Two roles, one signature
On the day of signature, a French non-resident sale carries two professional stamps on the seller side. The notaire is the public officer who authenticates the deed, collects the funds, pays the registration tax, and records the sale in the land register. The accredited fiscal representative signs the standalone CGT return (Form 2048-IMM), takes joint liability for the figures with the French tax office, and does the homework on holding-period taper, renovation invoices, and residence exemptions. They work in the same room, on the same file, toward the same signature, but they do not do the same job, and they are not substitutes for one another.
The split of responsibilities
The notaire owns everything that touches the deed itself: drafting, title search, servitudes, diagnostics, buyer identification, mortgage release, registration with the Service de la Publicité Foncière, and custody of the funds between signing and wire-out. The representative owns everything that touches the capital-gains calculation: review of the acquisition deed, validation of renovation invoices, application of the taper and the surtax, preparation of the 2048-IMM, and the legal guarantee to the tax office that the figures are accurate. The two overlap in one place only: both look at the sale price and at the seller identity block, because both need those numbers to close their half of the file.
Where they hand over to each other
The first handover happens when the notaire confirms the draft compromis de vente to the seller. At that point, the representative needs the price, the property reference, and the expected deed date to size the CGT. The second handover happens two to three weeks before signing, when the representative sends the completed 2048-IMM back to the notaire for inclusion in the deed pack. The third happens on the day of signature, when the representative signature joins the notarial signature on the form, and the tax is paid from the notaire escrow. The final handover is the wire transfer: once the Service de la Publicité Foncière stamps the form, the notaire releases your net proceeds, typically within four to six weeks of signing, sometimes faster.
Worked example
A South African resident sells a Bordeaux townhouse for €720,000 in 2026. The notaire takes custody of the deposit at compromis (10%, €72,000) and schedules the acte for twelve weeks later. Over those weeks, the representative builds the 2048-IMM: acquisition deed review, three renovation invoices validated, SIRET checked, holding period of 11 years applied, income-tax taper at 30%, social-charge taper at 8.25%, CGT line computed at €48,500 with the surtax adding €2,100, social charges at €62,200, representative fee at €4,300. On signing day, the notaire decompte lists: proceeds €720,000; agent commission €32,400; notarial fees €960 seller side; CGT and surtax €50,600; social charges €62,200; representative fee €4,300; net to seller €569,540, wired four weeks later.
Pitfall to avoid
The typical pitfall is routing questions about the tax calculation to the notaire and questions about the registration to the representative. The notaire will be polite, but the CGT arithmetic is not their trade, and the answer you get is either the representative view repeated back or a hedged non-answer that costs you a week of back-and-forth. The reverse is also true: ask the representative about servitudes or the title chain, and they will forward to the notaire. Know who answers what before you send the email, and copy both if you are not sure. It halves the response time.
Pro tip
Ask for a single shared email thread between you, the notaire, and the representative from the moment the compromis is signed. Most French notarial offices default to separate threads with each counterparty, which is neat for their archive but terrible for the seller, because information gets duplicated, paraphrased, and lost in translation. A three-way thread forces both professionals to align on the same figure at the same time, especially on the sale price if it moves, and on the deed date if it slips. It also flushes out misunderstandings early, when there is time to fix them without delaying the signature.
Key takeaways
- The notaire authenticates the deed; the representative signs the CGT return and carries joint tax liability.
- The notaire collects all funds and pays tax, fees, and commissions from a single escrow.
- Three handovers: price at compromis, form at deed minus two weeks, signature and wire release.
- Direct tax questions to the representative, title and deed questions to the notaire; copy both when unsure.
- A shared email thread from compromis onward prevents most of the delays sellers complain about.
Frequently asked questions
Can the notaire be my fiscal representative?
Not in practice. French notaires are not accredited as fiscal representatives and do not take joint liability for the CGT return. They can help with the form pack, but the legal role of representative has to go to an accredited firm or an accredited individual.
Who do I pay, the notaire or the representative?
Both, through the notaire decompte at signing. The notaire collects the full proceeds, deducts the agent commission, the notarial fees, the representative fee, and the CGT, then wires the net to you. You never issue separate cheques for the tax or the representative fee.
Do they communicate directly with each other?
Yes, by email in the two to three weeks before the deed. They share the draft 2048-IMM, the supporting documents, and the figures that will appear on the decompte. Your job as a seller is mostly to authorise each of them to share your file with the other.
What if I already have a notaire I trust and they suggest a specific representative?
You can accept the suggestion, but you are not obliged to. Compare the suggested firm against one or two independent options, especially on fee model and language support. A notaire recommending a single representative for all non-resident files is a legitimate workflow choice, not a legal requirement.