You are a non-resident of France.
You contemplate to sell a property located in France or the shares of a real estate company.
When a non-resident makes a capital gain, he/she must appoint a tax representative under the following conditions.
;The designation of a tax representative in France is mandatory if :
The designation of a tax representative in France is mandatory in all cases (whatever the selling price or the period of ownership of the property) if the seller is a resident of a country outside the European Union, Iceland and Norway.
A tax representative must be appointed if the shares are held by non-residents (outside the European Union, Iceland and Norway) and if :