{"id":440,"date":"2019-03-13T23:28:27","date_gmt":"2019-03-13T22:28:27","guid":{"rendered":"https:\/\/gpb-accredite.com\/representant-fiscal-plus-value-non-residents\/"},"modified":"2022-02-27T15:59:04","modified_gmt":"2022-02-27T14:59:04","slug":"representant-fiscal-plus-value-non-residents","status":"publish","type":"page","link":"https:\/\/gpb-accredite.com\/en\/","title":{"rendered":"Home"},"content":{"rendered":"<div class=\"slider-wrapper relative\" id=\"slider-1683763580\" >\n    <div class=\"slider slider-nav-circle slider-nav-large slider-nav-light slider-style-normal\"\n        data-flickity-options='{\n            \"cellAlign\": \"center\",\n            \"imagesLoaded\": true,\n            \"lazyLoad\": 1,\n            \"freeScroll\": false,\n            \"wrapAround\": true,\n            \"autoPlay\": 6000,\n            \"pauseAutoPlayOnHover\" : true,\n            \"prevNextButtons\": true,\n            \"contain\" : true,\n            \"adaptiveHeight\" : true,\n            \"dragThreshold\" : 10,\n            \"percentPosition\": true,\n            \"pageDots\": true,\n            \"rightToLeft\": false,\n            \"draggable\": true,\n            \"selectedAttraction\": 0.1,\n            \"parallax\" : 0,\n            \"friction\": 0.6        }'\n        >\n        \n\n  <div class=\"banner has-hover\" id=\"banner-1122328802\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                                    \n                    <\/div><!-- bg-layers -->\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1761243304\" class=\"text-box banner-layer x50 md-x5 lg-x5 y30 md-y50 lg-y50 res-text\">\n                     <div data-animate=\"fadeInRight\">           <div class=\"text box-shadow-3\">\n              \n\t<div class=\"is-border\"\n\t\tstyle=\"border-color:rgb(15, 92, 135);border-width:0px 0px 0px 10px;\">\n\t<\/div>\n              <div class=\"text-inner text-left\">\n                  \n<h1 class=\"uppercase blue\"><strong>Welcome to GPB ACCREDITE<\/strong><\/h1>\n<p><strong>Your Accredited Tax Representative in France<\/strong><\/p>\n              <\/div>\n           <\/div><!-- text-box-inner -->\n       <\/div>                     \n<style scope=\"scope\">\n\n#text-box-1761243304 .text {\n  background-color: rgba(255, 255, 255, 0.94);\n  font-size: 100%;\n}\n#text-box-1761243304 .text-inner {\n  padding: 30px 30px 30px 30px;\n}\n#text-box-1761243304 {\n  width: 90%;\n}\n\n\n@media (min-width:550px) {\n\n  #text-box-1761243304 {\n    width: 44%;\n  }\n\n}\n<\/style>\n    <\/div><!-- text-box -->\n \n        <\/div><!-- .banner-layers -->\n      <\/div><!-- .banner-inner -->\n\n            \n<style scope=\"scope\">\n\n#banner-1122328802 {\n  padding-top: 520px;\n}\n#banner-1122328802 .bg.bg-loaded {\n  background-image: url(https:\/\/gpb-accredite.com\/wp-content\/uploads\/2019\/03\/img1-p1.jpg);\n}\n#banner-1122328802 .bg {\n  background-position: 0% 61%;\n}\n\n\n@media (min-width:550px) {\n\n  #banner-1122328802 {\n    padding-top: 637px;\n  }\n\n}\n<\/style>\n  <\/div><!-- .banner -->\n\n\n\n  <div class=\"banner has-hover\" id=\"banner-912563244\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                                    \n                    <\/div><!-- bg-layers -->\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n        <\/div><!-- .banner-layers -->\n      <\/div><!-- .banner-inner -->\n\n            \n<style scope=\"scope\">\n\n#banner-912563244 {\n  padding-top: 637px;\n}\n#banner-912563244 .bg.bg-loaded {\n  background-image: url(https:\/\/gpb-accredite.com\/wp-content\/uploads\/2019\/03\/Fichier-1.png);\n}\n#banner-912563244 .bg {\n  background-position: 0% 55%;\n}\n<\/style>\n  <\/div><!-- .banner -->\n\n\n\n  <div class=\"banner has-hover\" id=\"banner-186967806\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                                    \n                    <\/div><!-- bg-layers -->\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n        <\/div><!-- .banner-layers -->\n      <\/div><!-- .banner-inner -->\n\n            \n<style scope=\"scope\">\n\n#banner-186967806 {\n  padding-top: 637px;\n}\n#banner-186967806 .bg.bg-loaded {\n  background-image: url(https:\/\/gpb-accredite.com\/wp-content\/uploads\/2019\/03\/img3-p1.jpg);\n}\n#banner-186967806 .bg {\n  background-position: 0% 61%;\n}\n<\/style>\n  <\/div><!