€150,000
Transaction value above which non-EU/EEA sellers must appoint an accredited tax representative before the sale is notarised
Joint liability
Status of the tax representative — jointly and severally liable for the capital gains tax with the seller. Without a valid mandate, the notaire cannot complete the sale.
EU/EEA
Residents fully exempt from the mandatory tax representative requirement, regardless of sale price — based on EU mutual assistance mechanisms for tax collection
0.3–1%
Typical cost of a tax representative mandate as a percentage of the sale price, subject to minimum fees. Deductible as a selling cost in the capital gains calculation.

What Is a Représentant Fiscal Accrédité?

A représentant fiscal accrédité is a French-based entity — typically a bank, an accredited accounting firm, or a specialist tax representative firm — that the French tax authority designates as jointly and severally liable for the French taxes owed by a non-resident taxpayer. For non-EU/EEA non-resident landlords selling a French property above €150,000, this appointment is not optional — it is legally required before the sale can be notarised (CGI Art. 244 bis A).

The tax representative's role is to: receive the capital gains tax assessment on behalf of the non-resident seller; verify the calculation; retain and remit the tax to the DGFiP; and certify to the notaire that the tax obligation has been satisfied before the sale proceeds are released to the seller. Without a valid tax representative mandate, the notaire cannot complete the sale.

Who Must Appoint a Tax Representative?

Mandatory — Non-EU/EEA Sellers Above €150,000
Non-residents whose country of residence is outside the EU/EEA must appoint an accredited tax representative for any property sale where the price exceeds €150,000. This applies to UK residents post-Brexit, US residents, Canadian residents, Australian residents, and all other non-EU/EEA residents.
  • Transaction price exceeds €150,000
  • Seller is not an EU/EEA resident
  • Appointment must be made before notarisation
  • Representative is jointly liable for capital gains tax
Exempt — EU/EEA Residents
Residents of EU and EEA member states (including Iceland, Liechtenstein, Norway) are exempt from the mandatory tax representative requirement, even for high-value property sales. The exemption is based on EU mutual assistance mechanisms for tax collection across member states.
  • EU resident: fully exempt regardless of sale price
  • EEA resident (Iceland, Liechtenstein, Norway): fully exempt
  • Swiss residents: check bilateral agreement
  • Capital gains filed directly with SIPNR — no appointment needed
Below €150,000 — Optional
Non-EU/EEA sellers whose transaction price does not exceed €150,000 are not required to appoint a tax representative. They may still choose to do so for administrative convenience. The threshold is the sale price, not the gain.
  • Threshold is the sale price — not the taxable gain
  • No mandatory appointment below €150,000
  • Optional appointment may simplify administration
  • Non-EU/EEA sellers still owe capital gains tax below this threshold

Who Can Act as Tax Representative?

The tax representative must be an entity accredited by the French tax authority (agréé par l'administration fiscale). The following may serve: French banks and credit institutions (major French banks — BNP Paribas, Société Générale, Crédit Agricole — all maintain specialist divisions for this); accredited accountancy firms and tax advisory firms; and specialist tax representative companies operating in France. The notaire cannot serve as tax representative — this would create a conflict of interest.

Cost and Timing

The typical cost of a tax representative mandate is 0.3% to 1% of the sale price, subject to minimum fees (often €500–€1,000). For a €400,000 sale, the cost would typically be €1,200–€4,000. This fee is deductible as a selling cost in the capital gains calculation, partially offsetting the charge.

The appointment must be made before the final acte de vente is signed. In practice, the tax representative should be identified at the stage of the compromis de vente (sale agreement), well before the closing date — the representative needs time to review the capital gains calculation, request documentation, and prepare the declaration.

ℹ️
Annual Income Tax: Different Rules

The mandatory tax representative requirement applies specifically to capital gains from property sales. For annual BIC income declarations (meublé rental income), non-EU/EEA non-residents generally do not require a permanent tax representative — they file directly with the SIPNR. Some bilateral agreements or very large-scale meublé operations may require a different approach. A French tax adviser can confirm whether any ongoing representative is needed for your specific situation.

The Appointment and Closing Procedure

The 5-Step Tax Representative Appointment Process
1
Identify an Accredited Tax Representative
Your French accountant, tax adviser, or notaire can recommend accredited representatives. Major French banks (BNP Paribas, Société Générale, Crédit Agricole) all provide this service through specialist divisions. Arrange this at the compromis de vente stage — not the week of closing.
2
Sign the Mandate
The seller signs a mandate authorising the representative to act on their behalf. The mandate specifies the property, the estimated sale price, and the fee. The representative becomes jointly and severally liable for the capital gains tax from this point.
3
Representative Reviews Capital Gains Calculation
The representative verifies the gain calculation using: original acquisition price (adjusted for any amortissement recapture if applicable), selling costs, acquisition costs, notaire fees at acquisition, and applicable taper relief for length of ownership.
4
Capital Gains Tax Declaration Filed
The representative prepares and files Form 2048-IMM (or 2048-M for companies) with the DGFiP. Tax is calculated and retained from the sale proceeds at closing.
5
Tax Remitted — Notaire Releases Proceeds
Once the representative has remitted the tax to the DGFiP, they provide a clearance certificate to the notaire, who releases the net proceeds to the seller. The sale is complete.
Tax Representative in France: The Essentials
Non-EU/EEA non-residents selling a French property above €150,000 must appoint an accredited French tax representative (représentant fiscal accrédité) before the sale is notarised (CGI Art. 244 bis A). The threshold is the sale price — not the taxable gain.
EU and EEA residents are fully exempt from the mandatory requirement — they file capital gains declarations directly with the SIPNR. UK residents are subject to the requirement post-Brexit — they are no longer EU/EEA residents for this purpose.
The tax representative is jointly and severally liable for the capital gains tax. Without a valid mandate, the notaire cannot complete the sale. The representative reviews the calculation, files Form 2048-IMM, retains and remits the tax, and provides a clearance certificate.
The cost is typically 0.3%–1% of the sale price, subject to minimum fees, and is deductible as a selling cost in the capital gains calculation. The notaire cannot serve as tax representative — a specialist bank, accountancy firm, or tax representative company must be appointed.
The appointment should be arranged at the compromis de vente stage — not left to the week of closing, when there is insufficient time for the representative to prepare the declaration and verify the calculation.
The mandatory requirement applies to capital gains from property sales only — not to annual BIC income declarations, which non-EU/EEA non-residents file directly with the SIPNR without a permanent tax representative.
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This article is for general information only. It does not constitute legal advice. Always seek qualified French legal advice.