Navigating French tax rules as a non-resident can be challenging, especially when a property sale or any taxable event creates obligations that may feel unfamiliar. In many situations, French law requires foreign individuals or companies to appoint a qualified professional in France to ensure that capital gains tax and related liabilities are properly assessed and declared.
At French Tax Online, we help non-residents understand and manage these requirements in a clear and efficient manner. Our aim is to keep your compliance process simple and transparent, whether you are preparing to sell a property or seeking clarity on your obligations as a foreign seller. Our team offers practical, straightforward guidance at every stage.
If you need personalised advice or want to confirm whether this requirement applies to your situation, our specialists are ready to assist you.
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VAT Fiscal Representation Services in France
When Is a Tax Representative Required?
A non-resident must appoint a capital gains tax representative (mandataire fiscal) in France when a taxable capital gain arises and the French authorities require a local contact to handle the declaration. This obligation concerns most sales of French real estate by individuals or companies established outside the European Union, especially when the transaction does not qualify for any exemption.
The situations that trigger this requirement depend on several factors, including the seller’s country of residence, the value of the sale and the ownership history of the property. Because these elements vary widely, each case must be reviewed individually. At French Tax Online, we analyse your file and confirm whether the appointment is mandatory, helping you avoid delays at completion.
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VAT Fiscal Representation for UK and EU Businesses
Exemptions from Appointing a Representative
French law provides several situations where non-resident sellers are not required to appoint a representative. Sellers based in the European Union, or in countries that have signed a mutual administrative assistance agreement with France, are exempt from appointing a capital gains tax representative as cooperation between tax authorities is already established.
An exemption also applies when the sale meets specific criteria, such as remaining below the legal threshold or benefiting from full capital gains relief due to long-term ownership. In these situations, no tax or social contributions are due, and a representative becomes unnecessary.
Because exemptions depend on precise conditions, it is essential to verify your eligibility before moving forward. At French Tax Online, we assess your situation quickly and clearly, ensuring that your transaction progresses without administrative complications.
Role and Liability of the Tax Representative
The appointed capital gains tax representative ensures that the capital gain is calculated in accordance with French rules and that the declaration accurately reflects the tax position of the sale. They act as the operational link between the seller, the notary and the tax authorities, ensuring that the file is prepared correctly and that all required information is backed by proper documentation.
By signing the declaration, the professional assumes legal responsibility for the accuracy of the figures submitted. This accountability requires a detailed review of the documents provided and a precise examination of the elements used to calculate the gain.
For non-resident sellers, this oversight delivers reassurance: the transaction proceeds in full compliance with French tax law, and potential issues involving the administration are significantly reduced. Relying on an accredited expert brings clarity and reliability throughout the process.
VAT Fiscal Agent in France: Understand Your Obligations with Confidence
Who Can Act as a Tax Representative?
Only specific professionals or entities hold authorisation to act as capital gains tax representatives on behalf of non-resident sellers in France, and the choice follows strict rules set by the French tax authorities. In most cases, the role goes to an accredited company whose expertise and financial guarantees have been formally approved. These accredited specialists possess strong knowledge of capital gains taxation, collaborate regularly alongside notaries and hold the capacity to assume the legal responsibility linked to the signature of the tax declaration.
In certain situations, the buyer may take on this role, although this option remains rare due to the significant liability involved. Banks and credit institutions operating in France may receive authorisation as well, although this option remains uncommon. Notaries and lawyers cannot assume this function unless they obtain specific accreditation-a status exceptionally rare in practice.
Because the appointed professional guarantees the accuracy of the file and the compliance of the declaration, selecting the right provider is essential. At French Tax Online, we guide you toward an accredited specialist offering both technical expertise and solid accountability, ensuring a smooth and secure process.
How the Appointment Process Works
The appointment process begins once your situation has been assessed. The tax professional examines the property, the details of the sale and all documents required to calculate the capital gain. This step ensures complete and consistent information for the declaration.
If the file receives approval, the seller formally appoints the professional through a written mandate defining the scope of their duties and granting authority to manage the tax formalities. The notary then receives notice so the appointment can be integrated into the preparation of the sale.
The appointed professional reviews the supporting documents in detail and prepares the capital gains calculation in accordance with French tax rules. Coordination takes place alongside the notary throughout the drafting of the deed, ensuring readiness of the declaration for completion.
Once the sale is finalised, all tax obligations have been satisfied, allowing the transaction to move forward smoothly. For non-residents, this structured process delivers clarity and removes much of the administrative complexity common in cross-border transactions.