For French founders
Setting up a UAE company from France
What applies to French founders and investors: the tax treaty position, how you enter the UAE, and how we set the company up for you from our office in Dubai. Every fact below links to the official source we checked.
- In forceTax treaty with the UAE
- Visa freeEntry to the UAE
- 0% to AED 375,000Corporate tax, then 9%
- 100%Foreign ownership on most mainland activities
The facts, with sources
What applies to French founders
Rules change, so each line shows where it comes from and when we last checked it.
| Topic | Position | Official source |
|---|---|---|
| Double taxation agreement | In force since 1989. | UAE Ministry of Finance, treaties dashboardChecked 21 October 2026 |
| Entering the UAE | French passport holders do not need a visa arranged in advance: the UAE Ministry of Foreign Affairs lists them as visa free. The permitted length of stay is set by the UAE authorities, so we confirm it for your passport before you travel. | UAE Ministry of Foreign Affairs, visa informationChecked 21 October 2026 |
| UAE corporate tax | 0% on taxable income up to AED 375,000, and 9% above that. A separate rate applies to large multinational groups under the global minimum tax rules. | u.ae, corporate taxChecked 21 October 2026 |
| Owning the company | Since 2021, foreign investors can fully own most mainland (onshore) companies. A short list of strategic activities, such as defence, banking and telecoms, stays restricted. | u.ae, full foreign ownershipChecked 21 October 2026 |
| Personal income tax | The UAE does not levy income tax on individuals. | u.ae, other taxesChecked 21 October 2026 |
What it means in practice
The UAE side and the home side are two questions
A double taxation agreement can stop the same income being taxed twice, but whether it helps you depends on where you are tax resident and on your home country’s own rules.
- UAE side
Structure, licence, visas, bank file
We choose the jurisdiction with you, form the company, and handle residence visas, the Emirates ID and the documents banks ask for.
- Home side
Your home-country tax position
Moving abroad or owning a foreign company can have tax consequences at home. Speak to a tax adviser in France before you commit; we can work alongside them.
- Language
Ask in your own language
Write to us on WhatsApp in your language and we will reply, or arrange a call.
Documents from France
What to prepare, and how French papers are legalised
UAE authorities and banks rely on French documents only once their signatures are authenticated. The apostille does not cover the UAE, so French papers take the longer legalisation route.
- If you own the company personallyYour passport, a recent photo and proof of your address in France, such as a recent utility bill. We confirm the exact list for your free zone or mainland authority.
- If a French company is the shareholderA recent extrait Kbis, which service-public.fr calls the company’s identity card. A director can download it free through monidenum.fr. Add the statuts and a resolution approving the UAE company.
- If someone signs for youA power of attorney naming the person who will sign in the UAE, plus their passport copy.
- For your family’s visasMarriage and birth certificates. These are civil status acts, so they follow the same legalisation route.
| Topic | Position | Official source |
|---|---|---|
| Apostille | France is a party to the Hague Apostille Convention. The UAE is not listed as a party, so an apostille alone is not the route for UAE use. | HCCH, Apostille Convention status tableChecked 26 October 2026 |
| Step 1 in France | Where the apostille does not apply, French public documents need double legalisation. Since 1 September 2025, notarial apostille and legalisation centres handle the first step. Requests can be started online. | service-public.fr, apostille and legalisationChecked 26 October 2026 |
| Step 2 in France | The second step is legalisation by the destination country’s embassy or consulate in France. For the UAE, that is the UAE Embassy in Paris. | service-public.fr, apostille and legalisationChecked 26 October 2026 |
| Private documents | A private document, such as a resolution or power of attorney, cannot be legalised as it stands. It first needs official status, for example a certification of your signature. A mairie does this free, in your presence. | service-public.fr, legalisation and signature certificationChecked 26 October 2026 |
| UAE side and language | The UAE Ministry of Foreign Affairs attests documents issued abroad through selected UAE missions. For its courier route, it asks for documents in Arabic or English, or with a legally certified translation. | UAE Ministry of Foreign Affairs, attestationChecked 26 October 2026 |
Before you start, we check with the receiving UAE authority which stamps and translations it wants. That way you do not legalise the same document twice.
Choosing a structure
Match the structure to how you will trade
The right licence follows from who your customers are and who will own the shares. If a French company will be the owner, settle the home-side questions below first. Our setup assessment or the full jurisdictions guide is a good place to start.
- Selling locally
Dubai mainland
Selling to UAE customers, opening a showroom or bidding for local contracts usually points to a Dubai mainland licence.
- Services
- Goods
Import, export and logistics
If you move physical goods through the region, JAFZA sits beside the Jebel Ali port.
- Holding
Banking
What UAE banks ask French founders for
Each bank decides on its own file, and we cannot promise an account. We can make sure your file answers the usual questions. See bank account opening.
- Funds
Where the capital comes from
Expect to show the origin of your money. French evidence works well: your avis d’imposition, statements from your French bank, and any sale deed for shares or property.
- Profile
Who you are and what you will do
A CV, a short business plan, and the names of expected clients and suppliers. Draft contracts or invoices help. A French corporate shareholder adds its Kbis and recent accounts.
- Presence
Plan to meet the bank
Most banks want to meet the account signatories. We fit this into the same trip as your visa steps where we can.
- France
Reporting the account at home
If you stay French tax resident, you must report a UAE account you hold, and in some cases one you use for someone else. The rule is set out below.
