![\"Decl-non-resident-bien-immo_Serv\"](\"http:\/\/www.lrf.fr\/wp-content\/uploads\/2016\/08\/Decl-non-resident-bien-immo_Serv.jpg\")
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YOU RESIDE OR ARE ESTABLISHED OUTSIDE FRANCE AND YOU SELL :<\/span><\/h4>\n\n- a real estate property located in France,<\/li>\n
- securities of a partnership (SCI) whose assets include one or more real estate properties located in France,<\/li>\n
- 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);<\/li>\n
- 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.<\/li>\n<\/ul>\n
A\u00a0DECLARATION OF\u00a0CAPITAL GAINS SHOULD BE ISSUED<\/span><\/h4>\nA tax representative accredited by the tax administration must be appointed<\/strong>:<\/strong><\/p>\n\n- 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,<\/li>\n
- If the amount of the sale of the property or the securities of a predominantly real estate company exceed \u20ac 150,000.<\/li>\n<\/ul>\n
WHAT CAN WE DO FOR YOU ?<\/span><\/h4>\nWE HAVE A GENERAL ACCRED<\/span>ITATION OF TAX REPRESENTATION <\/span><\/strong>delivered by the tax authorities for real estate gains.<\/p>\nWe act <\/span><\/span>as\u00a0tax 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,;<\/p>\nWe review the file and<\/span> CALCULATE THE AMOUNT OF CAPITAL GAIN<\/strong><\/span>;<\/p>\nWE PREPARE\u00a0THE\u00a0DECLARATION ON CAPITAL GAIN<\/strong>;<\/span><\/strong><\/p>\nWe ensure\u00a0<\/span>REGULATORY MONITORING\u00a0<\/strong><\/span>\u00a0and we analyze the consequences on your reporting requirements;<\/p>\nWe perform the PAYMENT OF THE WITHHOLDING TAX<\/span> <\/strong>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.<\/p>\n
A\u00a0DECLARATION OF\u00a0CAPITAL GAINS SHOULD BE ISSUED<\/span><\/h4>\nA tax representative accredited by the tax administration must be appointed<\/strong>:<\/strong><\/p>\n\n- 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,<\/li>\n
- If the amount of the sale of the property or the securities of a predominantly real estate company exceed \u20ac 150,000.<\/li>\n<\/ul>\n
WHAT CAN WE DO FOR YOU ?<\/span><\/h4>\nWE HAVE A GENERAL ACCRED<\/span>ITATION OF TAX REPRESENTATION <\/span><\/strong>delivered by the tax authorities for real estate gains.<\/p>\nWe act <\/span><\/span>as\u00a0tax 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,;<\/p>\nWe review the file and<\/span> CALCULATE THE AMOUNT OF CAPITAL GAIN<\/strong><\/span>;<\/p>\nWE PREPARE\u00a0THE\u00a0DECLARATION ON CAPITAL GAIN<\/strong>;<\/span><\/strong><\/p>\nWe ensure\u00a0<\/span>REGULATORY MONITORING\u00a0<\/strong><\/span>\u00a0and we analyze the consequences on your reporting requirements;<\/p>\nWe perform the PAYMENT OF THE WITHHOLDING TAX<\/span> <\/strong>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.<\/p>\n
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- 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,<\/li>\n
- If the amount of the sale of the property or the securities of a predominantly real estate company exceed \u20ac 150,000.<\/li>\n<\/ul>\n
WHAT CAN WE DO FOR YOU ?<\/span><\/h4>\n
WE HAVE A GENERAL ACCRED<\/span>ITATION OF TAX REPRESENTATION <\/span><\/strong>delivered by the tax authorities for real estate gains.<\/p>\n
We act <\/span><\/span>as\u00a0tax 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,;<\/p>\n
We review the file and<\/span> CALCULATE THE AMOUNT OF CAPITAL GAIN<\/strong><\/span>;<\/p>\n
WE PREPARE\u00a0THE\u00a0DECLARATION ON CAPITAL GAIN<\/strong>;<\/span><\/strong><\/p>\n
We ensure\u00a0<\/span>REGULATORY MONITORING\u00a0<\/strong><\/span>\u00a0and we analyze the consequences on your reporting requirements;<\/p>\n
We perform the PAYMENT OF THE WITHHOLDING TAX<\/span> <\/strong>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.<\/p>\n