Tax representative for selling in France: when?

When is a representative required?

The general rule: the levy under article 244 bis A of the CGI (code général des impôts, the General Tax Code) is paid under the responsibility of a representative whom the taxpayer domiciled outside France must appoint (BOI-RFPI-PVINR-30-20, § 10). In practice, the obligation covers:

• individuals domiciled outside the EU and the EEA, for example in Canada, the United States or Switzerland, where no waiver applies;
• legal entities with their registered office outside the EU or the EEA, for all their sales, whatever the price or the holding period (§ 230 and 240);
• residents of Liechtenstein, although it is a member of the EEA, for lack of an agreement with France on assistance in tax recovery (§ 30);
• people domiciled in New Caledonia, Saint-Pierre-et-Miquelon, French Polynesia, Wallis and Futuna, the French Southern and Antarctic Lands or Saint-Barthélemy, territories associated with but not integrated into the EU (§ 30).

For an SCI (property-holding company) subject to income tax with its registered office in France, the obligation is assessed partner by partner: only partners domiciled outside the EU or the EEA are concerned (§ 50 and 60; see our guide on the SCI (property-holding company)).

When it no longer is

Sellers from the EU and the EEA. To bring French law into line with European law, article 62 of the amending finance act for 2014 removed the obligation for people domiciled in an EU or EEA State bound to France by an administrative assistance agreement and an agreement on assistance in tax recovery (ACTU-2015-00160). In practice: the EU States, Iceland and Norway (BOI-RFPI-PVINR-30-20, § 30).

Automatic waivers, with no prior application; it is the person drawing up the deed who assesses whether the criterion is met (§ 170):

• sale price of €150,000 or less, assessed per seller. In indivision (joint ownership), each co-owner’s share is taken into account; where ownership is split (démembrement, split between usufruct and bare ownership), that of each holder of rights. A married couple, whatever their matrimonial regime, or PACS (civil partnership) partners taxed jointly, are treated as a single seller: the threshold is assessed on the total price (§ 180). This rule is specific to the tax representative: for the surtax on high capital gains, the €50,000 threshold is instead assessed on each spouse’s share (BOI-RFPI-TPVIE-20, § 40). The estate agent’s commission included in the stated price is not deducted; furniture is, if supported by an invoice or inventory (§ 190);
• gain fully exempt from income tax and social security levies through the holding period, whatever the price (§ 220);
• sale of the former main home exempt under article 244 bis A, I, 1 (§ 225).

Who can be a tax representative?

A seller domiciled outside the EU and the EEA can be represented only by (BOI-RFPI-PVINR-30-20, § 120; impots.gouv.fr):

• the buyer of the property, if their tax residence is in France;
• a bank or credit institution operating in France;
• a person accredited by the tax authority, on a one-off basis for a transaction or on a permanent basis.

Certain regulated professions are incompatible with tax representation. The BOFiP cites notaires, lawyers and chartered accountants; the impots.gouv.fr page excludes only notaires and lawyers.

One-off accreditation is requested from a departmental or regional public finance directorate. The two sources differ on which one: impots.gouv.fr refers to the one for the representative’s tax residence or registered office, the BOFiP to the one for the location of the property, with the Île-de-France regional directorate alone being competent for a property located in Paris (§ 140). The two agree on one point: the Direction des impôts des non-résidents (the tax office for non-residents) is not competent for the sale of a property.

The representative’s role and liability

The representative completes the formalities relating to the deed on the seller’s behalf, files the capital gains return and pays the levy (BOI-RFPI-PVINR-30-20, § 260). Without a declaration appointing an accredited representative, the land registration or registration office refuses the formality (§ 160). The surtax on gains over €50,000 is also paid under the representative’s responsibility (BOI-RFPI-TPVIE-20, § 110).

This liability lasts: the seller remains legally liable, but the tax authority can pursue either of them without distinction for the full amount, social security levies and reassessments included (§ 270). The representative answers with their personal assets (§ 280) and is normally released only when the reassessment period expires: for a gain made in year Y, on 31 December Y + 3 (§ 300).

How much does a tax representative cost?

The official sources consulted set neither a fee nor a scale. They do, however, explain what the representative takes on: service-public.gouv.fr indicates that they must be accredited and provide financial guarantees, and they remain committed until the end of the tax authority’s reassessment period. The BOFiP publishes the list of bodies accredited on a permanent basis (§ 150), updated in 2024 (ACTU-2024-00219).

Example: a married couple resident in Canada sells a flat they have owned for 12 years for €180,000. The total price exceeds €150,000 and the gain is not exempt through the holding period: a representative is compulsory. The same couple domiciled in Belgium would be exempt from this requirement. For the tax calculation, see our guide on plus-value immobilière (property capital gains) and the calculateur de plus-value (capital gains calculator).

Which professional to consult

The notaire (notary) draws up the deed, assesses whether an automatic waiver applies and files the capital gains return; they cannot themselves act as tax representative. The agent immobilier (estate agent) can anticipate the question from the moment the property goes on the market, since the stated price, commission included, determines the €150,000 threshold.