Is a non-resident in France a natural or legal person who is resident in another country for tax purposes or has its registered office in another country. However, a second condition is added regarding the obligation to appoint a tax representative: only persons established outside the European Union are affected. For example, if you are a French person with a building in France, and you are a resident of the USA, for example, you are obliged to appoint such a specialist for the payment of your tax obligations in the event of an assignment. If your property is managed by an ICS, you must also designate a tax representative, even if its head office is in the EU.
Real estate tax representation
is therefore compulsory for all non-EU residents who sell property or property rights in France. The purpose of this provision is to ensure that the tax authorities comply with all the procedures related to the declaration of surplus value (2048-IMM) and to have an interlocutor in France, for any solicitation concerning the calculation, Or an enhancement proposal. The representative is therefore responsible for paying the tax and, where applicable, any surcharges, penalties and interest for late payment.
The assignors resident in the EU may appoint a proxy who will not sign the surplus value statement but will propose to prepare a detailed capital gain report, including a statement of surplus value which will be sent to the notary .