International tax strategy, structured from Dubai.

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.

The Tax Residency Certificate (TRC) is issued by the UAE tax authority (FTA) after meeting residency conditions. You must establish your physical residence in the UAE (housing), obtain a resident visa and register with the FTA. This certificate is essential to benefit from bilateral tax treaties and prove your status to France. GEOTAX guides you in obtaining and managing this critical document.

Yes, exit tax (article 167 bis of the French General Tax Code) applies to your transfer of tax residency to Dubai if you have been a French tax resident for at least six of the ten years preceding departure. This tax applies to unrealized capital gains on shares and securities at the time of departure, where you hold a stake of at least 50% or a portfolio exceeding €800,000. Its impact can be significant. Planning and anticipation are essential: payment deferral (automatic or upon election), guarantees, and relief after 2 or 5 years. GEOTAX implements strategies to minimize this cost and secure your transition.

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.

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.

Once tax resident in the UAE, your worldwide income falls under UAE taxation, not French. Thus, invoicing French clients does not, in principle, expose you to French income or corporate tax, provided you have established and maintained your tax residency in the UAE and do not have a permanent establishment or fixed base in France. However, France may scrutinize whether your transfer is genuine (French tax authority criteria). You must comply with your French reporting obligations (foreign accounts — forms 3916/3916 bis, French-source income); your UAE accounts are also reported to France under the CRS automatic exchange. GEOTAX secures your transition and manages formalities with both jurisdictions.

Forming a company in the UAE does not automatically grant residency. You must be a director or shareholder of the company to request a resident visa. Once you obtain the visa (usually via the company), you physically reside in the UAE and meet residency conditions. However, simply forming a company without physical residency does not make you a UAE tax resident. Taxation depends on objective criteria: primary residence, center of economic interests, etc. GEOTAX clarifies these distinctions and validates your tax status.

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.