The accredited tax representative: who must appoint one at resale, what they do, what they cost
A non-resident who resells a property in France above 150,000 euros must, if they live outside the European Economic Area, appoint an accredited tax representative who computes and guarantees the capital gains tax. This guide says who is concerned, who is exempt, what the representative costs and when to choose them.
By Jean Mascla, founder of Home SelectUpdated · 6 min read
What exactly is a tax representative?
A tax representative is neither a tax adviser nor a lawyer: they are the designated guarantor answering for your French taxes to the administration, with their own assets as guarantee. A notary will not complete the deed of a seller subject to the duty without one: it is a condition of the sale, not a comfort. Outside a sale, the same professional can carry your French filings (rental income, furnished letting) and be your tax correspondence address. The table below sets apart what they do, and do not do.
What the tax representative does, and does not do
Task
The representative
Another professional
Guaranteeing the sale’s tax to the administration
Yes, that is their purpose
No
Filing the capital gains return with the notary
Yes, within the deadlines
The notary drafts, does not guarantee
Choosing the best holding structure
No
Notary or specialised advice
Optimising your country of residence’s tax
No
Tax adviser in your country of residence
How does the appointment unfold, step by step?
The appointment is prepared BEFORE signing the deed: a representative designated at the last minute delays the sale. The professional first checks your situation (country of residence, applicable treaty, possible waiver), accepts the file, then instructs the notary; at signing, they guarantee the tax and file the return within the legal deadlines. Then comes settlement: deposits paid at signing, reconciliation on the actual gain.
Framing: country of residence, treaty, possible waiver, sale calendar.
Building the file: identity, title deed, tax position, capital gains elements.
Introduction to the accredited professional; they accept the file and set their fee.
Signing the deed: the representative guarantees the tax, the return goes out on time.
Reconciliation: final settlement on the actual gain, certificates, archiving.
Who is subject to the representation requirement?
The duty in principle covers sellers residing outside the European Economic Area (the European Union plus Norway, Iceland and Liechtenstein). Tax treaties may provide waivers, and the administration publishes the list of concerned states and territories: the point is checked country by country, at framing time. Outside a sale, representation is not mandatory, but it simplifies a non-resident landlord’s life: French filings carried, correspondence tracked, withholdings kept under control.
How much does a tax representative cost, and who pays them?
The representative’s fee is unregulated: negotiated before signing, as a percentage of the sale price or a flat fee, and separate from the notary’s emoluments and from the tax itself. The table below separates the three flows of a sale with representation.
The three flows of a sale with tax representation
Flow
Base
Recipient
Representative’s fee
Unregulated: flat fee or percentage of the price
The accredited representative
Notary’s emoluments
Set by decree
The notary
Tax and levies
Taxable gain, withheld at signing
The tax administration
Within what deadlines does the representative act?
Two clocks matter. Yours: the representative must be in place BEFORE the deed is signed, ideally from the preliminary contract, failing which the sale slips. Theirs: the capital gains return is filed within the month following signing, and settlement follows its administrative course.
Deauville, Normandie
Tax representation and your country’s treaty: how do they fit together?
The tax treaty between France and your country of residence can change the picture: withholding or declaratory taxation, waiver of the representative, tax credits. It is precisely why the representative is checked country by country, and why our country guides exist: each profile details what changes for the sale and the income, treaty by treaty.
What should you check before appointing a representative?
Appointment checklist
Checkpoint
What it should be
Accreditation
The professional appears on the administration’s published list
Accepted scope
Your country of residence and type of transaction are covered
Fee
Set in writing before signing, flat fee or percentage
Calendar
Appointment before the deed, return within the month of signing
What do you risk by neglecting tax representation?
Without a representative where one is mandatory, the sale blocks: the notary does not sign, and the buyer waits or walks. With an improvised representative, the risks change hands: late filing, penalties passed on, a fee discovered at signing. And outside a sale, the absence of a tax contact turns every administrative letter into a race against the clock, from another time zone. Early appointment answers all three.
What mistakes should you avoid on tax representation?
The classic mistakes, and their answer
Mistake
Answer
Looking for the representative after the preliminary contract
Check at framing, appoint before the deed
Assuming a waiver without checking the treaty
Your country guide + confirmation from the accredited professional
Confusing tax advice with representation
The guarantor answers for the tax; the adviser advises
Discovering the fee at signing
Amount set in writing when the file is accepted
What Home Select organises for the resale of a property we found
Home Select stands on the buyer’s side and sells no property. But the resale is prepared on the day of the purchase: we check at the briefing whether your country of residence will call for a tax representative, we keep with you the documents that will reduce the gain (invoices for works, acquisition costs), and we introduce, when the time comes, an accredited tax representative used to your country.
The representation itself, the computation, the filings and the guarantee of the tax stay with the accredited professional, under their responsibility; the notaire withholds the tax on the day of the sale.
Frequently asked questions
Am I required to appoint a tax representative?
In principle, yes, if you reside outside the European Economic Area and sell property in France; EEA residents are exempt, and some tax treaties provide further waivers.
What happens if I sell without a representative where one is mandatory?
The sale does not happen: a notary will not sign a deed whose seller lacks a required guarantor, and the buyer waits or walks.
Is the tax representative also my tax adviser?
No, and the confusion is costly: the representative guarantees your tax and deals with the administration, they do not design your strategy. Whether to sell, give or split ownership, or the holding structure, are discussed with the notary and, if needed, specialised advice.
What is a tax representative for if I am not selling?
Outside a sale, representation is not mandatory, but it structures a landlord’s life: your French filings (rental income, furnished letting) carried by a professional, a tracked correspondence address, and control over withholdings.
How is the representative paid?
Their fee is unregulated: flat fee or percentage of the sale price, set in writing before signing. It is separate from the notary’s emoluments and from the tax itself.
Can the notary be my tax representative?
The notary drafts the capital gains return and makes the withholdings, but does not stand guarantor for your tax: that role belongs to an accredited professional on the tax administration’s published list.
My company holds the property: does representation change?
Held through a company, the property follows the seller’s regime: a foreign company selling in France has its own rules, specific filing duties and, depending on the case, adapted representation.
Which documents are needed to open a representation file?
The accredited professional asks for your identity and proof of tax residence, the title deed, the purchase price and works elements for the gain, and the transaction’s position (preliminary contract, notary).
How quickly does a representative accept a file?
The delay depends on the file: a clear position with complete documents settles within days; a border case (treaty, company, multiple residences) needs examination. No deadline is promised: anticipation is the only rule.
Is tax representation needed to buy?
No: the duty touches sales and some income, not acquisition. A non-resident buyer has no representative to appoint; they mainly have financing, account and insurance steps, which our dedicated pages cover. Representation becomes relevant again the day you sell or earn French income: your country guide covers your case.
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