Accredited Tax Representative Fees in France: Who Pays?

When a non-resident sells a property in France, appointing an accredited tax representative is a compulsory — and costly — step. The question comes up regularly: are those fees borne by the seller or the buyer? Short answer: the seller. There are, however, some practical nuances worth knowing.

The accredited tax representative acts on behalf of the non-resident seller: they calculate the capital gain, file the return, and guarantee payment of the tax to the French Treasury. Their fees are therefore logically borne by the seller. This allocation is universal in practice and is set out in the engagement letter signed between the seller and the representative.

In practice, the notary deducts the fees from the sale proceeds at the same time as the capital gains tax, and pays them directly to the representative. The seller receives their final settlement net of these costs.

When the property is sold in joint ownership (couple, family, estate), the fees are generally borne in proportion to each party’s ownership share. If one of the co-owners is a French tax resident, they are not subject to the accredited tax representative requirement, which applies only to non-resident co-owners.

An alternative approach, sometimes agreed between co-owners by convention, is to split the fees 50/50 or according to another negotiated ratio. This should be specified in the engagement letter.

Where a split-ownership property (usufruct and bare ownership) is sold, the tax analysis is more nuanced. If both rights are sold simultaneously, each party bears the capital gains tax on their respective portion (as determined by the fiscal scale under Article 669 of the French Tax Code). The representative’s fees are then generally apportioned in the same ratio.

If only one of the two rights is being sold, the selling party (usufructuary or bare owner, as applicable) bears the full fees.

A common question: are accredited tax representative fees deductible from the capital gain? The answer is no. Article 150 V of the French Tax Code does not list them among the costs deductible from the sale proceeds. This non-deductibility makes it all the more important to compare fees upfront — every euro saved is a euro net.

In principle no, since the tax representation requirement does not fall on the buyer. In practice, as part of an overall price negotiation, the seller can factor this cost into their calculations and adjust their expected net price accordingly. The buyer does not pay the representative directly; they may accept a price reduction that reflects, from the seller’s side, the burden of these fees.

This remains an economic adjustment, not a legal sharing of the representative’s fees.

At the final deed, the notary deducts from the sale proceeds, in this order:

• The outstanding mortgage balance and mortgage release costs.
• The capital gains tax (calculated by the accredited tax representative).
• The fees of the accredited tax representative.
• Any mortgage release fees, diagnostics costs, or eviction indemnities.
• The net balance is transferred to the seller’s designated account.

All these items appear in plain detail on the final settlement statement sent to the seller after signing.

Since the fees are neither deductible nor transferable, the only way to reduce their impact is to negotiate them upfront. ACCREDITAX’s systematic comparison of accredited tax representatives delivers an average saving of 20 to 40% compared to a direct approach — representing several thousand euros on a property worth €500,000 to €1 million.