equal shares. 

Some additional points: A bequest on death to a Pacs partner must not impinge on the reserved entitlement of any children of the deceased. 

As you have two sons, they are each entitled to 1/3 of your estate. Through a will, you can leave your partner the remaining 1/3 or a life interest in the estate. 

In order to ensure your partner receives the life interest, your will must include a reference to article 917 of the Civil Code. Discuss this with your notaire. 

Pacs couples, like married couples, are assessed jointly for income tax.

Some additional points: A bequest on death to a Pacs partner must not impinge on the reserved entitlement of any children of the deceased. 

As you have two sons, they are each entitled to 1/3 of your estate. Through a will, you can leave your partner the remaining 1/3 or a life interest in the estate. 

In order to ensure your partner receives the life interest, your will must include a reference to article 917 of the Civil Code. Discuss this with your notaire. 

Pacs couples, like married couples, are assessed jointly for income tax.