Real Estate Tax Representation for Non-Residents

Our expert teams offer real estate tax representation services to non-residents in France.

You are a non-French resident

  • You are the legal representative of a company whose registered office is situated outside France and the European Union.
  • You are a physical person and you do not make a tax declaration on the whole of your income.

You are selling a property situated in France and you need a tax representative

  • For non-resident and non-European companies, regardless of the value of the property sold.
  • For SCIs with their registered office in France, if the partners are non-resident and live outside the European Union.
  • For non-resident individuals living outside the EU, where the property has been held for less than 30 years and the sale price is above €150 000.

Your challenges

You would like to:

  • Meet your legal and tax obligations.
  • Validate your non-resident status.
  • Identify the characteristics of your transaction (treatments in the case of movable goods, green field sites that can now be developed, deductible works and expenses).
  • Review the financial and tax gain generated from the sale of a property or the shares of property companies.
  • Have one single point of contact for tax, administrative and accounting issues to manage the transaction and the legal entity holding the assets.

 Our offer

Our expert teams offer services focusing on six major areas:

  • Tax assistance and advice;
  • Calculation of the amount of the gain;
  • Administrative management of your transaction to meet the needs of the notary and the tax authorities; 
  • Guaranteeing the tax authorities the payment of the tax on the real estate capital gain (Article 244 bis of the CGI) and the 3% annual tax where applicable (Article 990 F of the CGI);
  • Outsourcing of the accounting function of an entity from creation to sale.

ATR (Authorized Tax Representative)

  • Representation of taxpayers domiciled outside France and the European Union in their dealings with tax authorities.
  • Permanent approval granted by the Directorate-General of Public Finance (Art. 244 bis A of the C.G.I.).

Our specialists

  • ATR, an international specialist in tax representation;
  • Dedicated teams adapted to the follow-up of your transaction;
  • Specialists in the real estate sector and the international environment;
  • An integrated network with a presence in more than 70 countries;
  • A flexible and scalable service;
  • A single point of contact.

Your advantages

  • Fees deductible from the tax on your capital gain (tax representative’s fees);
  • Shortened administrative and taxation time-scales, due to the ATR’s permanent approval status;
  • Expertise in the transfer of real estate by non-residents and related tax aspects, available immediately on an ‘as and when’ basis;
  • Resources adapted to your changing needs and timescales;
  • Access to multi-discipline specialists.

For the French version of the text, please download the pdf below.

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