-- .banner -->\n\n\n     <\/div>\n\n     <div class=\"loading-spin dark large centered\"><\/div>\n\n     <style scope=\"scope\">\n             <\/style>\n<\/div><!-- .ux-slider-wrapper -->\n\n\n<div class=\"row row-full-width align-equal align-center row-solid marbleBG\"  id=\"row-1897346313\">\n<div class=\"col large-12\"  ><div class=\"col-inner text-center dark\" style=\"padding:45px 0px 45px 0px;\" >\n<h2 class=\"uppercase\" style=\"font-size: 35px;\">Your Accredited Tax Representative<\/h2>\n<p style=\"text-align: center; color: white; width: 75%; margin: auto;\">In the real estate sales sector, GPB ACCREDIT\u00c9 offers assistance to non-residents and works closely with their notaries <strong>across France<\/strong><\/p>\n<\/div><\/div>\n\n<style scope=\"scope\">\n\n#row-1897346313 > .col > .col-inner {\n  padding: 500px 0px 50px 0px;\n  background-color: rgb(15, 92, 135);\n}\n<\/style>\n<\/div>\n<div class=\"row row-collapse\"  id=\"row-761805169\">\n<div class=\"col small-12 large-12\"  ><div class=\"col-inner\" style=\"padding:30px 0px 0px 0px;\" >\n<div class=\"row\"  id=\"row-1911315909\">\n<div class=\"col medium-6 small-12 large-6\"  ><div class=\"col-inner\"  >\n\n  <div class=\"banner has-hover\" id=\"banner-316281846\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                        <div class=\"overlay\"><\/div>            \n                    <\/div><!-- bg-layers -->\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1916700586\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<h3 class=\"uppercase\"><a href=\"https:\/\/gpb-accredite.com\/en\/tax-representative\/\"><strong>TAX REPRESENTATIVE<\/strong><\/a><\/h3>\n              <\/div>\n           <\/div><!-- text-box-inner -->\n                            \n<style scope=\"scope\">\n\n#text-box-1916700586 .text-inner {\n  padding: 20px 18px 20px 20px;\n}\n#text-box-1916700586 {\n  width: 90%;\n}\n#text-box-1916700586 .text {\n  font-size: 100%;\n}\n\n\n@media (min-width:550px) {\n\n  #text-box-1916700586 .text {\n    font-size: 140%;\n  }\n\n}\n<\/style>\n    <\/div><!-- text-box -->\n \n        <\/div><!-- .banner-layers -->\n      <\/div><!-- .banner-inner -->\n\n            \n<style scope=\"scope\">\n\n#banner-316281846 {\n  padding-top: 350px;\n}\n#banner-316281846 .bg.bg-loaded {\n  background-image: url(https:\/\/gpb-accredite.com\/wp-content\/uploads\/2019\/03\/accounting-analytics-balance-209224-1024x683.jpg);\n}\n#banner-316281846 .overlay {\n  background-color: rgba(15, 87, 128, 0.25);\n}\n<\/style>\n  <\/div><!-- .banner -->\n\n\n<\/div><\/div>\n<div class=\"col medium-6 small-12 large-6\"  ><div class=\"col-inner\"  >\n\n  <div class=\"banner has-hover\" id=\"banner-960425749\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                        <div class=\"overlay\"><\/div>            \n                    <\/div><!-- bg-layers -->\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-303539936\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<h3 class=\"uppercase\"><a href=\"https:\/\/gpb-accredite.com\/en\/operation\/\"><strong>OPERATION<\/strong><\/a><\/h3>\n              <\/div>\n           <\/div><!-- text-box-inner -->\n                            \n<style scope=\"scope\">\n\n#text-box-303539936 .text-inner {\n  padding: 20px 18px 20px 20px;\n}\n#text-box-303539936 {\n  width: 90%;\n}\n#text-box-303539936 .text {\n  font-size: 100%;\n}\n\n\n@media (min-width:550px) {\n\n  #text-box-303539936 .text {\n    font-size: 140%;\n  }\n\n}\n<\/style>\n    <\/div><!-- text-box -->\n \n        <\/div><!-- .banner-layers -->\n      <\/div><!-- .banner-inner -->\n\n            \n<style scope=\"scope\">\n\n#banner-960425749 {\n  padding-top: 350px;\n}\n#banner-960425749 .bg.bg-loaded {\n  background-image: url(https:\/\/gpb-accredite.com\/wp-content\/uploads\/2019\/04\/aerial-photography-architecture-building-1546168-1024x576.jpg);\n}\n#banner-960425749 .overlay {\n  background-color: rgba(15, 87, 128, 0.25);\n}\n<\/style>\n  <\/div><!-- .banner -->\n\n\n<\/div><\/div>\n<\/div>\n<div class=\"row\"  id=\"row-2114233595\">\n<div class=\"col medium-6 small-12 large-6\"  ><div class=\"col-inner\"  >\n\n  <div class=\"banner has-hover\" id=\"banner-1698537539\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                        <div class=\"overlay\"><\/div>            \n                    <\/div><!