Tax & Departure Planning

Clear legal support for tax situation review & departure planning in the UAE, helping you protect your rights, family, assets and future.

Tax Situation Review & Departure Planning

Relocating to or from the UAE triggers real tax obligations on both sides. We review your personal tax position, advise on residency and exit tax planning, and handle all legal and administrative formalities when you leave – so nothing gets left unresolved.

In-depth description

Leaving the UAE – or relocating to the UAE from another country – triggers a set of tax and administrative obligations that can be costly if mishandled. We provide structured support covering both the financial and legal sides of relocation.

Tax Situation Review

Relocation carries significant tax implications in both your home country and the UAE. Our team of tax consultants provides a comprehensive review of your personal tax situation. We advise on establishing your tax residency, managing potential “exit taxes,” structuring your assets for optimal tax efficiency, and ensuring compliance with international reporting standards like the Common Reporting Standard (CRS). Our goal is to provide you with a clear, strategic plan to mitigate tax liabilities and ensure full compliance globally.

Scope of work

  • Conduct an in-depth review of the client’s personal financial situation and tax residency status.
  • Analyze the tax implications of the relocation in both the home country (e.g., exit taxes) and the UAE.
  • Provide a strategic plan to structure assets for optimal tax efficiency and ensure compliance with international standards (e.g., CRS).

Deliverables

  • A comprehensive Tax Situation Review memorandum.
  • A strategic plan with actionable recommendations for tax mitigation and compliance.

Pricing

  • AED 2,500 onward (Hourly rate)



Departure Administration & Legal Representation

Our departure service ensures your exit from the UAE is as smooth as your arrival. We act as your legal representative to manage all administrative and legal formalities required to close your chapter in the UAE cleanly. This includes the formal cancellation of visas and Emirates IDs, termination of tenancy contracts, settlement of utility bills (DEWA, Etisalat/Du), closure of bank accounts, and clearance of any outstanding liabilities. By acting under a Power of Attorney, we manage these critical tasks on your behalf, even after you have left the country, preventing any future complications.

Scope of work

  • Act under a formal Power of Attorney to represent the client after they have left the UAE.
  • Manage the formal cancellation of their visa and Emirates ID.
  • Coordinate the termination of their tenancy contract and the recovery of the security deposit.
  • Settle all final utility bills (DEWA, Du/Etisalat).
  • Oversee the closure of their UAE bank accounts and clearance of any outstanding liabilities.

Deliverables

  • Full legal representation for all departure formalities.
  • A final report confirming the successful closure of all accounts and obligations.

Pricing

  • AED 10,000 onward (Hourly rate)

Have you reviewed your tax situation before leaving the UAE?

Are you planning to leave the UAE within the next 12 months?

Leaving the UAE without reviewing your tax position first can trigger unexpected liabilities in your home country.

Do you have tax obligations in your country of origin?

Many countries tax residents on worldwide income. Establishing UAE tax residency correctly is a critical first step.

Are you subject to exit taxes or wealth disclosure requirements?

France, Germany, and other countries impose exit taxes on departing residents. We plan around them before you leave.

Do you still have UAE admin to close after your departure?

Visas, leases, utilities, and bank accounts need formal closure. We act under Power of Attorney once you have left.

Frequently asked questions

At least six to twelve months before departure, ideally earlier. Some actions, such as restructuring shareholdings, triggering capital gains at a favourable time, or making gifts before exit, must be implemented well in advance. Last-minute planning is far more limited and frequently triggers anti-abuse rules.
Even as a non-resident, France taxes income with French source: rental income from French property, business income from a permanent establishment in France, and some capital gains on French real estate or substantial shareholdings. Tax treaties may reduce or eliminate certain liabilities.
 
During the year of departure, you may have a split tax year. France taxes your worldwide income up to the departure date; thereafter, only French-source income. UAE has no personal income tax on individuals, so there is no double layer of personal income tax once non-residence is properly established.
France’s exit tax (article 167 bis CGI) applies to unrealised gains on securities and company interests above a threshold. Moving to the UAE, a non-EU/EEA state, triggers immediate assessment with no automatic deferral. Pre-departure restructuring is critical for shareholders with significant unrealised gains.

Yes. France regularly audits taxpayers who leave for low-tax jurisdictions. Challenges focus on whether the departure is genuine, examining family presence, professional activity, social and economic ties. Robust documentation of every aspect of your relocation is the strongest defence against an audit.

Key contacts:

Romain Astruc

Managing Partner – Generalist, Advisory & Litigation

Géraldine Heimburger

Partner – Family Law, Notarial & Litigation

David Dutruc-Rosset

Associate – Family, Individuals & Litigation

Other services you might need

Tax departure planning is closely linked to residency, asset structuring and what happens to your wealth after you leave.

Immigration & Visa Services - incl. Golden Visa

Genuine UAE tax residency requires the right visa category and sufficient physical presence. We manage both.

Asset Protection & Tax Planning for Individuals

Optimise your wealth structure for your new tax position before and after the move to maximise long-term efficiency.

Expatriation & Relocation - Full Legal Concierge

Tax planning is one part of a successful relocation. We handle all the legal steps in a single coordinated engagement.

WHAT SET US APART

Why ASTRUC & Co

Tax departure planning is time-sensitive and consequential. Decisions made before you leave determine what you owe for years.

1.

French tax expertise

Exit taxation, UAE tax residency validity and French-source income rules are our core expertise. We advise French nationals on the exact steps required

2.

French-UAE fluency

Managing departure requires expertise in French tax law and UAE residency rules simultaneously. We cover both sides in one engagement – avoiding gaps from using two separate

3.

Senior counsel only

French tax departure planning has significant financial consequences if handled incorrectly. Every engagement is led by senior lawyers with expertise in international tax and

More than legal counsel

With you, all the way

Life in the UAE brings extraordinary opportunities — and equally complex legal realities. Whether you’re relocating your family, navigating a divorce across jurisdictions, or structuring an inheritance that spans continents, you deserve a legal partner who understands both the technicalities and the human side of what you’re going through. At ASTRUC & Co, we treat every client’s situation as if it were our own.

From our offices in Dubai to our network spanning Riyadh, Paris, and Luxembourg, we bring senior-level attention to every matter — personal or financial. We believe the best legal advice is honest, clear, and delivered by someone who genuinely cares about the outcome. That’s why our clients stay with us, and why they come back when life presents its next chapter.

Ready to move forward?

Talk to our team about your situation. We’ll walk you through your options and help you move forward with clarity.

One hour consultation

30-minute consultation

Merger and Acquisition
Private Equity
Banking &Finance
Commercial
Construction
Employment Relationship
HR Strategy – Advisory Services
Business Set-Up and Maintenance
Joint Venture and Investors Relationship
Expatriation Services
Relocation
Advisory
Litigation
Civil Status
Nationality and Immigration
Succession Planning
Inheritance Proceedings
Crime against the Person and Narcotics
Business Crimes
Marriages
Divorces