Non-Residents: Find an Accredited Real Estate Representative

First of all, it should be noted that the use of tax representation is compulsory for the payment of taxes on the property value of non-residents. If you are domiciled in a country outside the European Union, and therefore if you are fiscally liable to this state, you are a non-resident. When you sell an immovable located in France, the capital gain is 36.2% taxable, including 17.2% social security contributions, and it is your representative who takes care of the declarations and all the formalities relating to these obligations.

It is possible to appoint either a natural person or a company to represent you. The individual must be of good fiscal character, solvent and capable of offering all the guarantees required. He will be pecuniarily liable to the tax authorities, and will make sure to pay any sums requested later (penalties, surcharges). This can be your buyer, a financial institution (bank, credit) or a company that has been granted permanent approval by the administration. In any case, it is not possible to be represented by a lawyer or notary.


Thus, several solutions are available to you in terms of property tax representation, but using a specialized company remains the best solution. It is no longer necessary to apply for accreditation. This avoids the long waiting times associated with this procedure. Then, these firms have experts capable of efficiently carrying out all the steps to be taken: calculation of the surplus value otherwise very complex, declarations correct in the deadlines, monitoring and availability for possible future checks. They also have the guarantees required to pay taxes and improvements where necessary.