Seller "private individual"

• if the seller is domiciled outside the European Union or the European Economic Area (except Liechtenstein for which the tax representative is always required)
• if the selling price is higher than 150.000 €,
• if the property was bought less than 30 years ago,
• if there is no capital gain tax to pay

The threshold of 150.000 € is valued without taking into account the agency fees, using the share of each joint owner, and after deduction of the furniture.
 
If the sellers are married, the threshold of 150.000 € is valued using the total selling price.

Seller "legal entity"

The appointment of a tax representative is mandatory for companies or organizations domiciled or established outside the EU / EEA, and for legal entities domiciled in Switzerland and Liechtenstein, whatever the selling price.