New Requirements for French Property Sales

Non-residents selling property in France must, subject to a limited number of exemptions, appoint a fiscal representative. UK nationals have previously benefitted from a blanket exemption but this has been withdrawn following the UK’s departure from the EU.


The fiscal representative’s role is to verify that the correct amount of tax has been paid. Their costs can typically range from 0.4 to 1% of the property value. Under the French tax system, the fiscal representative assumes liability for any miscalculation of tax, which leads the representatives to produce very conservative calculations. For example, a fiscal representative might not always deduct all allowable capital expenses.


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