Check in Two Minutes Whether You Need a French Accredited Fiscal Representative
Five questions, one verdict, the official rule behind it. Indicative only, but specific enough to know whether to call a notaire today.
How this tool works
The five questions follow the order of Article 244 bis A of the French general tax code, which is the main statute that triggers the requirement to appoint an accredited representative on a real-estate sale. The first question routes you to the right legal regime: real-estate sales fall under the article above; VAT operations follow Article 289 A and the reciprocity rules. The second question separates EU/EEA/Swiss residents (who benefit from a permanent exemption since the 2015 reform) from everyone else. The third question applies the €150,000 per-seller threshold, below which the appointment is automatic-exempt regardless of residence. The fourth and fifth questions cover the cases where holding-period taper or property type changes the verdict, typically by removing the tax exposure entirely (full CGT exemption after 22 years for income tax, 30 years for social charges) and therefore the rationale for a representative on the file.
Worked example
You live in Singapore, you sell a Nice apartment for €380,000 (your sole share, no co-owner), held 14 years, in your own name. The wizard returns: real estate, non-EU residence, above €150,000, holding under 22 years, residential. Verdict: representative required. The fee is typically €1,500 to €3,000 depending on the firm and model; the CGT plus social charges bill on a €120,000 gain after taper sits around €33,000, and the representative signs joint liability for that figure. Without an appointed representative, your notaire will not release proceeds, full stop.
Pitfall to avoid
The €150,000 threshold is per seller, not per property. If you and your spouse jointly sell for €280,000, each of you is at €140,000 and the threshold-based exemption applies. If the same couple sells for €320,000, each at €160,000, you are above the threshold and a representative is required, even though the per-spouse gain may be tiny. This question trips up about one in five readers who write in; check the per-seller figure, not the total ticket.
Pro tip
Run the wizard once with your situation, then run it again with the seller details your notaire actually has on file. The two often differ on residence (people forget that a recent move out of the EU resets the clock) or on the SCI question (an SCI holding the property turns the deal into a share sale with its own rules). When the two runs disagree, the notaire's view wins, but the wizard helps you spot the mismatch before the compromis is signed, when it is still cheap to fix.
What this tool does not do
It does not estimate your tax, it does not estimate the representative's fee, and it does not assess exotic cases such as inheritance with foreign-resident heirs, démembrement, or sales of shares in a non-SPI structure that nonetheless owns French real estate. For tax estimates, use the CGT simulator; for fee estimates, the fee estimator; for anything that smells unusual, ring your notaire before paying anyone.