{"id":12428,"date":"2025-07-21T00:00:00","date_gmt":"2025-07-20T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/"},"modified":"2025-07-21T00:00:00","modified_gmt":"2025-07-20T22:00:00","slug":"accreditation-des-representants-fiscaux-de-nouvelles-precisions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/","title":{"rendered":"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions"},"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 sont encore pr\u00e9cis\u00e9es\u2026<\/p>\n<h2>Modalit\u00e9s d\u2019accr\u00e9ditation des repr\u00e9sentants fiscaux<\/h2>\n<p>Pour rappel, 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 ont r\u00e9cemment \u00e9t\u00e9 pr\u00e9cis\u00e9es.<\/p>\n<p>De nouvelles pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es, notamment concernant l\u2019autorit\u00e9 accr\u00e9ditrice, l\u2019acte d\u2019engagement \u00e0 fournir et la date \u00e0 laquelle certains documents doivent \u00eatre transmis.<\/p>\n<p><strong>Autorit\u00e9 accr\u00e9ditrice<\/strong><\/p>\n<p>Le repr\u00e9sentant fiscal peut \u00eatre accr\u00e9dit\u00e9 soit pour une vente en particulier (accr\u00e9ditation ponctuelle), soit de mani\u00e8re permanente (accr\u00e9ditation \u00e0 dur\u00e9e ind\u00e9termin\u00e9e), sous r\u00e9serve de remplir certaines conditions.<\/p>\n<p>Le dossier de demande d\u2019accr\u00e9ditation est transmis \u00e0 l\u2019administration fiscale qui d\u00e9cide de le valider ou de le rejeter. Il vient d\u2019\u00eatre pr\u00e9cis\u00e9 que l\u2019autorit\u00e9 accr\u00e9ditrice, et donc celle aupr\u00e8s de qui le dossier de demande doit \u00eatre transmis, est :<\/p>\n<ul>\n<li>la sous-direction des professionnels et de l&#8217;action en recouvrement de la direction g\u00e9n\u00e9rale des finances publiques pour les demandes d&#8217;accr\u00e9ditation \u00e0 dur\u00e9e ind\u00e9termin\u00e9e ;<\/li>\n<li>la direction d\u00e9partementale ou r\u00e9gionale des finances publiques du domicile fiscal ou du si\u00e8ge social du repr\u00e9sentant fiscal pour les demandes d\u2019accr\u00e9ditation ponctuelle.<\/li>\n<\/ul>\n<p><strong>Acte d&#8217;engagement de repr\u00e9sentation fiscale<\/strong><\/p>\n<p>Le dossier de demande d\u2019accr\u00e9ditation doit comprendre, en outre, un engagement formel, sign\u00e9 selon un mod\u00e8le officiel \u00e0 para\u00eetre, \u00e0 s\u2019acquitter des imp\u00f4ts dus pour les personnes repr\u00e9sent\u00e9es.<\/p>\n<p>Les mod\u00e8les d\u2019acte d\u2019engagement viennent d\u2019\u00eatre publi\u00e9s et sont disponibles <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000051879317\" target=\"_blank\">ici.<\/a><\/p>\n<p><strong>Obligations apr\u00e8s l\u2019accr\u00e9ditation pour les agr\u00e9ments \u00e0 dur\u00e9e ind\u00e9termin\u00e9e<\/strong><\/p>\n<p>Chaque ann\u00e9e, en pr\u00e9sence d\u2019agr\u00e9ments \u00e0 dur\u00e9e ind\u00e9termin\u00e9e, le repr\u00e9sentant doit envoyer \u00e0 l\u2019administration, au titre de chaque ann\u00e9e civile, avant une date fix\u00e9e par arr\u00eat\u00e9 du ministre charg\u00e9 du budget :<\/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.<\/li>\n<\/ul>\n<p>Cette date est d\u00e9sormais fix\u00e9e au 30 avril.<\/p>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\" target=\"_blank\">Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_acr%C3%A9ditationdesrepresentants.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 sont encore pr\u00e9cis\u00e9es\u2026<\/p>\n","protected":false},"author":0,"featured_media":12429,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-12428","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>Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"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 sont encore pr\u00e9cis\u00e9es\u2026\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/\" \/>\n<meta property=\"og:site_name\" content=\"Cabinet Magar\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-20T22:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"2\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/\"},\"author\":{\"name\":\"\",\"@id\":\"\"},\"headline\":\"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions\",\"datePublished\":\"2025-07-20T22:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/\"},\"wordCount\":499,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg\",\"articleSection\":[\"Actu Fiscale\",\"Actualit\u00e9s\"],\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/\",\"url\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/\",\"name\":\"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions - Cabinet Magar\",\"isPartOf\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg\",\"datePublished\":\"2025-07-20T22:00:00+00:00\",\"author\":{\"@id\":\"\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#primaryimage\",\"url\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg\",\"contentUrl\":\"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg\",\"width\":600,\"height\":400},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.cabinet-magar.fr\/de\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.cabinet-magar.fr\/#website\",\"url\":\"https:\/\/www.cabinet-magar.fr\/\",\"name\":\"Cabinet Magar\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions - Cabinet Magar","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/","og_locale":"de_DE","og_type":"article","og_title":"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions - Cabinet Magar","og_description":"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 sont encore pr\u00e9cis\u00e9es\u2026","og_url":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/","og_site_name":"Cabinet Magar","article_published_time":"2025-07-20T22:00:00+00:00","og_image":[{"width":600,"height":400,"url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"2\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#article","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/"},"author":{"name":"","@id":""},"headline":"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions","datePublished":"2025-07-20T22:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/"},"wordCount":499,"commentCount":0,"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg","articleSection":["Actu Fiscale","Actualit\u00e9s"],"inLanguage":"de","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/","url":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/","name":"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions - Cabinet Magar","isPartOf":{"@id":"https:\/\/www.cabinet-magar.fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#primaryimage"},"image":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#primaryimage"},"thumbnailUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg","datePublished":"2025-07-20T22:00:00+00:00","author":{"@id":""},"breadcrumb":{"@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#primaryimage","url":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg","contentUrl":"https:\/\/www.cabinet-magar.fr\/wp-content\/uploads\/2025\/07\/Shutterstock_acreditationdesrepresentants.jpg","width":600,"height":400},{"@type":"BreadcrumbList","@id":"https:\/\/www.cabinet-magar.fr\/actualites\/accreditation-des-representants-fiscaux-de-nouvelles-precisions\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.cabinet-magar.fr\/de\/"},{"@type":"ListItem","position":2,"name":"Accr\u00e9ditation des repr\u00e9sentants fiscaux : de nouvelles pr\u00e9cisions"}]},{"@type":"WebSite","@id":"https:\/\/www.cabinet-magar.fr\/#website","url":"https:\/\/www.cabinet-magar.fr\/","name":"Cabinet Magar","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.cabinet-magar.fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"}]}},"_links":{"self":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/12428","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/comments?post=12428"}],"version-history":[{"count":0,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/posts\/12428\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media\/12429"}],"wp:attachment":[{"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/media?parent=12428"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/categories?post=12428"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cabinet-magar.fr\/de\/wp-json\/wp\/v2\/tags?post=12428"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}