Dubai has established itself as a leading international economic and financial centre, attracting French executives, entrepreneurs and investors wishing to structure a relocation or investment project abroad.

The distinctive nature of the local legal framework, in particular the influence of Islamic law, combined with the necessary interactions with French law, calls for a rigorous and fully controlled approach that rules out any standardised solution.

It is in this spirit that we support our clients through a strategic, technical and pragmatic analysis aimed at securing their projects in Dubai from a legal and tax perspective, while protecting their wealth and operational interests over the long term.

While Dubai offers a particularly attractive environment (competitive taxation, institutional stability, strategic geographical position and an open economy), the success of such a project depends on a detailed understanding of the cross-border issues and on support tailored to each situation.

Although Dubai does not levy personal income tax, the absence of local taxation does not remove French tax obligations.

Our support aims to:

• analyse tax residence precisely in light of international and French criteria;
• secure a change of tax residence over the long term;
• identify the risks of recharacterisation by the French authorities;
• factor in the effects of the France-United Arab Emirates tax treaty;
• organise the management of income and capital gains in line with French rules. 

We offer each client a tailored analysis, combining clear technical explanation with regulatory foresight.

Since the introduction of corporate tax in the United Arab Emirates, the legal structuring of business activities in Dubai calls for a careful reading of local and international law.

Our work covers in particular:

• choosing the most suitable legal form (Mainland, Freezone, holding company, etc.);
• analysing the impact of tax treaties;
• organising financial flows between France and Dubai;
• the tax structuring of income and cross-border transactions.

Our aim is to optimise within the law, without resorting to fragile or aggressive schemes.

Dubai offers a dynamic property market, but one whose legal and tax aspects are often little understood by French investors. We act to:

• secure ownership (direct or through a structure);

• optimise the taxation of rental income and potential capital gains;

• anticipate the tax consequences in France;

• advise on wealth structuring.

Each international real estate project is analysed on a bespoke basis, with a command of both local and French legal aspects.

Relocating to Dubai or developing a business there involves more than setting up a local structure. For a French business owner, the main issue lies in how Emirati law and French law interact, particularly in tax, employment and wealth matters.

We act at the outset to secure the structuring of the project on the French side, whether you are considering:

• a full relocation abroad with a change of tax residence;

• setting up a subsidiary or a structure in Dubai while remaining tax resident in France;

• a hybrid arrangement involving significant cross-border flows.

Our support covers in particular:

• analysing the tax consequences in France (residence, permanent establishment, intra-group flows, dividends, management fees, etc.);

• preventing the risk of recharacterisation by the French tax authorities;

• the overall legal and wealth structuring of the business owner and their group;

• securing financial flows between France and the United Arab Emirates.

For local implementation (company incorporation, licences, regulatory formalities, Emirati compliance), we rely on a network of carefully selected partners in Dubai, with whom we work in close coordination.