{"id":12226,"date":"2025-06-16T00:00:00","date_gmt":"2025-06-15T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/non-residents-on-en-sait-plus-sur-laccreditation-des-representants-fiscaux\/"},"modified":"2025-06-24T02:05:26","modified_gmt":"2025-06-24T00:05:26","slug":"non-residents-on-en-sait-plus-sur-laccreditation-des-representants-fiscaux","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/non-residents-on-en-sait-plus-sur-laccreditation-des-representants-fiscaux\/","title":{"rendered":"Non-r\u00e9sidents : on en sait plus sur l\u2019accr\u00e9ditation des repr\u00e9sentants fiscaux !"},"content":{"rendered":"<p>Sauf cas de dispense, les non-r\u00e9sidents qui r\u00e9alisent un gain, appel\u00e9 plus-value, en France lors de la vente d\u2019un bien immobilier ou mobilier doivent payer l\u2019imp\u00f4t d\u00fb sous la responsabilit\u00e9 d\u2019un repr\u00e9sentant fiscal \u00e9tabli en France et accr\u00e9dit\u00e9 par l\u2019administration fiscale selon des modalit\u00e9s qui viennent d\u2019\u00eatre pr\u00e9cis\u00e9es\u2026<\/p>\n<h2>Repr\u00e9sentant fiscal : conditions d\u2019accr\u00e9ditation&nbsp;<\/h2>\n<p>Le repr\u00e9sentant fiscal peut \u00eatre accr\u00e9dit\u00e9 soit pour une vente en particulier ou de mani\u00e8re permanente, sous r\u00e9serve de remplir certaines conditions.&nbsp;<\/p>\n<p>En outre, il doit fournir des garanties financi\u00e8res solides, \u00e0 savoir :&nbsp;<\/p>\n<ul>\n<li>une caution solidaire \u00e9mise par une banque, une soci\u00e9t\u00e9 de caution mutuelle ou une compagnie d\u2019assurance bas\u00e9e dans l\u2019Union europ\u00e9enne (UE) ou l\u2019Espace \u00e9conomique europ\u00e9en (EEE), cette caution ne peut pouvant pas \u00eatre limit\u00e9e par des r\u00e8gles de partage de responsabilit\u00e9 (b\u00e9n\u00e9fice de discussion ou de division) ;<\/li>\n<li>un compte bancaire d\u00e9di\u00e9 exclusivement \u00e0 cette activit\u00e9, ouvert dans l\u2019UE ou l\u2019EEE ;<\/li>\n<li>un engagement \u00e9crit par lequel il s\u2019engage \u00e0 payer, pour le compte des non-r\u00e9sidents, les imp\u00f4ts dus sur les plus-values, y compris les \u00e9ventuelles p\u00e9nalit\u00e9s.&nbsp;<\/li>\n<\/ul>\n<p>Montant de la caution solidaire&nbsp;<\/p>\n<p>Le montant de la caution solidaire \u00e0 fournir obligatoirement par le repr\u00e9sentant est fix\u00e9 :&nbsp;<\/p>\n<ul>\n<li>pour une accr\u00e9ditation ponctuelle, \u00e0 0,5 % du prix de vente ;<\/li>\n<li>pour une accr\u00e9ditation permanente, \u00e0 une base forfaitaire de 1 million d\u2019euros et 0,5 % du montant total des ventes r\u00e9alis\u00e9es au cours des 3 derni\u00e8res ann\u00e9es, si le repr\u00e9sentant a d\u00e9j\u00e0 clos 3 exercices&nbsp;<\/li>\n<\/ul>\n<p>Demande d\u2019accr\u00e9ditation : d\u00e9marches&nbsp;<\/p>\n<p>Le dossier de demande d\u2019accr\u00e9ditation transmis \u00e0 l\u2019administration fiscale doit comprendre : &nbsp;<\/p>\n<ul>\n<li>une attestation sur l\u2019honneur du demandeur confirmant qu\u2019il respecte les conditions l\u00e9gales ;<\/li>\n<li>un extrait de casier judiciaire (bulletin no 3) datant de moins de 3 mois (pour une soci\u00e9t\u00e9, celui des repr\u00e9sentants l\u00e9gaux) ;<\/li>\n<li>les informations d\u2019identification du demandeur (nom, adresse, num\u00e9ro d\u2019immatriculation au registre du commerce si applicable) ;<\/li>\n<li>un engagement formel, sign\u00e9 selon un mod\u00e8le officiel, \u00e0 s\u2019acquitter des imp\u00f4ts dus pour les personnes repr\u00e9sent\u00e9es ;<\/li>\n<li>les documents de garantie (caution) et un RIB du compte bancaire d\u00e9di\u00e9 \u00e0 l\u2019activit\u00e9 de repr\u00e9sentant fiscal.<\/li>\n<\/ul>\n<p>&nbsp;L\u2019administration valide l\u2019accr\u00e9ditation en contresignant l\u2019acte d\u2019engagement.