DA-Tax
Tax Agent
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UK residents selling a property over €150.000 are required to appoint a French tax agent to verify the capital gains tax due. The tax agent has to be accredited by the French Tax Authority and there is a very limited number of them so choice is minimal.
They charge around 1% of the sale price which is tax deductible from any gain. Negotiation of this fee is almost impossible. The tax agent is liable for any unpaid tax and so takes a very conservative line.
If there is a big gain it is worthwhile meeting the agent and going through all the deductible expenditure with the agent. You need to show it is capital and not repair/income expenditure. You need to have receipts and bank statements to show payment.
The notaire usually appoints the tax agent often without telling the seller or discussing the cost. The seller has little option especially after exchange of contracts as the notaire will not release the sale proceeds without the tax agent's certificate.
EU residents are not required to appoint a tax agent.
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