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Resident in France, Resident in the United Arab Emirates: To be or not to be

Most, if not all of us, enjoy the business opportunities and the good life in Dubai.

However, at one time sooner or later we might have to consider going back to France for personal or business reasons.


It is therefore of the utmost importance to be prepared to face a tax environment which is far from comparable to the one we enjoy in Dubai.
Dubai has begun implementing some of the features of a tax system with the VAT, and in 2023 a corporate taxation mechanism which will allow the UAE to sign more tax treaties in the future and overall make them efficient in their applicability. This cannot be compared to the tax regime in France with its extensive rules of taxation of individuals from almost birth to death.


In this first tax letter, my objective is to comment on four areas of interest for those willing to resettle or settle in France.


Our comments are valid with the current tax environment in France as changes to the French tax rules can occur at any moment due to the rapid change in the situation in Europe and worldwide.

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