Question 1

What is the corporate tax rate in the United Arab Emirates?

Accepted Answer

Since June 2023, the United Arab Emirates has applied a 9% corporate income tax on annual profits exceeding AED 375,000. Free Zone companies may benefit from a 0% rate on their qualifying income if they meet the QFZP conditions. Otherwise (QFZP status not met or non-qualifying income), the standard 9% rate applies. We support you in optimizing the tax regime applicable to your structure.

Question 2

How do I obtain a tax residency certificate in the UAE?

Accepted Answer

The Tax Residency Certificate (TRC) is issued by the Federal Tax Authority (FTA) on the basis of the criteria and evidence applicable to the request. Domestic tax residence may follow alternative routes: presence for at least 183 days over twelve consecutive months; presence for at least 90 days together with the additional conditions; or the usual or primary place of residence and centre of financial and personal interests in the UAE. Corporate Tax registration is not a universal prerequisite for a TRC. For treaty use with France, the treaty and certificate requirements must be examined separately. Tax residence and the TRC · FTA application procedure .

Question 3

Does exit tax apply when relocating to Dubai?

Accepted Answer

Yes. For the unrealised-gain compartment, French exit tax (article 167 bis of the French General Tax Code) applies in particular where you have been French tax resident for at least six of the ten years preceding departure and your holdings meet the statutory thresholds (at least 50% of one company's profits or an aggregate value exceeding EUR 800,000). Those conditions do not apply in the same way to gains already placed in tax deferral, which follow separate rules. For a transfer to the United Arab Emirates, the regime currently applicable is payment deferral upon election under article 167 bis V, with the required filing, guarantees and French fiscal representative, subject to rechecking the law at the actual departure date. Relief may subsequently arise after 2 or 5 years under the statutory conditions.

Question 4

What is the difference between Free Zone and Mainland?

Accepted Answer

A Free Zone is a defined economic area offering tax and regulatory advantages: exemption or reduced corporate income tax, no VAT on certain transactions, 100% foreign ownership allowed. Mainland (UAE general jurisdiction) subjects companies to standard tax (9%), now allows 100% foreign ownership for most activities (2021 reform, save for a few regulated activities), and applies standard VAT. The choice depends on your sector, clients and structure. GEOTAX analyzes the optimal regime based on your objectives.

Question 5

Do I need a local partner (sponsor) to form a company?

Accepted Answer

This depends on the chosen regime. In Free Zones, you can own 100% of the capital without a local partner. On the Mainland, 100% foreign ownership is now the rule for most activities (2021 reform); only a few regulated or strategic activities still require an Emirati partner. It is crucial to analyze your sector before choosing a structure. GEOTAX clarifies these requirements and optimizes your registration.

Question 6

Can I invoice French clients from Dubai without tax?

Accepted Answer

Invoicing French clients from the UAE does not, on its own, establish that no French tax is due. The treatment depends on actual tax residence, the nature of the income, where the activity is carried out and managed, any permanent establishment or fixed base, and the applicable treaty. Foreign-account declarations (forms 3916/3916 bis) apply to persons within the French reporting rules according to their residence and the year concerned: they are not a general obligation for every expatriate who has become a non-resident. The year of departure and French-source income must be considered separately. Automatic exchange under the CRS is distinct from these personal declarations. France–UAE treaty · Scope of French account reporting .

Question 7

Does forming a company in Dubai grant residency?

Accepted Answer

Forming a company in the UAE does not automatically grant tax residence. Depending on the structure and the applicant's status, a residence visa may be available under the relevant immigration rules. Obtaining a visa allows lawful residence in the UAE but does not, by itself, establish UAE tax residence. Tax residence depends on the applicable criteria and the facts, including physical presence, accommodation and the centre of personal and financial interests. Incorporating a company alone therefore does not make you a UAE tax resident.

Question 8

What are the disclosure obligations in France after expatriation?

Accepted Answer

After expatriation, you must notify the DGFIP (French tax authority) of your change of residence and file, in the year following departure, a return covering your worldwide income up to the actual date of departure, then only your taxable French-source income after that date. As a non-resident, you remain subject to certain filing obligations in France for certain income (real estate, French-source income). Your UAE financial accounts are also automatically reported to France under the CRS. GEOTAX manages all your disclosure formalities with both jurisdictions.

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Amendment I-CF380: a universal tax contrary to EU law and tax treaties

Exit Tax: You Cannot Outwait Recovery (CE 15 December 2025)

BSPCE and Exit Tax: Common Pitfalls for Startup Founders

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SAS sale and relocation to Dubai

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Court decisions and BOFiP publications. Dates, references and official sources.