Tax representative: when is it mandatory to sell property in France from abroad?

A non-resident selling real estate in France must, in principle, appoint a tax representative to pay the capital gains tax on their behalf. Three exemptions exist, according to impots.gouv.fr: the seller is domiciled in the EU, Iceland, or Norway; the sale price is €150,000 or less; or the capital gain is entirely exempt due to the holding period. Without an accredited representative, the deed will not be registered (BOFiP).

This page deals with the sale of real estate by a non-resident individual. It does not cover companies or shares in real estate-focused companies, the choice of a service provider, or the cost of a representative. For these matters, the rules depend on your specific situation; you should verify them before making a decision.

What the representative does

The capital gains tax levied on a non-resident is payable upon registration of the deed, or within one month of the transfer if registration is not completed (BOFiP, BOI-RFPI-PVINR-30-20). The representative handles the formalities of filing the capital gains tax return and paying the tax on behalf of the seller (BOFiP, § 260).

He assumes liability. According to the BOFiP (Official Bulletin of Public Finances), the non-resident remains legally liable. Both the taxpayer and their representative can be prosecuted jointly for all taxes, including social security contributions. The representative is personally liable. They are normally only discharged upon expiry of the statute of limitations: for a capital gain realized in year N, the BOFiP provides the example of a statute of limitations expiring on December 31 of year N+3.

The rule in a table

For the first line, the criterion is described by the seller's address on impots.gouv.fr and the BOFiP (Official Bulletin of Public Finances). The wording of this exemption should be verified with the official source before relying on it: have your case checked.

The €150,000 threshold: how it is measured

The threshold is assessed per transferor and on the transfer price as stipulated in the deed (BOFiP § 180 and § 190). Four clarifications from the BOFiP:

• A married or civil union couple subject to joint taxation is considered as a single transferor; ;
• the threshold is also assessed for each joint owner and each holder of divided rights; ;
• The intermediary's commission is not deducted from the price for this calculation; ;
• In a deed that mixes movable and immovable property, the portion relating to movable property is excluded if its existence and value are justified.

A price of exactly €150,000 does not require a representative, since the rule targets prices less than or equal to the threshold.

The exemption based on the length of detention

The exemption applies only if the capital gain is exempt from both income tax and social security contributions. According to impots.gouv.fr, the allowances for holding period are as follows:

An asset held for 23 years is therefore exempt from income tax, but not from social security contributions: the exemption by duration is not acquired.

Who can be a representative?

According to impots.gouv.fr (FAQ of 27/01/2026), the representative can be:

• the purchaser, if he has his tax domicile in France; ;
• a bank or credit institution operating in France; ;
• a company or organization already permanently accredited by the tax authorities; ;
• any other person fiscally domiciled in France, after accreditation, excluding notaries and lawyers.

The notary who drafts the deed cannot therefore play this role. However, he does pay the tax upon the sale, according to the FAQ of the same date.

Accreditation: who to contact

Accreditation is granted by the tax authorities after review. For temporary accreditation, the application should be submitted to the departmental or regional tax office of the representative's tax residence or registered office. For permanent accreditation, impots.gouv.fr indicates that only the GF-2B office of the DGFiP (French Public Finances Directorate) is competent, and not the Non-Resident Tax Office.

The appointment is included in the declaration filed with the deed (form 2048-IMM-SD, 2048-TAB-SD, or 2048-M-SD). If the declaration does not include the appointment of an accredited representative, the competent authority will refuse to complete the formality (BOFiP § 160). The issue of the representative must therefore be resolved before the deed is registered.

The rates at stake

For a non-resident who does not qualify for any exemption, impots.gouv.fr indicates a levy of 19.% on the capital gain. Social security contributions are 17.2.% for residents of countries outside the EU, EEA, and Switzerland (impots.gouv.fr, 27/01/2026; service-public.gouv.fr, 15/04/2026). Individuals affiliated with a social security scheme in the EEA or Switzerland are subject to separate treatment for CSG and CRDS contributions, which is not detailed on this page.

Tax representative: numerical example (fictitious profile)

Situation. A homeowner residing outside the EU and EEA sells an apartment in France for €320,000. The gross capital gain is €100,000 (hypothetical scenario; no fixed fees or expenses are considered). They are comparing two dates: a sale after 23 years of ownership, or after 31 years.

Issue. Is a tax representative required, and what is still payable?

Strategy. Apply the holding allowances, the rates of 17.2 % and 19 %, then test the three exemptions.

Result.

After 23 years, the base for social security contributions is €63,000 (€100,000 minus 37% of the % tax), or €10,836 at 17.2% of the % tax. The price of €320,000 exceeds €150,000, and the capital gain is not fully exempt: a representative is required. After 31 years, both exemptions are acquired, and the exemption even applies with a price of €320,000.

These profiles are fictitious. The calculation ignores high capital gains tax, transfer costs, and cases of affiliation to an EEA social security scheme. The figures illustrate the calculation and do not reflect your specific situation.

Tax representative: what changes depending on your situation

• Your country of residence : EU, Iceland, Norway, Liechtenstein, overseas collectivity or other State.
• The price stipulated in the deed, with regard to €150,000, per transferor.
• The composition of the sale : couple, joint ownership, split of ownership, deed mixing movable and immovable property.
• The length of detention, which mandates exemption by total exemption.
• A possible status of former principal residence exempt from tax, which opens a specific exemption.
• The timetable : without designation in the declaration, the formality is refused.

The rule depends on your situation. No results are guaranteed.