What the rule actually says
Article 244 bis A of the French tax code exempts a non-resident seller from appointing an accredited representative when the sale price attributable to them does not exceed €150,000. The figure has been stable for more than a decade, it applies specifically to real-estate disposals taxed under the article, and it runs alongside the holding-period relief and the EU/EEA residency carve-out. Two conditions follow from the wording. First, the price ceiling is personal to the seller, not collective to the transaction. Second, it is the price that counts, not the gain; a €160,000 sale generating a €5,000 gain still crosses the threshold and still triggers the representative requirement.
The per-seller logic
Reading the rule per seller unlocks most of the real-world questions. A couple who each own half of a Paris flat sold for €280,000 are each deemed to sell a €140,000 share, below the ceiling, and in principle not obliged to appoint a representative. Two siblings inheriting equal shares in a Riviera villa sold for €620,000 are each on €310,000, above the ceiling, and each need the representative to sign for them. A couple in which one spouse owns 70% and the other 30% are on €196,000 and €84,000 respectively; only the 70% owner crosses, but in practice most notaires will ask a single representative to cover the whole file because the administrative cost of a mixed setup outweighs the saving. The point is that the per-seller test is the mathematical default, and the practical outcome then depends on the notaire, the administration, and the timing.
What is counted in the €150,000
The base is the sale price as stated in the acte de vente, before the buyer pays any notarial costs and before the capital gains tax itself is deducted from the proceeds. Commissions borne by the seller and itemised separately in the deed are excluded from the figure, because the seller never receives them. Goods sold separately from the real estate, such as a furniture package for a rented property, are excluded only if they are the object of a distinct contract and a distinct price; if they are rolled into the deed price, they count. Currency is always the euro figure on the deed; a seller whose reporting currency is the dollar or the pound does not benefit from exchange-rate noise when looking at the threshold.
Edge cases that change the answer
Three edge cases come up enough to be worth memorising. A sale between spouses on divorce is treated as a disposal for CGT purposes and falls into the threshold test; the frequent assumption that internal family transfers sit outside the rule is wrong. A gift followed by a sale within a short window is tested on the final disposal to the third party; the gift step does not reset anything. A sale of a property held partly in nue-propriété and partly in usufruit is allocated between the two holders using the statutory table, and each part is compared to €150,000 separately. When any of these configurations is on the table, speak to the notaire before quoting any representative, because the correct arithmetic is not the one you would intuit.
Worked example
Thomas and Lena, both Australian residents, sell a Provence house bought during their earlier expatriation. Deed price: €330,000. Agency fee, €15,000, on the seller side and itemised. Ownership split: 60% Thomas, 40% Lena. Net figure used for the threshold test: €315,000, allocated €189,000 to Thomas and €126,000 to Lena. Thomas crosses the €150,000 line and a representative is mandatory on his share; Lena is below and formally not required to appoint one. In practice the notaire asks a single accredited firm to sign the 2048-IMM covering the whole deed, at a modest discount on the standard flat fee because only one line is legally obliged. The representative fee quoted is €2,600 rather than €3,000, and both sellers are covered with a clean quitus fiscal at signature.
Pitfall to avoid
The pitfall is confusing the €150,000 threshold with the €15,000 or the €50,000 thresholds that apply to other French taxes. None of them is interchangeable. The €150,000 figure governs only the accredited representative obligation under Article 244 bis A; the smaller thresholds belong to the short-term gain test, the sale of primary residence for former residents, and the occasional sale exemption. Reading the wrong threshold into the wrong test is the single most common source of wrong advice on expat forums, and it costs sellers real money because they either appoint a representative when they did not need one or, worse, skip the representative when the law required one.
Pro tip
If you are negotiating a sale that will land within a whisker of €150,000 per seller, run the arithmetic both ways with your notaire before the deed is drafted. A small shift in the allocation between spouses, or moving a detachable element such as a garden shed or a boat mooring into a separate contract, can legally keep your share below the ceiling without any acrobatics. The saving is the representative fee, typically €1,500 to €3,500 per seller, which matters on a modest transaction. The lever exists only at drafting time; once the deed is signed, it is gone.
Key takeaways
- The €150,000 ceiling is tested on the price per seller, not on the total deed.
- It is a price test, not a gain test; a small gain on a €160,000 sale still triggers the rule.
- Seller-borne agency commissions are excluded if itemised separately.
- Divorce transfers, gifts followed by sales, and nue-propriété splits all have their own arithmetic.
- Being one euro above the threshold changes the paperwork, not the economics, but notaires still require the representative.
- Adjust the allocation at drafting time, never after signature.
Frequently asked questions
My share of the sale is €140,000 but the total price is €420,000. Do I need a representative?
Not because of the threshold. The €150,000 is applied to each seller individually. If your share is below €150,000 and you are outside the EU/EEA, the representative is not mandatory on your share, even if the aggregate price is much higher. Each co-seller is checked on their own line.
Does the threshold include the agency commission?
The test is run on the sale price stated in the deed, net of the agency fee when the fee is borne by the seller and stated separately. If the commission is on the buyer side and added on top, the threshold applies to the price before that add-on. Ask your notaire to identify the exact line used.
What happens if my share is €150,001?
Strictly above €150,000 triggers the rule. A single euro does not change the economics but it changes the paperwork, and notaires will not sign without the representative in place. Some sellers restructure the allocation between spouses to keep one share under the threshold; that is legal if the allocation reflects real ownership, not cosmetic.
Does the threshold apply if I am selling shares of an SCI rather than the property?
Different rule. SCI share sales fall under their own regime for the representative requirement, with the test running on the share price and the SPI character of the company. Check the SCI-specific guides before applying the real-estate threshold.