The tax representative in practice

Prior to the sale of real estate in France by a non-resident, the tax representative is more than just a go-between. He verifies, certifies and assumes responsibility alongside the seller. His intervention avoids delays in the sale and avoids tax risks.

A responsible intermediary, not just an agent

The tax representative is jointly and severally liable with the seller for payment of capital gains tax. In the event of an error in calculation, omission of proof or misapplication of an exemption, the tax authorities can turn to the tax representative. This responsibility changes the nature of the mission: he not only submits a CERFA form, but also guarantees the conformity of the transaction. For the seller, this means fewer uncertainties and a smoother transaction.

What it checks, in concrete terms

In addition to the deposit, the mission is based on a series of technical checks. These include

• The length of time the property has been held, in order to apply tax allowances or achieve total exemption beyond 30 years.
• The status of the seller (natural person, company, EU/EEA or non-EU resident), which determines the obligation to represent the seller.
• Proof of work carried out to increase the purchase price and reduce taxable capital gains
• Proof of ancillary expenses (registration fees, notary fees, commissions) to adjust the calculation
• Proper application of tax treaties to avoid double taxation
• The accuracy of the data in the deed (surface areas, quotas, date and purchase price)

These checks are accompanied by a document sorting process. Invoices without legal mentions, unpaid estimates, untraced cash payments… many documents are discarded if they do not meet the expected standards. In this way, the tax representative secures the file prior to submission, minimizing the number of return trips.

How to prepare your file

Preparation generally follows a simple thread:

1. Collecting documents from the seller and the notary
2. Reconstruction of cost price formation (acquisition, expenses, eligible work)
3. Calculating taxable capital gains and applicable allowances
4. Draft declaration and discussions with the notary
5. Filing and certification with the authorities, then archiving of supporting documents

At every stage, the aim is to present a legible and justified calculation. This speeds up acceptance by the authorities and avoids additional requests.

Short examples to situate yourself

• A Canadian vendor sells an apartment in Lyon held for 12 years. The tax representative verifies the traceability of the renovation work, recalculates the length of ownership and documents the acquisition costs. The result: a more accurate tax base and a file accepted without a reminder.
• A non-EU company is selling commercial premises. Representation is required. The representative consolidates the company’s documents, isolates the eligible expenses and certifies the calculation to the relevant department. The signing of the deed is not delayed by tax issues.
• An estate with several non-resident joint owners sells a family home. The representative standardizes documents, manages differences in tax situations and avoids delays due to missing supporting documents.

What the non-resident seller earns

Instead of having to manage changing rules and technical documentation on his own, the seller benefits from :

• Reliable capital gains calculation
• A file ready to be checked by the authorities
• Averted risk of potential tax penalties
• A single point of contact for technical exchanges
• A smooth sale with no obstacles to signing

For cross-border situations, a broader overview is provided in our dossier on France-Switzerland tax representation. It complements the present article, which focuses on the role of the tax representative in France.

How to choose your representative

When it comes to choosing, three criteria make all the difference:

• A mastery of calculation and eligible parts, to defend every justified euro
• A tradition of dialogue with notaries and tax authorities to quickly resolve any bottlenecks
• Traceability of decisions and amounts, useful in the event of subsequent audits

This approach favors clarity and documentation, two levers that reassure sellers and buyers alike.

Our support

At Bergeot Paoli Associés, ourtax representation services combine document review, capital gains modeling and operational coordination with the notary. The objective is simple: to submit a robust file, accepted without unnecessary delay, and secure the signature. To see the full scope and get started, discover our team dedicated to tax representation in France via the tax representation in France service.