Accredited tax representative: what is its role?
The accredited tax representative
is an intermediary who, in place of his representative, carries out the declarative obligations of the latter. Guarantor of the accuracy of the declarations it establishes, it is the main link between the Tax Administration and its client.
When to use an accredited tax representative?
For non-tax residents HUE, it operates in two areas: the sale of real estate and the sale of shares in predominantly real estate companies. Article 244bis A of the CGI provides that natural or legal persons not domiciled in France for tax purposes are liable for a levy on real estate or assimilated capital gains realized in France. Moreover, the appointment of a tax representative
domiciled in France is necessary in order to be able to register the deed of transfer to the service of the real estate advertising.
The representative is responsible for compliance with the tax obligations relating to operations carried out in France by his client. Within the framework of the latter, it undertakes to fulfill the formalities to which the non-resident is subject, to pay the levy, deducted from the proceeds of the sale, and, where appropriate, any increase in taxation.
The representative shall be assimilated to the person liable for payment. To this end, it is essential to choose a trusted representative such as TEVEA International to represent you at the Tax Administration.
TEVEA International: recognized expertise
For more than 30 years, TEVEA international
has been successfully supporting its clients in fulfilling their international reporting obligations.
Our proactive approach is based on results and quality of service. In order to carry out our mission, we have surrounded ourselves with experts who perfectly master the rules of VAT for international transactions and capital gains. Operational advice and tax representation
for VAT, Real Estate Tax Representation, Refund of foreign VAT: if you are looking for an agent or a tax representative, we can accompany you.
Benefit from an expert support to facilitate the international development of your activities. Entrust your project to TEVEA international.
