Opinions differ if it comes to the question of safety.
It’s clear that the urine of someone who is healthy poses no problems. It contains fewer bacteria than saliva.
If you don’t know if your partner is healthy (for instance doesn’t have a sexually transmitted disease or an infection) it’s better not to take any risk. Prevent urine from coming into contact with mucous membranes (mouth, nose, eyes, glans, vagina and anus). That means you should not let anyone pee on your inner lips, glans or anus and you should not drink urine.