&nbsp;<\/p>\n<p>Obligations apr\u00e8s l\u2019accr\u00e9ditation pour les agr\u00e9ments permanents&nbsp;<\/p>\n<p>Chaque ann\u00e9e, le repr\u00e9sentant doit envoyer \u00e0 l\u2019administration :&nbsp;<\/p>\n<ul>\n<li>une attestation sur l\u2019honneur certifiant qu\u2019il respecte toujours les conditions financi\u00e8res exig\u00e9es ;<\/li>\n<li>la liste des ventes de l\u2019ann\u00e9e pr\u00e9c\u00e9dente avec les d\u00e9tails suivants : identit\u00e9 des clients, dates, montants, plus-values d\u00e9clar\u00e9es et imp\u00f4ts pay\u00e9s.&nbsp;<\/li>\n<\/ul>\n<p>Il doit \u00e9galement informer l\u2019administration, dans les 15 jours, en cas de condamnation inscrite au casier judiciaire le concernant ou concernant ses repr\u00e9sentants l\u00e9gaux, de changement de contr\u00f4le ou de repr\u00e9sentants l\u00e9gaux ou tout \u00e9v\u00e8nement susceptible de compromettre ses obligations l\u00e9gales.&nbsp;<\/p>\n<p>Suspension ou retrait de l\u2019accr\u00e9ditation&nbsp;<\/p>\n<p>L\u2019accr\u00e9ditation peut \u00eatre retir\u00e9e :&nbsp;<\/p>\n<ul>\n<li>sur simple demande du repr\u00e9sentant fiscal ;<\/li>\n<li>ou \u00e0 l\u2019initiative de l\u2019administration, notamment en cas de manquement.&nbsp;<\/li>\n<\/ul>\n<p>Dans ce cas, l\u2019administration lui envoie un courrier recommand\u00e9, en accordant un d\u00e9lai pour r\u00e9gulariser la situation, et permettant au repr\u00e9sentant de pr\u00e9senter ses observations. La d\u00e9cision de retrait ou de suspension est ensuite notifi\u00e9e officiellement.&nbsp;<\/p>\n<p>Notez que la liste des repr\u00e9sentants fiscaux accr\u00e9dit\u00e9s de mani\u00e8re permanente est publi\u00e9e dans le Bulletin officiel des finances publiques (BOFiP). Sur demande, l\u2019administration peut aussi d\u00e9livrer une attestation confirmant l\u2019accr\u00e9ditation.&nbsp;<\/p>\n<p>Phase de transition pour les accr\u00e9ditations en cours&nbsp;<\/p>\n<p>Pour finir, notez que les accr\u00e9ditations d\u00e9livr\u00e9es avant l\u2019entr\u00e9e en vigueur de ces nouvelles dispositions, soit le 9 juin 2025, sont prolong\u00e9es d&#8217;une dur\u00e9e de 12 mois. \u00c0 l&#8217;issue de ce d\u00e9lai, elles sont caduques de plein droit.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051700456\" target=\"_blank\">D\u00e9cret no 2025-502 du 6 juin 2025 relatif \u00e0 l&#8217;accr\u00e9ditation des repr\u00e9sentants fiscaux pr\u00e9vue \u00e0 l&#8217;article 244 bis A du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051700490\" target=\"_blank\">Arr\u00eat\u00e9 du 6 juin 2025 pris pour l&#8217;application de l&#8217;article 171 quater bis de l&#8217;annexe II au code g\u00e9n\u00e9ral des imp\u00f4ts relatif \u00e0 l&#8217;accr\u00e9ditation des repr\u00e9sentants fiscaux<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/non-residents-on-en-sait-plus-sur-l-accreditation-des-representants-fiscaux\" target=\"_blank\">Non-r\u00e9sidents : on en sait plus sur l\u2019accr\u00e9ditation des repr\u00e9sentants fiscaux !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_nonresidentrepresentantfiscaux.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sauf cas de dispense, les non-r\u00e9sidents qui r\u00e9alisent un gain, appel\u00e9 plus-value, en France lors de la vente d\u2019un bien immobilier ou mobilier doivent payer l\u2019imp\u00f4t d\u00fb sous la responsabilit\u00e9 d\u2019un repr\u00e9sentant fiscal \u00e9tabli en France et accr\u00e9dit\u00e9 par l\u2019administration fiscale selon des modalit\u00e9s qui viennent d\u2019\u00eatre pr\u00e9cis\u00e9es\u2026<\/p>\n","protected":false},"author":0,"featured_media":12227,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Non-r\u00e9sidents : on en sait plus sur l\u2019accr\u00e9ditation des repr\u00e9sentants fiscaux ! 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