In recent years there has been a "boycott of marriage" in France, where the marriage rate has plummeted by 40% in the last 30 years. At the same time, the number of unmarried people living together is increasing. The "cohabitation agreement" has become popular in France. In addition to the legal framework it provides for cohabitation, the French value the benefits it offers to cohabitants. For example, under this law, the French tax authorities only levy a **** income tax on the two parties after they have signed a cohabitation contract, which greatly reduces the tax bill. Moreover, in the unfortunate event of the death of one of the parties during the cohabitation period, the other party has the right to inherit his or her property, which is not the case in ordinary free cohabitation. In addition, when one person buys social and health insurance, the other automatically becomes a beneficiary, which is an attractive benefit in France, where insurance is expensive.