Home-country rules
French rules to check before you invest abroad
These French rules can apply whether or not you move. Each line links to the French tax authority’s own guidance.
| Topic | Position | Official source |
|---|---|---|
| French tax residency | Article 4 B of the tax code sets three tests: your home or main stay, your work, or your centre of economic interests is in France. Meeting one is enough. Tax treaties take priority. | BOFiP, BOI-IR-CHAMP-10Checked 26 October 2026 |
| Foreign bank accounts | French residents must declare accounts opened, held, used or closed abroad. In some cases this includes an account they use under a power of attorney. You file form 3916-3916 bis each year with your income tax return. | BOFiP, BOI-CF-CPF-30-20 and service-public.fr, form 3916Checked 26 October 2026 |
| Penalty for not declaring | A fine of €1,500 per undeclared account. It rises to €10,000 per account where the country has no agreement with France against tax fraud. | service-public.fr, foreign accountsChecked 26 October 2026 |
| Owning a foreign company yourself | Article 123 bis can tax a French resident on their share of profits of a structure abroad. It applies where you hold at least 10%, the structure has a privileged tax regime, and its assets are mainly financial. | BOFiP, BOI-RPPM-RCM-10-30-20Checked 26 October 2026 |
| Owning it through a French company | Article 209 B can tax a French company on profits of a foreign entity it holds over 50% of. It applies where that entity has a privileged tax regime. Outside the EU, the safeguards depend on the type of income. | BOFiP, BOI-IS-BASE-60-10Checked 26 October 2026 |
| Leaving France (exit tax) | If you move your tax home abroad after six of the last ten years in France, unrealised gains on shares can be taxed. The tax notice for 2024 departures applies this from a 50% stake or holdings over €800,000. | impots.gouv.fr, notice 2074-ETDChecked 26 October 2026 |
Whether the UAE counts as a privileged tax regime for your situation is a question for a France-based tax adviser. Ask before you sign the licence application. Aizaa works alongside your home-country adviser; we do not give home-country tax or legal advice.
Visas
Residence for you and your family
Your UAE company is the usual basis for your own residence visa. Your family can then follow.
- Arriving
No visa needed to come and set up
As the facts table above shows, French passport holders are listed as visa free. You can travel for the licence and bank steps without arranging a visa first.
- Investor visa
A residence visa through your company
Holding shares in your UAE company is the usual route to an investor or partner residence visa. See how it works on our investor visa page.
- Golden Visa
A longer route if you qualify
u.ae lists 5- and 10-year Golden Visas. For investors, it lists a minimum capital of AED 2 million, and entrepreneurs have a 5-year route. See our Golden Visa guide.
- Family
Spouse and children
Golden Visa holders can sponsor family members, including spouses and children, says u.ae. Start legalising French marriage and birth certificates early.
- Tax home
A UAE visa does not end French residency
Your French tax position follows the article 4 B criteria above and the tax treaty, not the visa in your passport.
How we set you up
Four steps, one named contact
- Step 1
Choose the right structure
Mainland, free zone or offshore, chosen for how you will trade. Start with our free setup assessment.
- Step 2
Form the company
Licence, documents and approvals, done for you. See company formation.
- Step 3
Visas and Emirates ID
Residence visas for you, your team and family. See PRO services.
- Step 4
Bank account and compliance
The bank file, then UBO records, licence renewals and visa dates kept on track. See business compliance.
An illustrative example
A typical setup for a founder from France
This is an illustrative example, a composite and not a real client.
A marketing consultant living in Lyon wants to serve Gulf clients. She chooses a free zone services licence held in her own name, because her clients pay for advice, not goods. Before applying, she asks her French adviser about article 123 bis and the exit tax. In France, she has her signature on a power of attorney certified at the mairie. She then has it and her marriage certificate legalised. The UAE Embassy in Paris completes the second step. She flies to Dubai once for her visa medical, Emirates ID and bank meeting. She declares the new UAE account on form 3916 while she is still French resident.
FAQs
Questions French founders ask us
Short answers. Every situation is different, so we confirm the details on a free call.
Can I set up the company while I am still in France?
Yes, most of the work can start from France. We prepare the application and tell you which French documents to legalise. The notarial step and the UAE Embassy in Paris step both happen in France. You usually travel to the UAE later, for the visa steps and the bank meeting.
Do I need to visit the UAE?
For a residence visa, yes. In our experience, the visa medical and Emirates ID steps take place in the UAE. Most banks also want to meet account signatories. French passport holders are listed as visa free, so you can usually do all of this in one planned trip.
Will I still pay tax in France?
It depends on where you are tax resident. France looks at your home or main stay, your work and your centre of economic interests, and one is enough. While you are French resident, you also declare UAE accounts. Check articles 123 bis and 209 B, and the exit tax, with a French tax adviser.
How much will it cost?
It depends on the jurisdiction, the activity, the number of visas and the office you need. French legalisation fees are paid separately. Our cost calculator gives a first estimate. We then send a written quote before you pay anything. Ask us which costs recur each year, such as licence and visa renewals.
Can my spouse and children join me?
Usually, yes, once your own residence visa is issued. Golden Visa holders can sponsor spouses and children, according to u.ae. Start legalising your French marriage and birth certificates early, because the two steps in France take time. We then guide each family visa application in the UAE.
Related
Next steps for French founders
Talk to us before you pay for a licence
A free call to check the structure, the costs and the visas for your situation. No obligation.
General information, not legal or tax advice. Sources checked 21 October 2026.