Special agents: under new rules many non-resident owners of French property must appoint a tax agent
Dyson, H.
Special agents: under new rules many non-resident owners of French property must appoint a tax agent - 2003 - Solicitors' Journal 147 (2) 17 January 2003, 52(1) .
From 1 January 2003 French rules change and all companies which are not incorporated in France are required to appoint a representant fiscal (tax agent) irrespective of the sale price, length of ownership or if there is tax liability. For private individuals a tax agent must only be appointed where the price exceeds 100 000 euros and the ownership period is less than 22 years.
FRANCE
CAPITAL GAINS TAX
NON-RESIDENTS
RESIDENTIAL PROPERTY
PROPERTY-COMMERCIAL PROPERTY
Special agents: under new rules many non-resident owners of French property must appoint a tax agent - 2003 - Solicitors' Journal 147 (2) 17 January 2003, 52(1) .
From 1 January 2003 French rules change and all companies which are not incorporated in France are required to appoint a representant fiscal (tax agent) irrespective of the sale price, length of ownership or if there is tax liability. For private individuals a tax agent must only be appointed where the price exceeds 100 000 euros and the ownership period is less than 22 years.
FRANCE
CAPITAL GAINS TAX
NON-RESIDENTS
RESIDENTIAL PROPERTY
PROPERTY-COMMERCIAL PROPERTY