This English page mirrors the French reference page for international clients. It is written for decision-makers who need a clear first reading before a tailored French tax analysis.
Reference pages
This page centralises the main resources for French residents, founders and investors moving to Dubai or already living in the UAE.
France-UAE tax treaty
The treaty is a key document for residence and allocation of taxing rights. It does not remove the need to analyse French domestic residence and exit tax.
Exit tax and Dubai
Founders and investors leaving France for Dubai must review French exit tax before moving: thresholds, valuation, deferral and future liquidity events.
French-source income and assets
A Dubai resident can remain taxable in France on French-source income, French real estate, IFI or certain capital gains. The UAE move is not a full French tax disappearance.
UAE substance
A robust UAE position requires real life and economic substance: residence visa, Emirates ID, housing, activity, bank accounts and coherent travel evidence.