Tax representative for a non-resident: when is it compulsory on a sale?
Selling a property in France from abroad: €150,000 threshold, countries concerned, exemptions, role and cost of the accredited tax representative.
The essentials
- If you sell a property located in France while living outside the European Union, Iceland and Norway, the capital gains tax is paid under the responsibility of an accredited tax representative.
- You are exempt if the price is €150,000 or less per seller, if the capital gain is fully exempt due to the length of ownership, or if you are selling your former main residence that qualifies for exemption.
- The representative remains liable for the tax after the sale, their fees are not regulated, and neither a notary, a lawyer nor a chartered accountant can take on this role.
What is a tax representative for on a sale?
When a non-resident sells a property located in France, the capital gain bears a specific 19% levy (article 244 bis A of the CGI), to which social contributions are added. This tax is paid when the deed is registered, on the sale price, through the notary.
For sellers based outside the European Union and the European Economic Area, the administration requires a guarantor established in France: the accredited tax representative. They check the calculation of the capital gain, sign return no. 2048-IMM-SD and undertake to pay the tax in your place.
Their commitment does not end with the signature. In the event of a later audit, the administration can claim from them, as from you, all the sums due: levy, social contributions, reassessments, penalty and late-payment interest. You remain the legal taxpayer.
Who must appoint a tax representative?
The rule depends on the State where you are resident, not on your nationality. Sellers resident in a Member State of the European Union, in Iceland or in Norway are exempt, because these States have concluded with France an administrative assistance agreement and a recovery assistance agreement. They pay the levy under their own responsibility.
All other sellers must appoint one, unless automatically exempt. Liechtenstein, although a member of the European Economic Area, is not bound to France by a recovery assistance agreement. The overseas territories associated with the Union, such as New Caledonia, French Polynesia or Saint-Barthélemy, are also still subject to the obligation.
If you sell through a société civile immobilière subject to income tax, the obligation is assessed partner by partner, according to each one’s State of residence.
| Seller’s country of residence | Tax representative (unless automatically exempt) |
|---|---|
| European Union Member State | No |
| Iceland, Norway | No |
| Liechtenstein | Yes |
| Suisse, Royaume-Uni | Yes |
| United States, Canada, United Arab Emirates, Asia, Africa, Latin America | Yes |
| New Caledonia, French Polynesia, Saint-Pierre-et-Miquelon, Wallis-et-Futuna, Saint-Barthélemy | Yes |
Quelles dispenses s’appliquent automatiquement ?
The administration grants exemptions without a prior request. The notary checks for themselves whether one of the criteria is met and states it in the deed. An exemption from a representative never amounts to a tax exemption: if a capital gain is taxable, you still declare and pay it.
- Price of €150,000 or less. The threshold is assessed per seller, on the price stated in the deed, agency commission included. A married couple, or a couple in a Pacs subject to joint taxation, counts as a single seller. In joint ownership, each co-owner looks at their share of the price.
- Furniture sold with the property: its share of the price is excluded from the threshold calculation if its existence and value are substantiated by an invoice or inventory.
- Capital gain fully exempt thanks to the length of ownership, whatever the price. The income tax exemption is acquired after 22 years, that from social contributions after 30 years: you need both.
- Sale of your former main residence in France, when it meets the conditions for the exemption provided for in 1 of I of article 244 bis A of the CGI.
- For shares in a property-rich company, the €150,000 threshold is measured on your share of the value of the buildings held by the company, not on the price of the shares sold.
Who can be your tax representative?
A seller domiciled outside the European Union and the European Economic Area can only be represented by the buyer, if the buyer is tax resident in France, by a bank or credit institution operating in France, or by a person accredited by the tax authorities, for a given sale or on a permanent basis. The list of permanently accredited representatives is published in the BOFiP. Its latest version, dated 22 January 2025, predates the decree of 6 June 2025. Accreditations issued before 9 June 2025 were extended by twelve months, then lapsed automatically. Ask the provider for proof of an accreditation issued under the current rules.
Notaries, lawyers and chartered accountants cannot carry out this role, because it is incompatible with their regulated profession. Your notary prepares the sale, but will not be your tax representative.
The accreditation conditions were set out in decree no. 2025-502 of 6 June 2025, published in the Journal officiel of 8 June 2025. The representative must provide a joint and several guarantee from a credit institution, a mutual guarantee company, a collective guarantee body or an insurer, located in France or in another State of the European Union or the European Economic Area. For a one-off accreditation, this guarantee covers 0.5% of the sale price. The representative must also hold a bank account dedicated to this activity and sign a deed undertaking to pay the tax due. The application for one-off accreditation is filed with the public finance department of the representative's tax domicile or registered office.
How much does a tax representative cost?
No fee scale is set by law or by the administration: fees are free and are negotiated with each provider. We found no official source publishing a price range; the ranges in circulation come from providers’ websites and are not reproduced here.
To compare quotes, look at what is included, not just the amount. The representative bears a financial liability that lasts after the sale, which weighs on their price.
- Calculation method: percentage of the sale price, flat fee, minimum billing.
- Scope: checking the capital gain calculation, drafting and signing return no. 2048-IMM-SD, follow-up in the event of an audit.
- Status: permanent approval published in the BOFiP, or accreditation to be obtained for your sale, which takes time.
- Documents requested: title deed, renovation invoices, proof of residence and social affiliation.
How does a sale with a tax representative work?
Contact a representative as soon as the sale mandate is signed, so that accreditation is in place before the deed. Without a capital gain return naming an accredited representative, the land registry (service de la publicité foncière) refuses the formality: the sale cannot be registered. The notary then withholds the tax from the sale price and pays it on registration.
