Press, Publications & Conferences
This page gathers the appearances of Jonathan Sémon, Esq. in the specialist press, his publications in legal and tax journals, and the conferences he has led on France-UAE international taxation. For any media inquiry (interview, op-ed, quote), please contact the firm directly.
For any interview, comment, or appearance, contact the firm by email at [email protected]. Response within 24 business hours.
Topics on which Jonathan Sémon, Esq. comments
Scope of application, payment deferral under sections IV and V, relief, and the interaction with expatriation destinations (Dubai, Switzerland, the UK, Portugal).
Cabinet Decision No. 85 of 2022, the Tax Residency Certificate, France-UAE conflicts, and reclassification.
Federal Decree-Law No. 47 of 2022, Ministerial Decision No. 229 of 2025, the DMTT, and Pillar Two effective from 1 January 2025.
The interaction between domestic law and the bilateral treaty, the tie-breaker rule, capital gains, and transfer duties.
Holding companies, contribution-and-sale arrangements under Article 150-0 B ter, the Dutreil Pact, international wealth transmission, and family offices.
Tax audits, proposed reassessments, in-depth examinations of personal tax situations (ESFP), and litigation before the administrative courts and courts of appeal.
Press mentions
This section will be expanded as publications appear. For media interested in an interview, the firm can provide technical sources, anonymized case studies, and commentary on current France-UAE tax developments.
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Forthcoming
Op-ed on the evolution of the exit tax in 2026
An analysis of the parliamentary amendments dropped from the 2026 Finance Bill and their impact on executives planning to expatriate. Article in preparation for publication in a specialist journal.
Legal publications
Technical articles published or in the process of publication in specialist journals (to be expanded).
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24 June 2026 — Village de la Justice
Exit tax: payment deferral, failure to file the follow-up declaration, and limitation of the recovery action
Case commentary on Conseil d'État, 9th-10th chambers, 15 December 2025, no. 495783: the transfer of fiscal domicile outside France crystallises the tax on latent or deferred capital gains while deferring its payment. The decision confirms that, absent a formal notice (mise en demeure), the failure to file the annual follow-up declaration does not restart the limitation period of the recovery action. Published in French. Read the article (in French) →
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Forthcoming
Practice note: the elective deferral under section V and non-EU destinations
A detailed analysis of Decree No. 2019-868 and the practical conditions of the elective deferral for transfers to Dubai, Switzerland, and the United Kingdom.
Conferences & speaking engagements
Upcoming webinars and conferences (registration will open via the newsletter).
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Q4 2026
Webinar — Exit tax 2026: what you need to know before moving to Dubai
A 90-minute webinar (60 minutes of presentation + 30 minutes of Q&A). Target audience: French executives considering expatriation. Free registration via the firm's newsletter.
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Q1 2027
Workshop — UAE Corporate Tax & QFZP: structuring your UAE operations
A hands-on, in-person workshop in Dubai, open to entrepreneurs and family offices in the French-speaking community. Program and registration to come.
Quarterly newsletter
To follow the firm's analysis of France-UAE tax developments, subscribe to the quarterly newsletter. Four editions per year (March, June, September, December), with each issue covering the legislative and case-law developments of the quarter, along with an in-depth analysis of a current topic.
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