By country — Belgium

Tax Representative in France for Belgian Residents and Businesses

Belgium is an EU member: the situation differs from that of third countries. Here is what actually applies for Belgian residents with interests in France.

Belgium in the EU: what it changes

Belgium is a member state of the European Union. EU membership significantly changes the obligations compared to residents of third countries such as the United States, Morocco or Australia. Administrative and tax cooperation between EU Member States is more developed, resulting in exemptions in certain areas.

However, it would be wrong to think that residing in Belgium exempts you from all French tax obligations. The basic rule remains: income and capital gains of French origin are taxable in France, regardless of the taxpayer's country of residence.

VAT exemption — but not for real estate Belgian residents are exempt from the accredited fiscal representative requirement for VAT (because Belgium is in the EU). However, for capital gains on real estate exceeding €150,000, an accredited fiscal representative remains mandatory, even for EU residents.

Real estate in France for Belgians

France and Belgium share a long border and close economic and family ties. It is common for Belgian residents to own property in France: holiday homes in the North, in Provence or on the Côte d'Azur, rental properties, family inheritances.

The French tax obligations linked to these properties cover:

  • Rental income: taxable in France each year, to be declared via form 2044 (actual regime) or 2042 (simplified regime)
  • Capital gain on disposal: taxable in France on a sale, at the rate of 26.5% (19% income tax + 7.5% solidarity levy) with progressive taper relief
  • Real estate wealth tax (IFI): if the net value of the French real estate portfolio exceeds €1,300,000

Capital gains: the fiscal representative remains mandatory

Unlike VAT, the obligation to appoint an accredited fiscal representative for real estate capital gains applies to all non-residents, including those domiciled in an EU country. This is provided for by Article 244 bis A of the French General Tax Code (CGI), which makes no distinction based on whether the seller is an EU national or not.

An accredited fiscal representative is mandatory where:

  • The seller is a French non-resident for tax purposes
  • The net capital gain (after allowances) exceeds €150,000

Below this threshold, the notary withholds the tax at source and remits it to the Treasury. Above it, an accredited fiscal representative must be appointed before the deed of sale is signed.

Practical example A Belgian retiree sells their holiday home in the French Ardennes, acquired in 2008 for €180,000, for €420,000. Gross capital gain: €240,000. After taper relief for 18 years of ownership (72% on income tax, 52.80% on social levies), the taxable gain for income tax purposes is €67,200, and that subject to social levies is €113,280. The overall net gain exceeds €150,000, so an accredited fiscal representative is mandatory.

French VAT for Belgian businesses

Good news for Belgian companies: as businesses established in an EU Member State, they are not required to appoint an accredited fiscal representative for their French VAT obligations. They can register directly for French VAT and appoint an agent (accountant or fiduciary) without DGFiP accreditation.

Common transactions of Belgian businesses in France:

  • Sales of goods in France: mandatory VAT registration if the distance selling thresholds are exceeded (€10,000 via OSS) or if goods are stored in France
  • Services to French clients: B2B reverse charge rules or B2C VAT collection depending on the case
  • Intra-Community acquisitions: subject to French VAT if goods are delivered in France
Watch out for commercial real estate A Belgian SCI (property company) or Belgian company that owns real estate in France may be subject to real estate VAT if it carries out development or VAT-liable letting transactions. In that case, VAT registration is mandatory. Check your situation with a professional.

To find a professional specialising in Franco-Belgian cases, consult the list of DGFiP-accredited fiscal representatives.

The Franco-Belgian tax treaty

The convention between France and Belgium to avoid double taxation was signed on 10 March 1964 and has been revised several times. It governs the allocation of taxing rights between the two states.

Key points for Belgian individuals and businesses with real estate interests in France:

  • Real estate income and capital gains on property located in France are taxable in France
  • Belgium grants a tax credit or exemption to avoid double taxation
  • Dividends and interest are subject to specific withholding tax rules
  • Inheritance tax on French real estate is payable in France under French law

Frequently asked questions

Not systematically. As Belgium is an EU member, Belgian residents are not subject to the accredited fiscal representative requirement for VAT. However, for a property sale with a capital gain above €150,000, the rule in Article 244 bis A of the French General Tax Code (CGI) applies and an accredited fiscal representative is required — even for EU residents.
Yes, as a general rule. As Belgium is an EU member, a Belgian company carrying out taxable transactions in France can register directly for French VAT without appointing an accredited fiscal representative. It can appoint a non-accredited tax agent (accountant, fiduciary). This exemption is granted on the basis of reciprocity between Member States.
The rate applicable to EU residents is 26.5% (19% income tax + 7.5% solidarity levy). Taper relief applies progressively from 6 years of ownership. Full exemption from income tax is reached after 22 years, and from social levies after 30 years. The 1964 Franco-Belgian tax treaty may mitigate double taxation.
Yes. Property income generated by a property in France is taxable in France, regardless of the owner's country of residence. The Belgian resident must file a property income tax return in France each year. The Franco-Belgian treaty avoids double taxation by granting a tax credit or exemption on the Belgian side.
Official sources impots.gouv.fr — BOFiP — service-public.fr

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