YOU RESIDE OR ARE ESTABLISHED OUTSIDE FRANCE AND YOU SELL :
- a real estate property located in France,
- securities of a partnership (SCI) whose assets include one or more real estate properties located in France,
- securities of a predominantly real estate company (company whose assets consist directly or indirectly more than 50% of properties located in France, property rights or securities of other predominantly real estate companies);
- securities of a non predominantly real estate company. Non-residents are subject to a withholding tax on capital gain, subject to international treaties, if the rights in the profits of companies with their spouse, ascendants and descendants have exceeded 25% at any time during the five years preceding the sale or regardless the percentage of their participation if they reside in a non-cooperative State.
A DECLARATION OF CAPITAL GAINS SHOULD BE ISSUED
A tax representative accredited by the tax administration must be appointed:
- If you reside in a country outside the European Union that has not signed with France a convention on administrative assistance in the fight against fraud and tax evasion,
- If the amount of the sale of the property or the securities of a predominantly real estate company exceed € 150,000.
WHAT CAN WE DO FOR YOU ?
WE HAVE A GENERAL ACCREDITATION OF TAX REPRESENTATION delivered by the tax authorities for real estate gains.
We act as tax representative for residents in a country outside the European Union that has not signed with France a convention on administrative assistance in the fight against fraud and tax evasion, and can act as a simple tax agent for residents of other countries,;
We review the file and CALCULATE THE AMOUNT OF CAPITAL GAIN;
WE PREPARE THE DECLARATION ON CAPITAL GAIN;
We ensure REGULATORY MONITORING and we analyze the consequences on your reporting requirements;
We perform the PAYMENT OF THE WITHHOLDING TAX if applicable social security contributions if this is not made by the notary. We monitor relationships with relevant tax authorities, until the stage of the claim, if any.
Do hot hesitate to contact us for any assistance or question !