Expertise Exit tax (167 bis CGI) UAE tax residence Corporate Tax UAE France-UAE tax treaty Company formation Tax expatriation French impatriate regime Dubai real estate
Tools Impatriate HR pack Exit tax simulator UAE residence test 12-month checklist (PDF) Free zone comparator Impatriate eligibility test
Insights All articles Universal tax (CF380) Exit tax 2026 Press
The firm About Consultation & fees Press Contact
Book a consultation

Securing a property purchase in Dubai: what to check before you sign

Off-plan purchase, developer strength, escrow account, title registration: what to verify before committing — and the role of a lawyer, independent from the agent and the developer.

Dubai Real Estate Silo Overview Securing the purchase IFI France-UAE treaty Rental income Structuring Capital gains Golden Visa
In short — Securing the transaction

Dubai offers a protective framework for off-plan purchases: buyers' payments pass through an escrow account governed by Law No. 8 of 2007, and the transaction is registered with the Dubai Land Department (DLD) and supervised by RERA, the off-plan sale contract being recorded on the interim Oqood register. These safeguards do not remove every risk: the developer's financial strength, delivery timelines, title conformity and contract terms still have to be checked before signing. A lawyer reviews these points upstream, in full independence from the agent and the developer.

The escrow account: the central protection

Dubai's Law No. 8 of 2007 requires that sums paid by buyers of an off-plan project be deposited into an escrow account opened in the name of the project with an approved institution. Funds are released to the developer only as construction progresses, as certified by an engineer. The developer must also demonstrate a commitment of its own (a deposit of a portion of the estimated construction cost, or an equivalent bank guarantee) before being authorised to market the project.

What the escrow does not guarantee

The mechanism secures the allocation of funds to the project; it guarantees neither the delivery date, nor the quality of the works, nor the developer's overall financial soundness. Checking the developer's track record, its past deliveries and the delay clauses remains essential.

Registration: DLD, RERA and Oqood

Every off-plan project must be registered with the Dubai Land Department and linked to a RERA-approved escrow account before any marketing. The off-plan purchase contract must be recorded on the interim Oqood register to be enforceable; final ownership is then evidenced by the title deed issued by the DLD on handover. The acquisition must be located in a freehold zone open to foreign ownership.

Points to check before signing

The lawyer's role: independent review, not conveyancing

GEOTAX does not act as an agent, developer or Emirati notary: the firm reviews your file before you commit, identifies the points requiring attention, articulates the transaction with your French tax situation (IFI, residence, filings) and, where needed, directs you to trusted local counterparts. Your interest remains the only compass.

Have your file reviewed before you sign

A review of the sensitive points of the transaction and their France-UAE tax articulation, before you commit.

Have my project reviewed

Buying off-plan: the milestones that protect

Off-plan purchases concentrate most avoidable accidents. Protection comes not from the developer's sales pitch but from three verifiable milestones: registration of the contract on the interim register (Oqood), payment of funds exclusively into the project's escrow account opened in the developer's name under regulatory control, and consistency between the contractual payment schedule and actual construction progress. A payment requested outside escrow, a project without a registration number, or a schedule disconnected from progress are three immediate stop signals.

MilestoneWhat to verifyRed flag
ProjectDeveloper and project registered (RERA/DLD), dedicated escrow accountProject "being registered", bank details in another entity's name
Contract (SPA)Payment schedule, reciprocal delay penalties, delivery clause, plans annexedOne-sided penalties, "indicative" areas, missing annexes
PaymentsEvery instalment into the project's escrow account, receipts keptRequest for a "direct" or offshore transfer
RegistrationOqood issued in your name after the first paymentRegistration "deferred" without justification
HandoverSnagging, conformity with plans, transfer of the title deed onto the final registerPressure to accept without reservations

Due diligence in ten points

On the secondary market as on new builds, the pre-signature review of a Dubai acquisition systematically covers: the seller's exact identity and capacity to sell; the title deed and absence of charges or unreleased mortgage; the position of any sitting tenant; service-charge status and arrears; the zone's eligibility for full foreign ownership; the property's conformity with registered plans; the developer's NOC for transfer; the complete computation of transfer fees and commissions; the funds-release timeline; and the price's consistency with recorded transactions in the area. Each point leaves a documentary trace — and it is that trace we require, item by item, before signature.

What an independent lawyer changes

The estate agent brings the parties together; the conveyancer executes the transfer; neither answers for your home-country tax position or for the scheme's fit with your estate — whatever that home country is. The firm's work sits exactly there: reviewing the SPA before signature (not after), sequencing payments against the protective milestones, settling the ownership structure before registration — a title deed cannot be restructured without friction — and preparing the home-country side simultaneously (local bank account, financing, future taxation of rent or resale) — in full for French clients, in coordination with your local adviser for other jurisdictions. Securing the deal is not one more step in the transaction: it is the order of the steps that changes.

Frequently asked questions

It protects the allocation of funds: sums paid are locked into an account dedicated to the project and released to the developer according to construction progress (Law No. 8 of 2007). It does not by itself guarantee the delivery date or the quality of the works. Checking the developer and the contract terms remains necessary.
Yes. To be enforceable, the off-plan purchase contract must be recorded on the interim Oqood register kept by the Dubai Land Department. On handover, the final title deed is issued by the DLD.
No. GEOTAX acts as counsel: a review of the transaction's points of attention and the securing of its France-UAE tax and wealth dimension, in full independence. Any introduction to real-estate professionals is separate and disclosed to you transparently.
Escrow protects price instalments paid into the registered project account. It covers neither sums paid outside the circuit (informal reservations, side "fees" paid to intermediaries), nor commissions, nor deposits predating registration. Hence the rule: not one dirham leaves before the payment circuit is verified.
Your protections are contractual (SPA penalties and exit clauses) and regulatory (ring-fenced escrow funds, regulator-led treatment of distressed projects). Their effectiveness depends almost entirely on the quality of the SPA you signed and the payment evidence you kept — both secured before, not after.
You can; you should not. The SPA is an adhesion contract drafted by the developer or seller, and every clause (schedule, areas, penalties, force majeure, assignment) has direct financial consequences. The cost of an independent review bears no comparison with the financial consequences of an adverse clause that goes unnoticed.
A local account is generally useful (payments, charges, rent). For a French tax resident, opening it triggers the filing obligation of form no. 3916 with the income-tax return, on pain of per-account fines. That reflex starts at acquisition, not at the first audit.

Sources

References current as at 12 July 2026. Emirati real-estate law falls within the remit of local authorities; this page is informative and does not constitute Emirati-law advice.

Dubai real estate · Book a consultation