For a French taxpayer, a Dubai project should be tested from France outward: establish whether and when French residence ends, apply the France-UAE treaty by income category, review exit tax and retained French interests, then document the UAE position.
Dubai review map
Do not begin by comparing headline tax rates. Begin with a chronology: home and family arrangements, professional functions, management decisions, travel, UAE establishment and the date from which the taxpayer says French residence ended. Article 4 B CGI is applied to those facts. If both countries may claim residence, the actual France-UAE treaty must then be applied; a standard model-treaty summary may omit wording specific to this convention.
Next, build two inventories. The first lists French connections that may continue after the move: property, rent, business premises, employment or director activity, pensions, securities, deferred gains and succession interests. The second lists UAE evidence: identity and immigration documents, official travel records, accommodation, employment or business, sources of income, banking and personal or financial interests. A UAE Tax Residency Certificate can support the position for its stated period and purpose, but it does not decide French residence on its own.
Founders need a separate exit-tax and company-management workstream. Personal relocation does not automatically relocate a company’s effective management, and a future sale can make the departure-date valuation especially sensitive. Keep the residence, corporate and shareholder analyses distinct before reconciling them.
Use the official French treaty collection and the UAE FTA Tax Residency Certificate service as primary starting points. SELAS Jonathan Sémon is the Paris law firm; GEOTAX is a legally distinct Dubai entity. If both participate, each workstream requires a clearly identified engagement and scope.
Articles in this category
Resources for French residents, founders and investors considering Dubai or already living in the UAE.
France-UAE Tax Treaty: 5 Key Points for Expatriates in Dubai
Start with the treaty’s own residence and income-allocation provisions, then connect them to French domestic law.
Dubai Expatriation: Tax Framework and Common Pitfalls
Review the overall French departure framework, retained exposure and practical evidence before acting.
Transfer of Tax Residence to Dubai: The Risks
Identify facts that can undermine the claimed departure date or create conflicting residence positions.
Taxes in Dubai for French Expatriates
Separate UAE domestic rules from French tax that may continue to apply after relocation.
International Tax: Holding Real Estate in Dubai
Follow property income, capital gains, wealth and succession questions through the applicable treaty articles.
Dubai Guide for Expatriates
Use the practical guide to assemble a project timeline and list the advice still required.
How to use these resources
Choose the page matching the decision you face: residence, treaty, exit tax, property or UAE evidence. Cross-check any rate, threshold or form against the official source and year concerned. These resources do not replace an analysis of the household, assets, company roles and documents.
Book a consultation
For a live matter, the first step is usually a video consultation or an office consultation to identify the issue, the deadlines and the supporting documents required.