Tax representative in France: guide by country and geographic situation

Why your country of origin determines your tax obligations in France

In terms of fiscal representation, France distinguishes between two broad categories of non-residents: those established within the European Union and those established outside the EU. This distinction is fundamental because it determines whether or not you are required to appoint a DGFiP-accredited tax representative for your tax affairs in France.

Beyond the EU / non-EU boundary, the nature of your activities in France also plays a decisive role. Property sales, rental income, commercial transactions subject to VAT, operations through a foreign holding company: each situation generates specific obligations, which may vary depending on the bilateral tax treaties signed between France and your country of residence or establishment.

Required and exempt countries: the overview

For VAT, the main categories are:

• EU member states (Belgium, Germany, Italy, Spain…) — exempt from the VAT tax representative requirement, but subject to the same declaration obligations. Can use the OSS One-Stop-Shop.
• Non-EU countries without a mutual assistance convention (United States, China, Australia, United Arab Emirates, Canada for VAT…) — VAT tax representative mandatory from the first taxable transaction in France.
• United Kingdom — since Brexit on 1 January 2021, British companies are treated as non-EU countries and must appoint a tax representative.
• Switzerland — a special situation linked to bilateral agreements: case-by-case verification is recommended depending on the nature of the operations.

For real estate, the accredited tax representative obligation applies to all non-residents (EU and non-EU alike) as soon as the sale price exceeds €150,000. This is a universal rule with no exception based on nationality or country of residence.

How to appoint a tax representative according to your country of origin

The procedure for appointing a tax representative is the same regardless of your nationality or country of establishment. It begins with choosing a DGFiP-accredited professional — the representative must appear on the official list of approved tax representatives — followed by signing a mandate agreement that precisely defines the scope of their engagement.

In practice, the tax representative will assemble the necessary files according to your situation: VAT registration file, representation certificate for a property sale, or income statement for a foreign company conducting activities in France. Some tax representatives specialise in specific geographic profiles: English-speaking for American and British clients, Mandarin-speaking for Chinese companies, or Arabic-speaking for residents of North Africa and the Gulf.

If you are a French expatriate living abroad, note that your situation may differ: you retain certain exemptions specific to French residents not domiciled for tax purposes in France, but you remain subject to representation obligations for real estate transactions above the legal thresholds.

Country and profile guides

Find below the guides dedicated to your country of origin or geographic situation.

Frequently asked questions