The Accredited Tax Representative for Non-Residents

SARF : Société Accréditée de Représentation Fiscale

Accredited tax representatives for over 25 years, we specialise in capital gains tax on property payable by non residents.
SARF is a private company, dedicated exclusively to providing tax representation services.


When do you need to appoint a tax representative?

If you are a non-resident private individual:
- If the sales price is over 150,000 Euro
- and you have owned the property for less than 30 years

In case of joint ownership, this 150,000 € threshold applies to each joint owner
For married couples or civil partnerships (PACS), this threshold applies to the couple.

If the owner is a company established outside France :
- For all property sales (no minimum price or maximum ownership period)

If the owner is an SCI or a registered partnership [société de personnes] not liable for corporation tax, established in France:
- If all of the shareholders are individuals:
> If the overall share owned by non- resident shareholders exceeds 150,000€,
> and the property has been owned for less than 30 years;

- If one of the shareholders is a company not established in France: in all cases;

- If there are individual shareholders and a corporate shareholder not established in France:
> In all cases for the corporate shareholder not registered in France,

> for the individual shareholders: if the proportion owned by all of the non-resident shareholders (individuals + foreign corporations) exceeds 150,000€ and if the property has been owned for less than 30 years.

What does a tax representative do for you?
- They sign your capital gains tax return.
- They guarantee that the return is correct.
- They undertake to pay any tax and penalties in the event of an adjustment
- Their liability is unlimited.


What are the advantages of being represented by Sarf?
- The quality of our advice and service is backed by 25 years' experience.
- We will process your file in 24  hours.
- Sarf has led the competition in the profession since 1983.
- You are assigned a personal legal advisor to take care of your file, specialised in tax representation for non-residents.


How does Sarf receive its fees?
- Our fees, which are paid out of the proceeds of the sale, are deducted from the chargeable gain.
- No supplement is payable to defend you in the event of an audit*.

* Sarf defends its clients free of charge, in accordance with its contractual conditions, in case of a tax audit, adjustment or demand for information concerning a tax situation guaranteed by Sarf.


 

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