A German court has said that a same-sex marriage performed in Canada could only be considered a civil partnership in Germany.

The case bears a striking resemblence to a case taken by a lesbian couple in this jurisdiction.

Katherine Zappone and Anne Louise Gilligan, who contracted a same-sex marriage in Canada, claim that the failure of the Revenue Commission to recognise their marriage for tax purposes constitutes a breach of their right to equal treatment under the Constitution.

The Supreme Court has yet to rule on the issue.

The present case was taken to a Berlin administrative court by a German citizen, after local authorities listed him as “single” on his registration card in November.

German law defines marriage as exclusively between men and women. It allows civil partnerships between same-sex couples.

In Ireland, the High Court ruled in 2007 in the case involving Ms Zappone and Ms Gilligan that, under the Irish Constitution, marriage was defined as being exclusively between a man and a woman.

Spain and five other countries in Europe let same-sex couples wed. In the United States, six states and the District of Columbia have legalised gay marriages.

The German court said a same-sex marriage abroad is to be legally considered a civil partnership in Germany.