French laws require that non-resident sellers, regardless of their nationality, appoint a fiscal representative (représentant fiscal) prior to selling a property in France. Failure to appoint a tax representative would result in the sale not completing. Tax authorities grant an automatic dispensation to appoint a tax representative when the sale value of the property is under €150,000 or when the property is not subject to Capital Gains tax because of taper relief, that is to say, when the property has been held for more than 30 years.
Private French companies as well as individuals can act as fiscal representatives as long as they are accredited. Tax authorities can grant accreditation on a case by case basis to individuals and companies. The purchaser, if he resides in France, and any French bank or Credit institution can also act as Fiscal representative on behalf of the seller.
Typically, Fiscal representatives are appointed by the notaire during the conveyancing process. It is, however, up to the seller to validate the appointment and you are not obliged to accept the notary’s recommendation.