-- bg-layers -->\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-76132577\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<h3 class=\"uppercase\"><a href=\"\/actualites\/\"><strong>news<\/strong><\/a><\/h3>\n              <\/div>\n           <\/div><!-- text-box-inner -->\n                            \n<style scope=\"scope\">\n\n#text-box-76132577 .text-inner {\n  padding: 20px 18px 20px 20px;\n}\n#text-box-76132577 {\n  width: 90%;\n}\n#text-box-76132577 .text {\n  font-size: 100%;\n}\n\n\n@media (min-width:550px) {\n\n  #text-box-76132577 .text {\n    font-size: 140%;\n  }\n\n}\n<\/style>\n    <\/div><!-- text-box -->\n \n        <\/div><!-- .banner-layers -->\n      <\/div><!-- .banner-inner -->\n\n            \n<style scope=\"scope\">\n\n#banner-1698537539 {\n  padding-top: 150px;\n}\n#banner-1698537539 .bg.bg-loaded {\n  background-image: url(https:\/\/gpb-accredite.com\/wp-content\/uploads\/2019\/04\/unnamed-1-1024x576.jpg);\n}\n#banner-1698537539 .overlay {\n  background-color: rgba(15, 87, 128, 0.25);\n}\n<\/style>\n  <\/div><!-- .banner -->\n\n\n<\/div><\/div>\n<div class=\"col medium-6 small-12 large-6\"  ><div class=\"col-inner\"  >\n\n  <div class=\"banner has-hover\" id=\"banner-1236031224\">\n          <div class=\"banner-inner fill\">\n        <div class=\"banner-bg fill\" >\n            <div class=\"bg fill bg-fill \"><\/div>\n                        <div class=\"overlay\"><\/div>            \n                    <\/div><!-- bg-layers -->\n        <div class=\"banner-layers container\">\n            <div class=\"fill banner-link\"><\/div>            \n   <div id=\"text-box-1951495431\" class=\"text-box banner-layer x50 md-x50 lg-x50 y50 md-y50 lg-y50 res-text\">\n                                <div class=\"text dark\">\n              \n              <div class=\"text-inner text-center\">\n                  \n<h3 class=\"uppercase\"><a href=\"https:\/\/gpb-accredite.com\/en\/contact-us\/\"><strong>CONTACT US<\/strong><\/a><\/h3>\n              <\/div>\n           <\/div><!-- text-box-inner -->\n                            \n<style scope=\"scope\">\n\n#text-box-1951495431 .text-inner {\n  padding: 20px 18px 20px 20px;\n}\n#text-box-1951495431 {\n  width: 90%;\n}\n#text-box-1951495431 .text {\n  font-size: 100%;\n}\n\n\n@media (min-width:550px) {\n\n  #text-box-1951495431 .text {\n    font-size: 140%;\n  }\n\n}\n<\/style>\n    <\/div><!-- text-box -->\n \n        <\/div><!-- .banner-layers -->\n      <\/div><!-- .banner-inner -->\n\n            \n<style scope=\"scope\">\n\n#banner-1236031224 {\n  padding-top: 150px;\n}\n#banner-1236031224 .bg.bg-loaded {\n  background-image: url(https:\/\/gpb-accredite.com\/wp-content\/uploads\/2019\/04\/aerial-business-computer-1011329-1024x579.jpg);\n}\n#banner-1236031224 .overlay {\n  background-color: rgba(15, 87, 128, 0.25);\n}\n<\/style>\n  <\/div><!-- .banner -->\n\n\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n<style scope=\"scope\">\n\n<\/style>\n<\/div>\n<div class=\"text-center\"><div class=\"is-divider divider clearfix\" style=\"max-width:1000px;height:2px;background-color:rgb(15, 92, 135);\"><\/div><\/div><!-- .divider -->\n<div class=\"row\"  id=\"row-73160004\">\n<div class=\"col small-12 large-12\"  ><div class=\"col-inner\" style=\"padding:0px 0px px 0px;margin:0px 0px 0px 0px;\" >\n<h2 style=\"text-align: center;\"><strong>GPB ACCREDITE holds a permanent tax representation accreditation issued by the General Direction of Public Finance (DGFIP).<\/strong><\/h2>\n<p align=\"justify\">Are you looking for a tax representative in Paris ? or a tax representative in Nice? Welcome to <strong>GPB ACCREDITE<\/strong><\/p>\n<p>At <strong>GPB ACCREDITE<\/strong>, we assist non-residents anywhere in France in all their real estate transfer projects (real estate or shares in companies with a majority of real estate interests).<\/p>\n<p>In fact, any individual who is domiciled outside the European Union or the European Economic Area is required to appoint an accredited tax representative when selling a property in France. This obligation to appoint a tax representative is applicable to any real estate sale with the exception of sales below 150,000 euros and where the property has been held for more than 30 years.