Worked example. Assumptions: a married couple resident in Geneva and affiliated to Swiss health insurance, who left France in 2012, sell an unfurnished rental apartment in Lyon. Bought on 15 March 2014 for €210,000, sold on 20 May 2026 for €340,000. No invoices: flat rates of 7.5% for purchase costs and 15% for renovation works, possible after more than five years of ownership. The departure dates from more than ten years ago and the property was let: the non-resident exemption capped at €150,000 does not apply.
- Increased purchase price: 210,000 × (1 + 7.5% + 15%) = €257,250.
- Plus-value brute : 340 000 − 257 250 = 82 750 €.
- Duration: 12 full years, i.e. 7 years beyond the fifth.
- Income tax: allowance 7 × 6% = 42%, base 82,750 × 58% = €47,995, tax 47,995 × 19% = about €9,119.
- Social contributions: allowance 7 × 1.65% = 11.55%, base about €73,192, solidarity levy only (Swiss affiliation) 73,192 × 7.5% = about €5,489.
- Total withheld from the price: about €14,608. The tax on high capital gains does not apply, as the taxable capital gain stays below €50,000.
- Tax representative: compulsory, because Switzerland is outside the Union and the European Economic Area, the price exceeds €150,000 and the capital gain is not exempt.
Frequently asked questions
I live in the United Kingdom: do I have to appoint a tax representative?
Yes, unless automatically exempt. The United Kingdom is no longer part of the European Union and is not a member of the European Economic Area: only sellers resident in the Union, Iceland or Norway are exempt. On the other hand, if you are affiliated to British social security and meet the nationality or legal residence conditions, you only pay the 7.5% solidarity levy on the capital gain.
Is the €150,000 threshold assessed for the couple or for each person?
For a married couple, whatever the matrimonial regime, or for Pacs partners subject to joint taxation, the threshold is assessed on the whole price: the couple counts as a single seller. In joint ownership between people who do not form a household, each co-owner looks at their share of the price. In the case of split ownership, the threshold is assessed separately for the usufructuary and the bare owner.
Can my notary be my tax representative?
No. Tax representation is incompatible with the profession of notary, as with those of lawyer and chartered accountant. The notary calculates and withholds the tax as part of the sale, but the capital gain return must be signed by a separate representative: the buyer resident in France, a bank operating in France or a person accredited by the administration. Plan this choice from the moment the property is put on sale.
Can the buyer play this role?
Yes, if they are tax resident in France. They then undertake to pay the tax on your capital gain and are answerable, with you, for any reassessments after an audit. This financial liability lasts after the sale, which explains why a buyer may refuse it. If you choose this solution, have it validated by the notary and plan for it before the preliminary agreement, so as not to delay the signing of the deed.
What happens without a tax representative?
If appointment is compulsory and no return names an accredited representative, the land registry refuses to carry out the formality. The sale therefore cannot go through. Failures relating to the levy also lead to a tax penalty proportional to the duties evaded (article 1761 of the CGI) and late-payment interest, for which the accredited representative is liable when one has been appointed.
Does an exemption from a representative mean I pay no tax?
No. The exemption only removes the obligation to go through a guarantor. If your capital gain is taxable, for example for a property sold for €140,000 with a gain, you declare it on no. 2048-IMM-SD and the notary pays the tax on registration. Only three cases exempt you from filing: exempt former main residence, capital gain exempt due to the length of ownership, price of €15,000 or less.
Sources
- BOFiP, BOI-RFPI-PVINR-30-20 of 22 January 2025, appointment of an accredited representative
- BOFiP, BOI-RFPI-PVINR-30-10, collection procedures and penalties
- BOFiP, BOI-RFPI-PVINR-30-30, reporting obligations (2048-IMM-SD, filing exemptions)
- impots.gouv.fr, “Je vends un bien immobilier : comment et à quel taux suis-je imposé ?” (updated on 27 January 2026)
- BOFiP, BOI-RFPI-PVINR-20-20, 19% rate and social contributions of non-residents (EU, EEA, Switzerland and United Kingdom exemption)
- BOFiP, BOI-RFPI-PVINR-10-20, non-resident exemptions (€150,000, ten-year period)
- BOFiP, BOI-RFPI-PVI-20-20, allowances for length of ownership
- BOFiP, BOI-RFPI-PVI-20-10-20-20, flat rates of 7.5% and 15%
- BOFiP, BOI-RFPI-TPVIE-20, €50,000 threshold of the tax on high capital gains
- Légifrance, decree no. 2025-502 of 6 June 2025 on the accreditation of tax representatives (JO no. 133 of 8 June 2025: guarantee, dedicated account, deed of undertaking, lapse of former accreditations)
- Légifrance, order of 6 June 2025 implementing article 171 quater bis of Annex II to the CGI (department that receives the accreditation application)
To go further on taxation: Income tax for a non-resident, Social contributions for a non-resident, IFI for a non-resident.
The information on this page is general and does not replace tax, legal or financial advice suited to your situation.
Investing from abroad has never been so simple
ImmoPourExpat supports expats and non-residents from A to Z who want to invest in property in France: financing, property search, renovation works, taxation and remote management.
TrustpilotTrustScore 4,8 | 276 reviewsSubscribe to our newsletter, the latest in property investment for expats and non-residents
By subscribing, you accept our privacy policy
Which banks lend to non-residents?
Get our bank ranking for expats and non-residents, updated for 2026, and find out which banks to submit your application to.
Thank you! Your ranking is ready.
Download the PDF ↓