The statute in one paragraph
French law does not ask you to appoint a fiscal representative as a courtesy. It is an obligation set by Article 244 bis A of the Code général des impôts for real-estate transactions by non-residents, and by Article 289 A for certain VAT operations by non-EU businesses. Both articles share the same architecture: identify a non-French-resident party, cross a threshold, fall outside a narrow list of exemptions, and the representative becomes mandatory. The notaire (for property) or the tax office (for VAT) will not close the file without that appointment on paper.
Three triggers, in plain English
Strip the statute to its skeleton and you get three questions. First, where do you live for tax purposes on the day of the sale? If that is inside the European Union, the European Economic Area (Iceland, Liechtenstein, Norway), or Switzerland, the appointment requirement does not apply at all on real-estate sales, since the 2015 reform aligned the regime with European case law. Everywhere else, including the United Kingdom since 2021, you remain in scope. Second, is the sale price above €150,000 per seller? The threshold is per seller, not per property, so a couple selling jointly sees the threshold doubled in practice. Third, is the gain actually taxable? A 30-year holding period on residential property wipes out income-tax CGT and social charges; at that point the administration accepts that there is no tax to secure and tolerates the absence of a representative. Outside these three gates, the representative is required.
Decision table
The matrix below lets you check your own case in seconds. It mirrors the logic the notaire applies when reviewing the compromis de vente.
| Your residence | Sale price per seller | Holding period | Representative required? |
|---|---|---|---|
| EU, EEA, or Switzerland | Any | Any | No (permanent exemption) |
| United Kingdom, US, Canada, etc. | €150,000 or less | Any | No (threshold exemption) |
| United Kingdom, US, Canada, etc. | Above €150,000 | Less than 22 years | Yes |
| United Kingdom, US, Canada, etc. | Above €150,000 | 22 to 29 years | Yes, though social charges are tapered |
| United Kingdom, US, Canada, etc. | Above €150,000 | 30 years or more, residential | Not in practice (nil tax) |
| Non-cooperative jurisdiction | Any above €150,000 | Any | Yes, with stricter checks and higher CGT |
The VAT case is different
For foreign companies carrying out taxable operations in France (import-export, e-commerce into France, services attached to French real estate), the rule sits in Article 289 A. A non-EU company needs a VAT fiscal representative unless its home jurisdiction benefits from a reciprocity agreement. The United Kingdom has enjoyed that reciprocity since the administrative decision of early 2021; Norway and Iceland also qualify. For everyone else (US companies, Swiss-based traders outside the specific VAT scope, Gulf vendors), the appointment is required from the first taxable euro, there is no €150,000 threshold on the VAT side.
Worked example
Claire and Paul, US residents, sell a Cannes apartment for €410,000. They bought it in 2012 for €290,000 with €25,000 of documented renovations. Residence: United States, non-EU, in scope. Price per seller: €205,000 each, above €150,000. Holding period: 13 years, below 22, so no full taper. Verdict: representative required. The firm computes a taxable gain of roughly €95,000 after allowances, an income-tax CGT of about €18,000, social charges of around €16,300, and provides the guarantee. Their fee lands at €2,400 flat; the notaire releases the net proceeds on deed day once the 2048-IMM is signed and the representative has counter-signed the guarantee.
Pitfall to avoid
The biggest mistake readers make is reading the €150,000 threshold as a property-level number. It is not. A €280,000 sale with two co-sellers each at €140,000 is exempt; a €320,000 sale with two co-sellers each at €160,000 requires a representative, even though both gains are small. If your compromis lists two sellers with unequal shares, the threshold test is applied to each share, which means one co-owner may be exempt while the other is in scope. The notaire will flag it, but only after you have already negotiated the price, so run the per-seller test before you sign.
Pro tip
If the sale price sits just above €150,000 per seller, ask the notaire to structure the deed so the share attribution reflects the real economic ownership. In many couples the property was legally bought 50/50 but funded 70/30; formalising that split in the deed (with supporting bank trace) can bring one spouse below the threshold and remove the representative requirement for that share entirely. It is a niche move and the notaire has to be comfortable with it, but when it works it saves the full representative fee on one half of the transaction.
Key takeaways
- The obligation comes from Article 244 bis A (property) and Article 289 A (VAT), not from firm marketing.
- EU, EEA, and Swiss residents never need a real-estate representative; the UK lost that benefit after Brexit.
- The €150,000 threshold is per seller; split ownership can flip one co-seller below the line.
- A 30-year residential holding wipes out tax and, in practice, the appointment requirement.
- On VAT, the threshold concept does not exist; appointment kicks in from the first taxable euro.
Frequently asked questions
Does a French bank account or family tie remove the requirement?
No. The trigger is your tax residence on the day of the deed, not whether you have a French IBAN, a French family, or a second home in Provence. The notaire looks at the most recent residence certificate issued by your home tax authority.
What happens if the sale is technically above €150,000 but the gain is zero?
The appointment rule keys off the sale price, not the gain. If you are non-EU and the price crosses €150,000 per seller, a representative is still required, even when taper relief or a loss-making resale drops the taxable gain to nil. The representative simply signs a nil return.
Is the rule different for SCI share sales?
No. Article 244 bis A and its implementing decree extend to shares in a société à prépondérance immobilière (SPI), so selling SCI shares that predominantly hold French real estate triggers the same appointment obligation.
Can my notaire waive the requirement?
The notaire cannot waive a statutory rule. What the notaire can do is confirm on the file that one of the automatic exemptions applies (EU/EEA residency, €150,000 threshold, 30-year holding on residential property), in which case no appointment is needed.