Zoom sur la convention fiscale entre la France et les Émirats – ses impacts pour les particuliers résidents des U.A.E
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La convention fiscale en vue d’éviter les doubles impositions entre le gouvernement français et celui des Emirats Arabes Unis a été signée le 19 juillet 1989 puis a été modifiée en 1993 pour inclure aujourd’hui également une convention multilatérale pour prévenir l’érosion de la base d’imposition et le transfert des bénéfices depuis le entrée en vigueur 1er janvier 2019 (la « Convention »).
Les objectifs de cette Convention sont multiples.
Premièrement les deux pays souhaitent promouvoir leurs relations économiques et leur coopération en matière fiscale.
Par ailleurs, ils souhaitent éliminer la double imposition à l’égard de certains impôts visés expressément par la Convention[1].
Toutefois la Convention a prévu un garde fou : il ne faut pas que le montage ou les stratégies mis en place par les contribuables, personnes physiques ou morales, aient pour seul et unique but d’obtenir des allégements fiscaux prévus par la Convention.
Les impôts français et émiriens concernées par la Convention sont limitativement[2] :
l’impôt sur le revenu y compris en cas de vente immobilière;
l’impôt sur les sociétés immatriculées en France ou aux UAE;
l’impôt de solidarité sur la fortune immobilière; et
l’impôt sur les successions.
La notion de résidence fiscale : quels sont les critères ?
La notion essentielle au sein de cette Convention, comme de toute convention fiscale, est celle de résidence fiscale.
La France fonctionne en faisceau d’indices concernant la résidence fiscale d’un citoyen français[3].
Ainsi, vous serez domicilié fiscalement en France si :
votre foyer familial reste en France (conjoints/ enfants); et/ou
si une personne exerce une activité professionnelle non accessoire en France que cette dernière soit à titre de salarié ou non ; et/ou
si vous avez en France le centre de vos intérêts économiques (investissement en tout genre, siège social d’une société, société mère) c.à.d. que c’est en France que vous tirez la majeure partie de vos revenus (en comparaison avec les Emirats).
Et en cas de double résidence ?
Or, si vous résidez plus de 183 jours aux Emirats avec un visa de résidence vous êtes également un résident fiscal des Emirats c’est alors que la Convention revêt toute son importance afin de déterminer quel est le pays dont vous dépendez fiscalement.
La convention dispose qu’en cas de double résidence fiscale, il faudra se reporter[4] :
au foyer d’habitation permanent du contribuable ;
si ce dernier possède deux foyers d’habitation habituels, il faudra alors se positionner sur ses centres d’intérêts vitaux (liens personnels et économiques les plus prononcés) ;
si ce dernier ne possède pas de résidence et ne séjourne pas de façon habituelle dans aucun des deux pays, la résidence fiscale sera celle de sa nationalité.
Pour rappel, la notion de résidence fiscale est très importante car, si les autorités françaises estiment que vous êtes résident fiscal en France alors tous les revenus et bénéfices qui proviennent des Emirats seront imposables en France.
Ainsi ce présent article vous aidera à faire la lumière sur la Convention fiscale si vous êtes un citoyen français possédant sa résidence fiscale aux Emirats.
French real estate income [5]
The Convention stipulates that real estate income is taxed respectively in the country where the property is located.
Therefore, even if you are a tax resident of the UAE based on the aforementioned criteria, income from real estate located in France will be taxable in France. Consequently, even if you own shares in real estate companies and not the property itself, as long as your ownership of these shares grants you the right to use the property, you will be taxed in France.
Conversely, if the shares and stock of a real estate company do not give you the right to dispose of the property, this income will not be considered as real estate income and will be taxed as income from securities.
Dividends [6]
If you have invested in shares/financial securities of French companies and you receive dividends then these revenues will not be taxable in France but in the Emirates and will therefore by definition be exempt from taxes.
There is, however, one exception which applies to all types of income covered by the Convention – if these dividends are related to a professional activity carried out in France (industrial, commercial or independent profession) then in this case, the taxes on these dividends will be payable in France.
