Fiscal Representative in France

Partner of the real estate transaction and property management for non-residents

fiscal-representative in France

Fiscal specialist for Non-Residents in France

The role of the ‘Fiscal representative’ within Roche & Cie comes into effect during the transfer of a property owned by a non-resident company or individual.

In fact, French administration requires the appointment of a tax representative for certain transfers of property or shares of property companies:

For Individuals:

–   If the sale price is above 150,000 Euros.

–   Even if the sale does not generate a capital gain or is exempt (except for ownership of more than 30 years).

For Property Companies whose registered office is in France

–   When shares held by resident shareholders exceed 150,000 Euros.
–   If a shareholder is a foreign company.

For Foreign Companies in general

We offer to be your tax representative; this role includes the following services:

–   Signing declaration 2048-IMM or 2048-M.

–   Application for certification from the relevant administrative department.

–   Calculation of capital gains (data collection, calculation/drafting of declarations).

–   Keeping track of your file at the administrative department.

–   Managing capital gains declarations over a period of four years.

This is the basic outline of the procedure involved in tax representation :

Fiscal representative in France

Fiscal representation in France

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VAT Tax Representation .

The undertakings concerned by the appointment of a representative or a tax representative:

  • Companies outside the European Union – Obligation to appoint a tax representative.

In accordance with Article 289 AI of the General Tax Code (CGI), where a person established outside the European Union is liable for VAT or has to fulfill declaratory obligations, he is required to have a tax representative established in France who undertakes to fulfill the formalities imposed on that person and, in the case of taxable transactions, to pay the tax in his place.

  • Companies located in the European Union. – Obligation to appoint a tax agent

Firms established in the European Union are exempt from appointing a tax representative. If they are liable for VAT in France, they must identify themselves with the Tax Department of foreign companies. They have the option of appointing a tax agent to carry out all or part of the reporting formalities and to pay VAT on their behalf. Unlike the tax representative, the foreign company alone remains liable for the tax.

Obligations of the tax representative

  • Issue invoices by expressly indicating that they are acting as representatives of the foreign company
  • Maintain the accounting of operations carried out in France by the company.
  • Take charge for you of all VAT returns including claims for refund.
  • If the tax representative does not fulfill his obligations (or in the absence of his designation), it is the recipient of the goods (the French client) who is liable for VAT and penalties.

The Cabinet Roche & Cie, offers you:

  • To accompany your companies not established in France in their tax obligations regarding VAT.
  • A complete analysis of your economic, legal, and commercial situation that you plan to have in France. We will analyze your purchase and sales invoices and advise you in order to comply with French legislation.
  • We will carry out for you the registration procedures for VAT in France and accompany you by offering you advice on the invoicing and the rules of taxation for VAT of your operations.

Contact us

Cabinet Roche & Cie, Standard Chartered Accountant in France.
Tax Representative in France.
Specialist in Real Estate and Taxation of Non-residents