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Home › Dubai Real Estate › Swiss buyers

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.

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In short

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 moreover open eligibility for the 10-year Golden Visa, for a Swiss buyer as for any other.

Frequently asked questions

No. The IFI and French capital gains tax on real estate reach non-residents of France only for their assets situated in France. A Swiss resident who buys in Dubai is governed exclusively by Swiss law (federal and cantonal), UAE law and the 2011 Switzerland-UAE treaty. No French filing is due.
No, not as such: the unlimited tax liability of a Swiss resident does not extend to real estate situated abroad (article 6, paragraph 1 LIFD). The Dubai rent is, however, taken into account in determining the rate applicable to income taxable in Switzerland (article 7, paragraph 1 LIFD): this is exemption with progression, applied at both federal and cantonal level.
A rental value is determined for a foreign property occupied by its owner or kept at their disposal, but it is not taxed in Switzerland: it counts only in computing the rate applicable to other income. The property must therefore appear in the tax return, even if it produces no rent.
No, in principle. The taxation of real estate gains belongs to the place where the property is situated: the gain on a foreign property escapes direct federal tax (article 6, paragraph 1 LIFD) and the cantonal real estate gains tax applies to properties situated in the canton. As the UAE levies no capital gains tax on individuals, the transaction results in practice in an absence of taxation, which should be carefully documented.
It must be declared, but the foreign property is not subject to cantonal wealth tax: its value is taken into account in determining the rate applicable to the rest of the taxpayer's wealth, under the international allocation rules applied by the cantons. The tax value, the deemed rental value and the treatment of debts are determined under the rules of the competent canton; the converted acquisition price may serve as a reference without constituting the value finally retained.
Succession is a cantonal matter: the surviving spouse is exempt in every canton and direct descendants are exempt in most, with varying rules. The treatment of the foreign property depends on cantonal law, the cantons generally applying the situs principle. The UAE levies no inheritance tax; a DIFC Will remains useful to organise the local devolution of the property.

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.

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