Why verification matters more than reputation
An accredited tax representative carries joint and several liability with you for the capital gains declaration. That is the whole point of the agrément: the French Treasury accepts the firm as a guarantor it can pursue if the 2048-IMM is wrong. A firm that is not accredited cannot give that guarantee, and a notaire who accepts a non-accredited representative is exposing the deed itself. So when a website talks about "tax representation services" without stating that the entity is accredited, the wording is doing a lot of work. Reputation is built on years of files; accreditation is built on one DGFiP letter. You need to see the letter.
What the accreditation actually is
The agrément is granted by the Direction Générale des Finances Publiques to a specific legal entity, in writing, with a reference number, a date, and a scope. The scope can be limited to real estate capital gains, limited to VAT representation, or cover both. A French branch of a foreign accountancy firm can hold it; a French law firm can hold it; an individual can hold it in personal name. What matters for your file is that the entity that signs the mandate is the entity named on the letter, not a sister company, not a parent group, and not a contractor.
The five step verification check
1. Request the agrément letter
Ask the firm to email you the original DGFiP letter granting the accreditation, in PDF, on letterhead. A firm that holds the status sends it within an hour. A firm that does not will offer a screenshot, a brochure quote, or a verbal assurance.
2. Match the entity name to the mandate
Compare the legal name on the letter to the legal name on the draft mandate, line by line. They must match exactly, including the legal form (SAS, SARL, SCP). A different name means a different entity, and a different entity means no guarantee.
3. Cross check with the notaire
Forward the agrément reference number to your notaire and ask whether they have processed a 2048-IMM signed by that entity in the last twelve months. A yes is the strongest possible confirmation; the file went through and was accepted.
4. Confirm the scope
If you are selling real estate, the scope must mention CGT for non residents (article 244 bis A). If you are a foreign company importing goods, the scope must cover VAT. A VAT only firm cannot represent you on a property sale, even if it looks indistinguishable from a CGT firm online.
5. Check legal status with public registers
Look up the firm on the public business register (Infogreffe or the equivalent open data portal) using the SIREN number on the mandate. You are checking the entity exists, is not in compulsory liquidation, and the directors named in the mandate are the directors on file. The check takes five minutes and rules out a surprising number of paper firms.
Worked example
A South African seller is finalising the sale of a Côte d'Azur villa for €1.6 million. Two firms quote: firm Alpha at €11,500 and firm Beta at €8,200. Beta is cheaper, the website is slick, and the email signature mentions "accredited fiscal representation". The seller asks for the agrément letter from each. Alpha replies in twenty minutes with a 2014 DGFiP letter, scope: real estate CGT, signed by the issuing director, SIREN visible. Beta replies after two days with a brochure paragraph and a sentence saying the firm "operates in partnership with an accredited entity". That partnership phrasing is the giveaway: Beta does not hold the status itself, it routes files through a third party. The seller cancels Beta and engages Alpha. The €3,300 difference buys a clean chain of liability and a single name on the 2048-IMM, which is exactly what the accreditation is for.
Pitfall to avoid
The pitfall is verifying the parent group instead of the contracting entity. Many accountancy networks have one accredited entity and several sister offices that sell the service under their own name and subcontract back. The marketing copy is identical; the legal status is not. When you verify, you are verifying the entity that signs the mandate and signs the 2048-IMM, full stop. If that entity is not the one on the DGFiP letter, the file moves into a grey zone where the Treasury can refuse to accept the guarantor, and you, the seller, become the only person they can pursue.
Pro tip
Ask the firm for the latest 2048-IMM they signed, fully redacted of client data, with only the firm signature block and the receipt stamp from the tax office visible. A firm that signs these every month produces it in minutes. A firm that has not signed one in six months will not produce it, because the workflow has gone cold and the relationship with the local centre des impôts has lapsed. Recent volume is the single best proxy for the firm being current, well staffed, and known by the tax office that will process your file.
Key takeaways
- Accreditation is a granted DGFiP status, not a self declared label.
- Always request the original letter, on letterhead, with a reference number.
- Match the entity on the letter to the entity on the mandate, line by line.
- Cross check the SIREN against the public register, and the reference with your notaire.
- Confirm the scope (real estate CGT, VAT, or both) matches your situation.
Frequently asked questions
Is there a public online register of accredited fiscal representatives?
There is no single open database with a search box. The accreditation is granted by the Direction Générale des Finances Publiques on a case by case basis and the official letter is held by the firm. Verification therefore relies on requesting the document and cross checking it with your notaire.
What does the accreditation letter actually look like?
A formal letter from the DGFiP, on headed paper, naming the legal entity that holds the agrément, with a reference number, the date the status was granted, and any scope limits (real estate CGT, VAT, both). It is signed by the issuing director.
Can a notaire confirm a representative is accredited?
Yes. Notaires regularly work with accredited firms and will confirm whether they have already filed a 2048-IMM signed by that firm. A notaire who refuses to comment is a signal in itself.
What if the firm only sends a screenshot of the agrément?
Ask for the original PDF with the DGFiP letterhead and the original signature. Reputable firms send it in seconds. Hesitation, redaction of the reference number, or a low resolution image are all reasons to step back.