This English page mirrors the French reference page for international clients. It is written for decision-makers who need a clear first reading before a tailored French tax analysis.
Why Dubai changes the analysis
Dubai is often chosen for personal tax reasons, but a move to the UAE does not erase French exit tax. The French analysis remains based on the transfer of tax residence, the assets held and article 167 bis CGI.
Correct order of analysis
The analysis should be conducted in order: French tax residence before departure, effective transfer to the UAE, exit tax perimeter, valuation, payment deferral, documentation and future sale scenario.
France-UAE treaty
The treaty can be relevant to residence and double taxation. It must be read alongside French domestic rules, not instead of them.
Practical file
A Dubai file should include immigration, housing, family, professional activity, bank accounts, travel history and documentation of the securities or holding company.