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

The Tax Residency Certificate (TRC) is issued by the UAE tax authority (FTA) after establishing physical residence in the UAE, obtaining a resident visa and registering with the FTA.

Does exit tax apply when relocating to Dubai?

Yes, exit tax applies to your transfer of tax residency to Dubai, except for limited exceptions. This tax imposes unrealized gains on non-professional assets at the time of departure.

GEOTAX Dubai — International Tax Attorney France-UAE

International tax strategy, structured from Dubai.

GEOTAX advises entrepreneurs, investors and families on tax structuring, compliance and optimization between France, the United Arab Emirates and beyond.

Paris Bar Attorney

Based in Dubai since 2019

90+ UAE tax treaties

Complete tax expertise, from Paris to Dubai

Tax Residence UAE

Establish and secure your tax residency in the UAE. Criteria, TRC, France-UAE tax treaty.

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Exit Tax

Anticipate the taxation of unrealized gains before transferring tax residency abroad from France.

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Corporate Tax UAE

Compliance and optimization of corporate income tax in the UAE. 9% rate, QFZP regime.

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Company Formation

Structuring and registration in Free Zone or Mainland. Legal and tax analysis.

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Tax Expatriation

Complete support for transferring tax residency from France to Dubai.

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France-UAE Tax Treaty

Application of the July 19, 1989 treaty. Double taxation, tax credit.

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Real estate investment

Tax treatment of real estate investment in Dubai for French tax residents.

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UAE Free Zones

Tax regime of Free Zones, QFZP status, qualifying activities, de minimis rule.

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Support tailored to your situation

Entrepreneur / Executive

You are creating or transferring your business to Dubai. Structuring, licensing, visa, Corporate Tax.

Consult

Investor / Family Office

You are structuring investments between France and the UAE. Real estate, holding, capital gains.

Consult

Expat / New resident

You are leaving France for Dubai. Exit tax, tax residency, disclosure obligations.

Consult

International company

You are developing your operations in the UAE. Tax treaties, transfer pricing, VAT.

Consult

Rigorous methodology, single point of contact

Diagnostic

In-depth analysis of your tax, personal and legal situation. Identification of issues and risks.

Strategy

Development of a tailored tax strategy, compliant with French law, UAE law and international treaties.

Implementation

Document drafting, administrative procedures, coordination with authorities (FTA, DET, DGFIP).

Ongoing support

Continuous support, regulatory monitoring, annual tax filings, strategy adaptation.

Expatriation

French Exit Tax in 2026: Article 167 bis CGI and UAE Departures

Analysis of the French exit-tax regime of Article 167 bis of the CGI as in force in 2026: applicable thresholds, triggering events, automatic and on-election payment deferrals, and filing obligations for departures to the United Arab Emirates.

Feb 3, 2026

What our clients think

The structuring of our Free Zone company was carried out with remarkable legal rigor. Jonathan Sémon anticipated every tax implication, both French and Emirati.

Marc D., CEO

Paris / Dubai

A comprehensive support service, from company formation to visa and Emirates ID. Complete peace of mind to relocate to Dubai.

Sarah L., Consultant

Dubai Marina

Clarifying my tax residency under the France-UAE treaty saved me from costly mistakes. Rare and valuable expertise.

Thomas B., Investor

Lyon / Dubai

Frequently asked questions

As of 2023, the United Arab Emirates introduced a 9% corporate income tax on annual profits exceeding AED 375,000. Free Zone companies may be exempt depending on their business regime (QFZP, qualifying activities). For classic Free Zones and non-QFZP activities, a reduced tax 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 General Tax Code) applies to your transfer of tax residency to Dubai, with limited exceptions. This tax imposes unrealized gains (latent appreciation) on non-professional assets at the time of departure. Its impact can be significant. Planning and anticipation are essential: deferral, apportionment, neutrality provisions. 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%), may require a 51% local partner for certain 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, certain activities require a local partner (Emirati or resident) holding minimum 51%, while others now allow 100% foreign ownership. The QFZP regime (Free Zone) and certain new Mainland regimes offer more flexibility. 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 expose you to French income or corporate tax, provided you have established and maintained your tax residency in the UAE. However, France may scrutinize whether your transfer is genuine (French tax authority criteria). You must comply with disclosure obligations (FATCA, CRS, IFU to France). 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 remain subject to tax filing the year of departure (until December 31). You must declare your worldwide income on this first year until your actual departure. As a foreign resident, you remain subject to certain disclosure obligations in France for certain income (real estate, French-source income). You are also subject to FATCA/CRS disclosure obligations to authorities. GEOTAX manages all your disclosure formalities with both jurisdictions.

Schedule a consultation with GEOTAX

Initial contact

Free

15 minutes

Quick exchange to assess your needs and direct you to the appropriate service.

Video consultation

1,500 AED

1 hour

In-depth consultation by video to analyze your complex tax situation.

Office consultation

2,000 AED

1 hour

In-person meeting at our Dubai office for a personalized approach.

International tax strategy, structured from Dubai.