Page positioning
This page is designed as a direct entry point for high-intent queries: finding a French tax lawyer, planning a move from France, anticipating French exit tax, or analysing a France–Dubai/UAE tax situation. It then routes users to the technical resources of the site.
A move to Dubai is not only a UAE tax issue
For a French taxpayer, moving to Dubai first requires confirming that French tax residence is effectively lost under French domestic law and the France-UAE tax treaty. Family ties, management functions, assets and income sources must be reviewed together.
Dubai’s local tax environment does not automatically neutralise French tax consequences. French exit tax, French-source income, wealth tax on French real estate and reporting obligations may remain relevant. A move from France to Dubai should not be treated in the same way as a move to an EU Member State for French exit tax payment deferral: where the conditions for automatic deferral are not met, the analysis must address the optional deferral procedure, the French representative and guarantees, in principle equal to 12.8% of the gross amount of the deferred gains and receivables (article 167 bis, V-b CGI).
Frequently asked questions
Does moving to Dubai automatically end French tax residence?
No. French tax residence depends on French domestic criteria and, where relevant, the France-UAE tax treaty.
Should French exit tax be checked before moving to Dubai?
Yes, especially where the taxpayer holds shares, founder equity, a holding company or a business with significant value. For a Dubai move, French exit tax payment deferral should be reviewed specifically, because the UAE should not be assimilated to an EU/automatic-deferral destination without checking the statutory conditions in force at the date of departure.