The sale by a non-resident of property in France requires the appointment of a tax representative, except under the scenarios for dispensation set out below.

Dispensation

Three situations allow for automatic dispensation from appointing a tax representative:

• When the seller lives, is based or is incorporated in an EU Member State or in another country party to the Agreement on the European Economic Area (EEA) which has signed a mutual administrative assistance agreement with France (Iceland and Norway)

• For sales of €150,000 or less. This upper limit is assessed for each seller.

• For sales allowing for capital gains exemption both in terms of income tax and social levies owing to the duration of ownership of the property (22 years for income tax and 30 years for social levies)

Capacity of tax representative

The following may be tax representatives:

• A company or organisation already permanently accredited by the tax authorities

• Banks and credit institutions carrying on their business activity in France

• The buyer of the property if he is resident of France for tax purposes

• Or any other person who is resident of France for tax purposes, except notaries and lawyers. In the latter category, the representative must be accredited by the tax authorities.

Departments tasked with processing applications for the appointment of an accredited representative

Accreditation for a specific transaction (Bureau GF-2B of the DGFiP has exclusive jurisdiction over long-term accreditation) must be applied for from the departmental or regional public finances directorate in which the tax representative’s residence for tax purposes or registered office is located, including when the transaction involves the sale by a non-resident individual of property located in France (the Non-Residents Tax Directorate does not have jurisdiction over such matters).