The fee charged by an accredited tax representative in France is not regulated, and each provider sets its own rates. In practice, fees range from 0.4% to 1% of the sale price, and sometimes more for high-value properties or complex cases. This guide explains what drives the fee, what it covers, and how to obtain a fair price without settling for the first quote.

Across a representative sample of transactions handled through ACCREDITAX, the fees observed fall within the following range:

• Lower range: 0.4% to 0.6% of the sale price, for standard cases (clear holding period, country of residence covered by a straightforward tax treaty, sale price between €200,000 and €1M).
• Mid range: 0.6% to 0.8% of the sale price, for cases of average complexity (works costs to be reconstructed, several co-sellers, recent inheritance).
• Upper range: 0.8% to 1% and above, for high-value properties (price above €3M), properties held through a French property company (SCI), or complex cross-border tax situations.

There is no real market average, because each representative sets its fees according to its positioning, workload and guarantees. This is precisely why comparing offers makes sense, as the lower end of the range is rarely achievable without it.

The sale price

Most fee scales are tiered, with the percentage falling as the sale price rises. On a €300,000 property, the fee will be structurally higher as a percentage than on a €1.5M property, but not in absolute terms.

The complexity of the case

A recently acquired property, with a clear purchase deed and little renovation work, requires limited preparation. Conversely, an inherited property, a property held under split ownership, or one that has undergone extensive undocumented works demands more of the representative’s time, and the fee reflects this.

The seller’s country of residence

Some representatives handle all tax treaties in the same way, while others have developed specific expertise on cases involving the USA, the UK, the United Arab Emirates or Switzerland. Expertise comes at a price, but it can prevent costly mistakes in applying the treaty.

Contractual guarantees

A representative who commits to supporting the seller in the event of a tax reassessment throughout the entire limitation period charges more than a provider whose involvement ends at signing.

• Tax analysis of the case: reconstruction of the acquisition price, validation of deductible costs and works, and calculation of the taxable capital gain.
• Drafting and filing of the capital gains tax return (form 2048-IMM).
• The guarantee given to the French Treasury, meaning the representative’s contractual commitment to pay the tax should the seller default.
• Coordination with the notary up to the signing of the final deed of sale.
• Follow-up on any request from the tax authorities during the limitation period, under the terms of the signed contract.

External costs (tax stamps, registration fees) are payable separately and are not included in the representative’s fees.

Without a comparison, sellers usually discover the fees when the notary asks them to appoint a representative. At that stage, they are under time pressure and accept the first price offered. With ACCREDITAX, you consult several accredited representatives in parallel on your actual case, and within 48 to 72 hours you receive several costed, binding proposals.

The difference observed between the first unsolicited offer and the best offer obtained after comparison is generally between 20% and 40%. On a property sold for €800,000, the typical saving is between €1,600 and €3,200.

The accredited tax representative’s fees are paid by the seller, as is the capital gains tax they guarantee. They are deducted by the notary at signing from the sale proceeds and appear in the final statement given to the seller.

For the accounting details and specific cases (joint ownership, split ownership), see our dedicated article on who pays the tax representative’s fees.