{"id":6954,"date":"2026-10-24T18:25:16","date_gmt":"2026-10-24T16:25:16","guid":{"rendered":"https:\/\/balmontconseil.com\/blog\/professionnel-plus-value-immobiliere-non-resident\/"},"modified":"2026-10-24T19:12:37","modified_gmt":"2026-10-24T17:12:37","slug":"professionnel-plus-value-immobiliere-non-resident","status":"publish","type":"post","link":"https:\/\/balmontconseil.com\/en\/blog\/professionnel-plus-value-immobiliere-non-resident\/","title":{"rendered":"Which professional should I contact regarding capital gains on real estate for a non-resident?"},"content":{"rendered":"
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In summary\u2026<\/h2>\n

The first professional is the notary in charge of the sale<\/b> He calculates the taxable capital gain and the tax, prepares the tax return, and pays the tax to the land registry office. tax representative<\/b> This also applies if you reside outside the European Union and the European Economic Area, unless exempt: neither a notary, nor a lawyer, nor a chartered accountant can act as such. A wealth management advisor intervenes before the sale (determining whether to sell, and when) and after (determining what to do with the proceeds).<\/p>\n

Balmont Conseil is a firm not independent<\/b> In the regulatory sense: he receives commissions on the contracts signed, and can also bill for a customized mission by the hour.<\/p>\n<\/div>\n

A homeowner who has moved abroad signs a preliminary sales agreement for his Lyon apartment. The notary asks him for the name of his tax representative. His accountant cannot act as his representative, and he doesn't know if he needs one. Here's who does what, in what order, and with what documents.<\/p>\n

1. Five professionals, five different roles<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n
Professional<\/th>\nWhat he does<\/th>\nWhat he doesn't do<\/th>\n<\/tr>\n<\/thead>\n
Notary<\/td>\nDeals with the tax authorities, calculates the taxable capital gain and the tax due, prepares the tax return, and pays the tax to the land registry office.<\/td>\nCannot be a tax representative<\/td>\n<\/tr>\n
Tax representative<\/td>\nRepresents the non-resident seller to the authorities and is responsible for the payment of the levy<\/td>\nHe is neither a notary, nor a lawyer, nor a chartered accountant.<\/td>\n<\/tr>\n
Chartered Accountant<\/td>\nCheck the calculation and prepare the tax return where the amount must be included.<\/td>\nCannot be a tax representative<\/td>\n<\/tr>\n
Tax lawyer<\/td>\nAnalyzes tax treaty and tax residency; resolves disagreements with the tax authorities<\/td>\nCannot be a tax representative<\/td>\n<\/tr>\n
Wealth advisor<\/td>\nCalculate the option to sell or keep, choose the timing, and plan the use of the proceeds from the sale.<\/td>\nHe does not draft the deed and does not replace the notary.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

According to the French Official Tax Bulletin (BOFiP) (BOI-RFPI-PVINR-30-20, version in effect since January 22, 2025), a tax representative can be the buyer, if they are tax resident in France, a bank or credit institution operating in France, or any person accredited by the tax authorities. The BOFiP states that the professions of notary, lawyer, and chartered accountant are incompatible with this activity. The representative must provide financial guarantees (service-public.gouv.fr).<\/p>\n

2. Do I need a tax representative? This depends on your country of residence.<\/strong><\/h2>\n\n\n\n\n\n\n\n\n\n\n
Your situation<\/th>\nTax representative<\/th>\n<\/tr>\n<\/thead>\n
You reside in the EU or the EEA, in a State linked to France by administrative assistance and debt recovery agreements<\/td>\nNot mandatory<\/td>\n<\/tr>\n
You reside in Liechtenstein, or in an overseas territory such as New Caledonia or French Polynesia<\/td>\nMandatory, as outside the EU and EEA<\/td>\n<\/tr>\n
You reside outside the EU and the EEA (Switzerland, United Kingdom, United Arab Emirates\u2026)<\/td>\nMandatory, unless exempt<\/td>\n<\/tr>\n
Sale price less than or equal to \u20ac150,000, assessed per seller (a couple counts as one seller)<\/td>\nAutomatic dispensing<\/td>\n<\/tr>\n
Capital gains fully exempt due to the holding period<\/td>\nAutomatic dispensing<\/td>\n<\/tr>\n
Sale of a former main residence exempt from tax<\/td>\nAutomatic dispensing<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

The tax representative is held responsible for the payment of the levy: both the taxpayer and the representative can be sued. The choice must therefore be made before the document is signed. Details: the tax representative in case of sale<\/a>.<\/p>\n

3. Rates in effect in 2026<\/strong><\/h2>\n

According to service-public.gouv.fr (information verified on April 15, 2026), capital gains on real estate, after deductions, are subject to income tax at the rate of 19%<\/b>, and a non-resident is taxed under the same conditions as a resident. Social security contributions are 17.2%<\/b> in 2026 on capital gains from real estate, but a person affiliated with a compulsory social security scheme in the EEA or Switzerland only pays the solidarity levy of 7.5%<\/b> (record F2329, verified on June 30, 2026).<\/p>\n\n\n\n\n\n\n\n\n\n
Length of detention<\/th>\nIncome tax allowance<\/th>\nSocial security contribution reduction<\/th>\n<\/tr>\n<\/thead>\n
Up to 5 years old<\/td>\n0%<\/td>\n0%<\/td>\n<\/tr>\n
From grades 6 to 21<\/td>\n6 % per year<\/td>\n1.65 % per year<\/td>\n<\/tr>\n
22nd year<\/td>\n4%<\/td>\n1.6%<\/td>\n<\/tr>\n
Beyond the 22nd year<\/td>\nExemption<\/td>\n9 % per year<\/td>\n<\/tr>\n
Beyond the age of 30<\/td>\nExemption<\/td>\nExemption<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Beyond \u20ac50,000 of taxable capital gain, an additional tax of 2 % to 6 % is added; in practice, the notary calculates it (details of the surcharge<\/a>).<\/p>\n

Specifically.<\/strong> Numerical example, without definitive calculation value: a property held for 10 years, with a capital gain of \u20ac60,000 before allowance. Five years count from the 6th to the 10th: allowance of 30% for income tax (base of \u20ac42,000) and 8.25% for social security contributions (base of \u20ac55,050). Income tax: \u20ac42,000 \u00d7 19% = \u20ac7,980. Social security contributions: \u20ac55,050 \u00d7 17.2% = \u20ac9,468.60, totaling \u20ac17,448.60. For a person affiliated with the EEA or Switzerland, \u20ac55,050 \u00d7 7.5 % = \u20ac4,128.75, or \u20ac12,108.75. The notary performs the actual calculation; see also the calculation and rates for a non-resident<\/a>.<\/p>\n

4. Exemptions that change the choice of professional<\/strong><\/h2>\n