How to use this glossary
Every term below is one a non-resident meets at least once when selling French property, registering a foreign company for French VAT, or reviewing an accredited fiscal representative's engagement letter. Definitions are short on purpose; where a concept deserves a full page, the entry links to the underlying guide. French words appear in italics and are followed by the English shorthand we use across the site. Years are dynamic: if an entry says "as of 2026", the figure has been updated for the current year.
A
Représentant fiscal accrédité (accredited tax representative)
A legal or natural person authorised by a French regional tax office (DRFIP or DDFIP) to sign non-resident tax declarations and stand jointly liable for the tax. Accreditation is scoped (real-estate capital gains, VAT, or both), nominative, and time-limited. Read the full pillar guide.
Article 244 bis A (Code général des impôts)
The article of the French tax code that governs capital gains tax on real estate sold by non-residents. It sets the base rate (19 percent income tax), the progressive surtax above €50,000 of gain, and the cases where an accredited representative must be appointed. See the plain-English breakdown.
B
BOFiP (Bulletin officiel des finances publiques)
The doctrinal commentary published by the French tax authority, explaining how it applies the law in practice. A notaire or accredited representative cites BOFiP the way a common-law lawyer cites case law: it is not binding on courts but it binds the administration's own conduct.
C
Plus-value immobilière (capital gains tax on real estate)
The tax on the gain between purchase price and sale price, after allowable costs, for property held in France. For non-residents, the rate is 19 percent income tax plus a progressive surtax above €50,000 of gain, plus social charges. Allowances reduce the base after five years of holding and eliminate it after 22 years (income tax) and 30 years (social charges). See the full rules.
Représentant correspondant (correspondence representative)
A lighter form of representation used for the IFI wealth tax and for some administrative notices: the representative receives post on the non-resident's behalf but does not guarantee the tax. Not to be confused with the accredited representative for capital gains tax. Details on the 90-day rule page.
D
DDFIP / DRFIP
Regional branches of the French tax authority (Direction départementale / régionale des finances publiques). They issue accreditations for fiscal representatives and hold the master list of accredited firms covering their territory.
Acte authentique de vente (deed of sale)
The notarial deed that transfers ownership of French real estate. The notaire collects the CGT, social charges and, where applicable, the representative's guarantee before releasing the balance of the price to the seller.
E
EEA (European Economic Area)
The EU member states plus Iceland, Liechtenstein and Norway. Residents of those countries and of Switzerland benefit from the standard exemption from appointing an accredited representative; residents of other countries generally must appoint one above the €150,000 threshold.
Consignation / retenue de garantie (escrow, guarantee retention)
A hold-back of part of the sale price to secure post-deed obligations. When an accredited representative requires a personal escrow on top of the official CGT, treat it as a red flag. See escrow and guarantee retentions.
F
Fiscal representative (generic)
Umbrella term for any third party that represents a taxpayer before the French tax authority. It covers the accredited representative (mandatory in defined cases, joint liability), the VAT representative (specific regime for foreign companies), and the correspondence representative (light scope, no joint liability).
Form 2048-IMM
The French capital gains declaration for non-resident sellers of real estate. The notaire files it alongside the deed. See the walkthrough.
I
IFI (Impôt sur la fortune immobilière)
The French real-estate wealth tax, owed by non-residents on French real-estate assets worth more than €1.3 million. A correspondence representative can be required in some cases; see IFI and the correspondence representative.
Import VAT
VAT due on goods brought into France from outside the EU. Since the reverse-charge reform, most import VAT is self-assessed on the CA3 return rather than paid at the border. See the reverse-charge mechanism.
J
Solidarité fiscale (joint tax liability)
The core obligation of an accredited representative: if the non-resident underpays, the representative is personally liable for the same tax, penalties and interest. Joint liability is what the accreditation certifies and what the firm's civil liability insurance covers.
L
LMNP (Loueur en meublé non professionnel)
The French tax status for non-professional furnished rental, commonly used for leaseback properties. Resale by a non-resident raises specific questions on VAT clawback and CGT base. See the LMNP resale guide.
M
Mandataire fiscal (tax agent)
A generic term for a proxy who files returns on a taxpayer's behalf without joint liability. It is not a synonym for accredited representative; a tax agent cannot sign a 2048-IMM where an accreditation is required. See tax representative vs tax agent.
N
Notaire
A French public officer with exclusive competence to authenticate real-estate deeds. The notaire collects CGT and social charges at the deed; the accredited representative signs the 2048-IMM and guarantees the tax. The two roles overlap and must be coordinated, as explained in the notaire vs representative guide.
P
Prélèvements sociaux (social charges)
The social levy on income and gains, at 17.2 percent for most non-residents. Residents of an EU/EEA state or Switzerland affiliated to that state's social-security scheme pay a reduced 7.5 percent prélèvement de solidarité. See which rate applies to you.
R
Accord de réciprocité (reciprocity agreement)
A bilateral arrangement under which France and a non-EU country agree to exempt each other's taxpayers from appointing a VAT representative. The UK post-Brexit is the notable example; see Brexit and the reciprocity exception.
S
SCI (Société civile immobilière)
A French civil company used to hold real estate. Selling SCI shares can trigger CGT under Article 244 bis A if the company is real-estate preponderant (SPI). See selling SCI shares as a non-resident.
Surtaxe plus-values immobilières (progressive surtax)
A supplementary tax on real-estate gains above €50,000 per seller, progressively ramping from 2 percent to 6 percent. Applies on top of the 19 percent base rate and is collected at the deed.
T
€150,000 threshold
The per-seller price threshold below which no accredited representative is required, even for non-EU sellers. It is calculated per seller share, not per deed; a couple selling jointly for €280,000 may each sit under the threshold. See how it is really calculated.
V
VAT representative
An accredited firm that registers a foreign company for French VAT, files returns and guarantees the VAT owed. Required for non-EU companies without a reciprocity agreement. See VAT fiscal representative in France.
A term you expected is missing?
Write to us via the contact form and we add it. The glossary is capped at the vocabulary a non-resident seller or a foreign company actually meets, not at every acronym in French tax: we would rather ship a short useful list than a long unread one.