Buying Dubai property as a Swiss resident: tax guide
A Swiss tax resident who buys an apartment in Dubai is outside the French IFI and every other French tax: the applicable framework is Swiss law — federal and cantonal — and the treaty of 6 October 2011. Foreign property exempt but counted for the rate, a resale gain untaxed on either side, cantonal inheritance taxes: what should be settled before signing.
For a Swiss tax resident, a Dubai property plays out on two layers. The Emirati layer, identical for every buyer: the 4% Dubai Land Department transfer fee, no recurring local tax, no income tax and no capital gains tax on individuals. The Swiss layer: unlimited tax liability does not extend to real estate situated abroad (article 6, paragraph 1 LIFD), but the property, its income and its value are taken into account for the rate (article 7, paragraph 1 LIFD, and equivalent cantonal rules for wealth tax). The resale gain is, in principle, taxed neither in Switzerland nor in the UAE. French tax law does not apply: no IFI, no French taxation of the gain.
The Emirati layer: the same for every buyer
Whatever the buyer's tax residence, the acquisition of a Dubai property follows the local rules described in our Dubai real estate pillar: the Dubai Land Department transfer fee of 4% of the price (legally split 2% seller / 2% buyer, but in practice contractually borne by the buyer), agency and trustee fees, no recurring property tax, and no income or capital gains tax on individuals. Nor does the UAE levy any inheritance tax.
The legal securing of the purchase is likewise independent of the country of residence: verification of title and of the developer, escrow account for off-plan purchases, review of the contract, arrangements for the release of the funds. These points are detailed on our page securing the transaction. A property investment of at least AED 2,000,000 can open eligibility for the property Golden Visa. The DLD currently states ten years and the ICP five years, so the duration and filing route must be confirmed for the case concerned.
Frequently asked questions
Official sources
References current as at 19 July 2026. Swiss law belongs to a distinct — and largely cantonal — legal order; its application to a specific situation requires an individual analysis, where appropriate in coordination with Swiss counsel.
- FTA — United Arab Emirates — treaty of 6 October 2011, in force since 21 October 2012, taxes on income.
- SR 0.672.932.51 — Switzerland-United Arab Emirates Convention (Fedlex) — text of the treaty.
- SR 642.11 — LIFD, articles 6, 7 and 14 (Fedlex) — extent of tax liability, rate, expenditure-based taxation.
- ge.ch — Real estate income — declaration of the foreign property, taken into account for the rate.
- ge.ch — Tax value (wealth tax) — value of the foreign property (Geneva practice; each canton applies its own rules).
- ch.ch — Inheritance tax in Switzerland — cantonal competence, exemption of the spouse and, as a rule, of descendants.
- FDF — Expenditure-based taxation — conditions of the lump-sum regime.
Key answer
A Swiss resident buying in Dubai: the 2011 treaty, exemption with progression (articles 6 and 7 LIFD), wealth tax, capital gains, cantonal inheritance taxes. No French IFI, no French tax. A Swiss tax resident who buys an apartment in Dubai is outside the French IFI and every other French tax: the applicable framework is Swiss law — federal and cantonal — and the treaty of 6 October 2011. Foreign property exempt but counted for the rate, a resale gain untaxed on either side, cantonal inheritance taxes: what should be settled before signing. For a Swiss tax resident , a Dubai property plays out on two layers. The Emirati layer, identical for every buyer: the 4% Dubai Land Department transfer fee , no recurring local tax, no income tax and no capital gains tax on individuals. French tax law does not apply: no IFI, no French taxation of the gain.
