TAX REPRESENTATION FOR NON-RESIDENTS - REAL ESTATE CAPITAL GAINS

 

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 owner is an individual


The designation of a tax representative in France is mandatory if :

  • the selling price is over 150 000 €
  • the seller is a resident of a country outside the European Union, Iceland and Norway.
  • the period of ownership of the property doesn't exceed 30 years
  • even if the seller makes a capital loss.

The owner is a company


The designation of a tax representative in France is mandatory in all cases (whatever the amount of 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.

The owner is a SCI or a registered partnership established in France but not liable for corporation tax in France


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