<\/p>\n<p>Under these circumstances, <strong>GPB ACCREDITE<\/strong> determines the capital gain on real estate and calculates the amount of the associated taxes and duties. To achieve this, our team takes into consideration the acquisition costs incurred by the assignor in addition to the invoices for work carried out by the assignor. We may also recommend a standard abatement if it is more advantageous, in so far as the structure and duration of the ownership of the property transferred will so permit.<\/p>\n<p>Given that the tax rules for calculating property capital gains are considerably different depending on whether the property transferred is held by an individual, a translucent civil company or an opaque foreign company, our role as tax representative in the process also consists in determining the deductions for the holding period or other exemptions that may apply to the current transaction prior to the sale. In our capacity as accredited tax representative, we ensure that the assignor complies with all of his\/her tax obligations related to both the sale of his\/her property (2048-IMM or 2048-M declaration, if applicable) as well as the holding of the property (No. 2746 declaration) as regards the 3% tax on the market value of the property held by a legal entity).<\/p>\n<p>As part of <strong>our tax representation mandate<\/strong>, we ensure that the seller complies with the tax obligations and we are the main contact point for the French tax authorities with regard to any transaction related to the sale of the property asset for which we have been appointed.<br \/>\nTo accomplish this, our team has set up a simple and professional procedure aimed at collaborating quickly and efficiently with the Notary or Tax Lawyer of the seller and thus facilitating the real estate transaction.<\/p>\n<p><strong>GPB ACCREDITE<\/strong> is a partner of the Pierre Botto Group, a firm that has been providing tax services to non-residents for the past 30 years.<\/p>\n<h3>CSG\/CRDS refund for UK residents<\/h3>\n<p>The <strong>French Tax Administration<\/strong> has recently confirmed that in view of the agreements for the exit of the <strong>United Kingdom<\/strong> from the European Union signed on November 12, 2019 and December 30, 2020, <strong>the partial exemption from social charges<\/strong> (CSG\/CRDS) is maintained for income from assets received as of January 1, 2021 for taxpayers who meet the following conditions:<\/p>\n<ul>\n<li>Being affiliated to the National Health System;<\/li>\n<li>Being nationals or legal residents of France, the United Kingdom or another European Union State Member;<\/li>\n<li>Not being affiliated to the French social security system.<\/li>\n<\/ul>\n<p>As a result, those income will not be subject to the <strong>CSG<\/strong> and <strong>CRDS<\/strong> but will remain liable to the solidarity levy at the rate of 7.5% provided for in article 235 ter of the CGI.<\/p>\n<p>UK Taxpayers who have paid the full rate of social charges may partially claim a <a href=\"https:\/\/gpb-accredite.com\/en\/refund-csg-and-crds\/\">social charges refund<\/a> of the social charges paid<\/p>\n<p>&nbsp;<\/p>\n<div class=\"text-center\"><div class=\"is-divider divider clearfix\" style=\"max-width:1000px;height:2px;background-color:rgb(15, 92, 135);\"><\/div><\/div><!-- .divider -->\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-blank.php","meta":{"footnotes":""},"class_list":["post-440","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/gpb-accredite.com\/en\/wp-json\/wp\/v2\/pages\/440","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gpb-accredite.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/gpb-accredite.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/gpb-accredite.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/gpb-accredite.com\/en\/wp-json\/wp\/v2\/comments?post=440"}],"version-history":[{"count":6,"href":"https:\/\/gpb-accredite.com\/en\/wp-json\/wp\/v2\/pages\/440\/revisions"}],"predecessor-version":[{"id":692,"href":"https:\/\/gpb-accredite.com\/en\/wp-json\/wp\/v2\/pages\/440\/revisions\/692"}],"wp:attachment":[{"href":"https:\/\/gpb-accredite.com\/en\/wp-json\/wp\/v2\/media?parent=440"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}