Income from movable capital of any kind [7]
If you are a tax resident in the Emirates and you receive interest from French debts, you are taxed on this income in the Emirates and are then exempt from it, just like dividends.
Therefore, if income from French receivables is linked to a professional activity in France, then the latter will be taxable in France.
Royalties [8]
All remuneration from an intellectual and/or industrial property right ( e.g. , copyright, patent, trademark, manufacturing process, computer coding, etc.) will be paid in the beneficiary's country of residence.
Thus, if you are a tax resident in the Emirates and you receive remuneration from royalties, you will not pay any tax in France with one exception: if these royalties come from a professional activity carried out in France through a permanent establishment.
Capital gains [9]
If you are a resident of the Emirates but you sell real estate not related to a professional activity or if you sell shares whose assets consist of more than 80% real estate in France, you will then be liable for French capital gains tax.
On the other hand, if you sell movable property including securities, these gains will only be taxable in the UAE unless they are related to one of your professional activities in France.
However, with regard to movable property, there is a safeguard: if the shares transferred represent at least 25% of the capital of a French company, then the capital gains tax on these shares will be payable in France.
Independent professions [10]
If you are a tax resident in the Emirates but continue to carry out a self-employed profession in France, you will continue to pay taxes on the income from this activity.
On the other hand, if you carry out your independent activity through a fixed base or permanent establishment in the Emirates then these revenues will be exempt from taxes in France.
Employee income [11]
If you are a tax resident in the Emirates and you receive income from salaried employment in that country then you are exempt from French taxes.
There is, however, one exception: if you are employed by an Emirati company and physically work in France, then France reserves the right to tax you on your Emirati-sourced income unless the following three conditions are cumulatively met:
you reside in France for less than 183 days during the relevant tax year; and
Your employer is not a French resident; and
The cost of salaries is not borne in France (through a permanent establishment, for example).
French private sector pension [12]
As regards pensions and remuneration paid for salaried work prior to the change of tax residence in France (excluding work within the civil service), they are in principle not taxable in France.
However, pensions paid under French social security legislation are taxable in France, as is the case, for example, with voluntary old-age insurance.
Wealth tax [13]
If you are a tax resident in the UAE but own real estate in France that is not related to a professional activity and whose value makes you liable for French wealth tax, you will only have to pay it if the value of your French properties exceeds:
the value of French shares listed on the stock exchange or of an approved investment company (covering all credit institutions including French banks not listed on the stock exchange) [14] ; and
the value of French receivables (against the State or companies) that you hold.
These shares and receivables must also be held for more than six months to allow such an exemption from the real estate wealth tax.
Succession [15]
Regarding the inheritance of real estate, regardless of your tax residence, it will be taxable in the state where it is located.
Regarding movable property related to a professional activity within a State, it will be subject to the inheritance law of that State.
Finally, regarding other movable property and subject to contrary testamentary provisions, the property will be taxed in the State of which the deceased was a resident at the time of death.
Exchange of information [16]
The two States have committed to exchanging information that is not limited to taxes covered by the Convention.
[1]Il faut alors comprendre a contrario que les impôts non visés par la Convention doivent être payés conjointement en France et aux Emirats.
[2]Article 2 de la Convention
[3]Article 4 A et 4B du Code général des Impôts
[4]Article 4 de la Convention
[5]Article 5 de la Convention
[6]Article 8 de la Convention
[7] Article 9 de la Convention
[8] Article 10 de la Convention
[9] Article 11 de la Convention
[10] Article 12 de la Convention
[11] Article 13 de la Convention
[12] Article 14 de la Convention
[13] Article 16 A de la Convention
[14] BOI-INT-CVB-ARE, 12 sept. 2012, § 20. – Instr. 8 avr. 2002 : BOI 14 B-2-02 : Dr. fisc. 2002,n° 17, instr. 18822
[15] Article 17 de la Convention
[16] Article 21 A de la Convention
