The first couple took advantage of this opportunity just after midnight, as soon as the partnership became available in Latvia, the movement "Dzīvesbiedri" ("Life Partners") said.
"The introduction of partnership law is an important signal that all families in Latvia are protected, valued, and recognized. This is extremely important for people who have remained invisible to the state, not only in practical matters of everyday life but also emotionally. This long-awaited moment will positively change the lives of many people," said Kaspars Zālītis, head of the "Dzīvesbiedri" movement, in a press release.
The first same-sex couple concluded their partnership with a notary on July 1 just after midnight, as soon as the partnership regulation comes into force in Latvia. These are two men who met at the beginning of 2019 and started their cohabitation at the end of the same year, "Dzīvesbiedri" said.
What does the partnership regulation entail?
The changes to the law provide that a partnership can be entered into by two adults who appear in person before a notary and certify that they have a close personal relationship, a common household, and the intention to care for it and to care for and support each other.
A partnership will be registered if the persons are not married, are not close relatives in the direct line, are not brothers, sisters, half-brothers, and half-sisters, and have not registered another partnership.
If the couple's family relationship has been previously recognized by a court (and the application to the court has been submitted by June 30, 2024), the persons may ask the Office for Citizenship and Migration Affairs to include details of this relationship in the Register of Natural Persons, and their relationship will be treated as a partnership registered by a notary.
A partnership is not equivalent to marriage.
A partnership shall be dissolved by the death of a person; by a court declaring one of the persons dead; by the marriage of one or both of the persons; by the declaration of the will of both of the persons to a notary; by a court judgment.
A notary may also dissolve a partnership by the will of both persons in the case where the family relations of the persons have been previously established by a court decision.
The notary shall enter the registration or dissolution of the partnership in the Register of Natural Persons.
Right to know and decide on the treatment of the partner
The medical authorities will be able to inform the partner if his/her loved one has stopped medical treatment and left the medical institution, but is unable to look after him/herself due to his/her state of health or old age.
Partners will have the right to accept or refuse the other partner's treatment in its entirety or a method of treatment if the patient is unable to make his/her own treatment decision due to his/her health or age.
If the patient is unable to express his/her will, the partner will also have the right to consent to his/her involvement in the clinical trial.
Regulation of conflict of interest
The partner of a public official will be subject to the same restrictions on conflicts of interest as currently apply to relatives of public officials.
The person in the partnership will have to be named in the declaration of the public official.
An insolvency administrator will not be able to perform his/her duties if the partner of the administrator has a personal or pecuniary interest in them.
Tax reliefs
The changes mean that, like spouses and close relatives, no personal income tax will be payable on a loan granted by a partner or on supplementary pension capital arising from the individual's own or the partner's contributions to private pension funds.
No tax will be payable on the sale of property inherited from a partner (if it meets the conditions of the law on sole property or property owned for a certain period and listed as a declared residence) or on the sale of agricultural land donated by a partner.
There is also no tax on gifts from a partner.
Expenditure on the partner's training, specialization, education, medical treatment and health insurance premiums will also be deducted from the annual taxable amount.
Tax relief is available for a partner who is not working and is recognized as disabled.
There are also tax breaks for a non-working partner who has a dependent minor child recognized as disabled, or a child under the age of three, or three or more children under the age of 18 or under the age of 24, at least one of whom is under the age of seven, while the child is pursuing general, vocational, higher or special education, or five children under the age of 18 or under the age of 24, while the child is pursuing general, vocational, higher or special education.
Medical and educational expenses paid by a partner can also be included as eligible expenses in the annual income tax return.
Social assistance
Persons subject to social insurance, unemployment insurance, and pension insurance will also be deemed to be persons whose partner performs diplomatic and consular service abroad and who reside in the foreign country as his partner, the partner of the Latvian representative to the Eurojust or of a liaison officer who resides in the foreign country, persons who are in the foreign country as the partner of a soldier on duty, except when the soldier is participating in an international operation, military exercise, maneuver or on a mission.
The partner will also be entitled to receive any amounts of pension calculated for payment which have not been paid until the death of the other partner.
In the event of the death of a pension recipient, the surviving partner who is a recipient of a Latvian old-age, invalidity, retirement or special state pension will, on the basis of his/her request, be granted an allowance of 50% of the pension granted to the deceased partner.