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.
Dubai changes the risk profile
Dubai is attractive for entrepreneurs and investors, but leaving France for the UAE does not by itself eliminate French exit tax. The French departure analysis remains anchored in article 167 bis, the asset perimeter and the taxpayer’s prior French residence.
France-UAE tax treaty
The France-UAE treaty is relevant for residence and allocation of taxing rights, but it does not replace the domestic exit tax analysis. Both layers must be reviewed together.
Payment deferral and guarantees
For transfers outside the EU/EEA, the deferral position must be reviewed carefully. The availability of automatic deferral or guarantees depends on the legal framework and administrative conditions applicable at the time of departure.
Substance in the UAE
A Dubai relocation must be real: home, family, work, bank accounts, visa, Emirates ID, lease, economic activity and day-count evidence matter. The aim is not cosmetic residence but a defensible tax residence file.
Founder planning
For founders moving to Dubai, the file should be prepared before the move: cap table, valuation, holding company, sale timetable, expected liquidity event and French forms.