UK residents are now required to appoint a tax representative on the sale of their holiday home in France.

Since the UK finally left the EU at the end of last year, UK nationals not resident in France have ceased to benefit from the exemption to appoint a 'représentant fiscal' on the sale of French real estate.

The obligation arises irrespective of whether you make a loss or a gain on the sale of the property.

The process is often very opaque and expensive for sellers, who need to be alert to it and to act with caution.

As a result of this change we have updated our guide to fiscal representation, which you can find on the following links.