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Seller "private individual"

  • if the seller is domiciled outside the European Union or the European Economic Area (except Liechtenstein for which the tax representative is always required)
  • if the selling price is higher than 150.000 €,
  • if the property was bought less than 30 years ago,
  • if there is no capital gain tax to pay

The threshold of 150.000 € is valued without taking into account the agency fees, using the share of each joint owner, and after deduction of the furniture.
 
If the sellers are married, the threshold of 150.000 € is valued using the total selling price.

Seller "legal entity"

The appointment of a tax representative is mandatory for companies or organizations domiciled or established outside the EU / EEA, and for legal entities domiciled in Switzerland and Liechtenstein, whatever the selling price.

French partnership (relating to art. 8 to 8ter french taxe code)

  • The threshold of 150.000 € is valued by adding the shares of the "non-resident" partners "private individuals".
     
  • If only one of the partners is a legal entity : the French partnership has to appoint an accredited representative in all cases.