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Tax representative for real estate: entrust us with the declaration of your real estate capital gains

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Who is required to appoint a tax representative?

Appointing a tax representative is a legal obligation for any person residing outside the European Union who wishes to sell a property located in France.

Thus, if you reside outside the EU, you must appoint a tax representative in France in one of the following cases:

  • You sell the property yourself;
  • The property is sold by a real estate company (SCI, or “société civile immobilière”) of which you are a partner;
  • You sell shares in a company whose assets mainly consist of real estate located in France, regardless of its legal form (SCI, SNC, SARL, SAS, etc.).
In France, a deed of sale cannot be registered with the French tax authorities without the appointment of a tax representative. Consequently, transfers of ownership cannot take place without a tax representative. In certain specific situations, tax allowances and exemptions may apply. Under strict conditions, an exemption from the obligation to appoint a tax representative is also possible. To determine whether this applies to your case, please contact our experts.

Choosing ASD Group means choosing simplicity

In collaboration with the notary, ASD Group:

  • Determines the amount of the capital gain, taking into account deductible items (works, disposal costs, etc.);
  • Calculates the capital gains tax and social security contributions due on the disposal;
  • Prepares and signs the capital gains declaration.

Choosing ASD Group means opting for security

As your tax representative, ASD Group defends your position during tax audits in order to protect you against any subsequent financial penalties.

Technical details

Tax rates for individuals:

  • Income tax: 19%
  • Social security contributions:
  • Non-EU residents (excluding Switzerland): 17.2%
  • Swiss residents: 7.5%

Tax rates for companies:

  • French corporate tax: 28%
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Why choose ASD: the advantages

  • A team of tax specialists is available to assist you;
  • The quality of the work and the security of your real estate disposal are guaranteed;
  • ASD Group’s fees are deductible from your taxable capital gain.

Complementary services

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Intra-Community VAT refund
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Tax representative
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E-Reporting in France

From 1 September 2026 · Foreign large and mid-sized companies, get ready! More info