Two professionals with well-defined, distinct roles
When a non-resident sells a property in France, two professionals are inevitably involved in the transaction: the notary and, in most cases, an accredited tax representative. These two parties are not interchangeable. Their remits complement each other without overlapping, and neither can substitute for the other in their respective legal functions.
The notary is the ministerial officer responsible for drafting and authenticating the sale deed. They ensure the legal security of the transaction for the buyer, the seller, and third parties. The accredited tax representative, on the other hand, is the joint agent of the non-resident seller vis-à-vis the French tax authorities for obligations relating to the capital gain on the property.
What the notary does in a sale by a non-resident
The notary performs several specific functions when the seller is a non-resident. They calculate the provisional taxable capital gain and apply the corresponding withholding tax before transferring the net proceeds to the seller. This withholding covers the capital gains tax (19% for EEA nationals, 36.2% otherwise, including social levies for non-EEA residents) and social levies (17.2% for EEA nationals not covered by French social security).
The notary also verifies that the appointment of the accredited tax representative is in order and attaches the representative's acceptance document to the authenticated deed. Without this document, the notary cannot proceed with the sale for transactions subject to the legal obligation.
- Drafting and authenticating the sale deed
- Calculating and withholding capital gains tax at source
- Verifying the presence of an accredited tax representative
- Remitting the withheld tax to the DGFiP
What the accredited tax representative does
The accredited tax representative takes charge of all the filing and tax obligations of the non-resident seller vis-à-vis the French tax authorities. Their role begins before the sale and continues well after the signing at the notary's office.
Before the sale, they prepare the capital gains declaration (form 2048-IMM), verify whether any exemptions or allowances apply, and assume joint liability with the seller for the payment of the tax. After the sale, they follow up the file with the Foreign Companies Tax Office (SIEE), respond to any requests from the authorities, and ensure the refund of any excess withholding if the final calculation is more favourable than the initial withholding.
How the coordination between the two professionals works
Coordination between the notary and the tax representative must take place before the signing. The non-resident seller must appoint their accredited tax representative as soon as the preliminary sale agreement (compromis de vente) is signed, ideally several weeks before the authenticated deed.
The tax representative sends the notary an acceptance letter and, if applicable, the certificate of their bank guarantee (joint surety required for representatives who are not themselves authorised financial institutions). The notary attaches these documents to the sale deed.
In practice, exchanges between the notary and the tax representative concern the calculation of the capital gain, any applicable allowances, and confirmation of the amount to be withheld. Communication must flow smoothly, as any calculation error can result in an excessive — or insufficient — withholding, to the detriment of the seller or the tax authorities.
To find an available and experienced professional, consult our list of DGFiP-accredited tax representatives. You can filter firms by their real estate specialisation and geographical area of operation.