Returning to France from the United Arab Emirates: visa, agreement and declarations

As soon as one of the criteria in Article 4 B of the French General Tax Code (CGI) is met in France, you are considered a French tax resident, even if your UAE visa is still valid. The year of your return is declared in two stages, and your accounts in the UAE become part of your tax reporting obligations as a resident. On the UAE side, the residence visa is automatically revoked after more than 180 consecutive days outside the country.

What the Emirates require when you leave

According to the official portal (updated September 28, 2026), the visa of a person who lives outside the country for more than 180 consecutive days is automatically revoked. A re-entry permit is available; Golden Visa and Green Residence holders do not need to apply for it. In principle, the visa can only be revoked by the sponsor, after those of their dependents.

The cancellation service of the Federal Identity Authority (ICP) specifies:

• The Emirates ID linked to the permit is cancelled at the same time; ;
• The permits of family members placed under the sponsorship of a foreign worker must be cancelled before his own; ;
• Grace periods run after cancellation, from 180 days (golden, green and blue permits) to 30 days (other cases), then the fine is 50 AED per day of irregular stay.

According to the official portal (page on Emirates ID cancellation), residents who permanently leave the country must surrender their card.

The ICP page displays two contradictory dates (body: December 11, 2024; footer: today's date): we cannot decide between them, please review the service before acting. We have not reviewed the section on closing Emirati bank accounts or social security between the two countries; for health insurance coverage, see the...’health insurance upon return from expatriation.

From what point onward are you considered a French tax resident?

The doctrine (BOI-IR-CHAMP-10) considers personal, professional, and economic criteria; only one is required. The principal residence in France is considered if the stay exceeds six months, but is not an absolute criterion.

The convention of July 19, 1989, determines the tax treatment of a person resident in both states in the following order: permanent home, center of vital interests, habitual residence, nationality, and then agreement of the competent authorities (Article 4, paragraph 2). Article 19, paragraph 2, stipulates that the income of a resident of the Emirates who is fiscally domiciled in France is taxable in France notwithstanding the other provisions of the convention, with France crediting the tax collected by the Emirates. This clause also applies to subsidiaries controlled by more than 50% of a company whose head office is in France, and does not apply to natural persons who are citizens of the Emirates. Details: France-United Arab Emirates tax treaty.

The year of the comeback unfolds in two stages

The steps described by the administration on June 25, 2026:

• Upon arrival, update your address and bank details in your Public Finances area.
• Without income from French sources during your stay in the Emirates, no 2042-NR: you declare all your income, French and foreign, from your arrival date to December 31, on the 2042 in the spring of the following year.
• With income from French sources before the return, the 2042-NR only includes this income from January 1st to arrival, then the 2042 includes the rest of the year: non-resident for the first part, resident for the second.
• The first declaration in France is filed on paper.

The UAE portal states that the country does not levy personal income tax (updated March 30, 2026). This describes Emirati law, not the French tax system for a French resident.

What the 1989 convention stipulates for your income from Emirati sources

According to Article 19, income from Emirati sources taxable in the UAE is also taxable in France when received by a French resident, who grants a tax credit. For gains under Article 11 (paragraphs 1 and 3) and for income from a permanent establishment or fixed base, the credit is equal to the tax paid in the UAE, but cannot exceed the French tax corresponding to that income; for other income, it is equal to the amount of the corresponding French tax. This paragraph also covers remuneration under Article 15. Emirati tax is not deductible. A clause in the multilateral convention denies the benefit of the convention if one of the main objectives of an arrangement was to obtain it.

The administrative list mentions the agreement of July 19, 1989, and an addendum of December 6, 1993. Our page living in the Emirates describes the other side.

Accounts, real estate and assets

Accounts and contracts. If you are domiciled in France, you must declare each year any bank accounts, assurance-vie or capitalization contracts and digital asset accounts opened, held, used or closed abroad, on the forms 3916 or 3916-bis. The announced fine is €1,500 per undeclared account; the page provides for an increased amount depending on the State's situation with regard to anti-fraud conventions, which we do not apply to the Emirates without a source.

The IFI. According to impots.gouv.fr, a person who is a tax resident in France is subject to...’IFI The IFI (French Wealth Tax) applies to assets and real estate rights located in France or abroad, exceeding a net taxable estate of €1,300,000 as of January 1st, and tax residence is assessed as of January 1st of the tax year. The expatriate tax regime limits the IFI to assets located in France until December 31st of the fifth year following the year of establishing tax residence in France. When an asset in the Emirates becomes subject to the IFI depends on your specific circumstances. One question remains: Article 16 A of the treaty deals with the ISF (French Wealth Tax), and none of the texts reviewed address the IFI. We will not take a definitive stance on this.

Inheritance. Article 17 reserves real estate to the State of location, and other movable property, including securities and deposits, to the State of residence of the deceased.

The UAE tax residency certificate

The Federal Tax Authority issues a certificate to individuals who are tax residents of the UAE under UAE law (information updated on August 11, 2026). For individuals, the required documents depend on the length of stay (183 days or more, or 90 to 182 days). The fees are AED 50 for the initial application, AED 1,000 for the review and electronic certificate for individuals without a tax identification number, and AED 250 per paper copy, non-refundable in case of rejection. The estimated processing time is 10 business days, plus 5 for a paper copy. The information sheet does not specify whether this certificate serves as a tax clearance certificate; service-public.fr indicates that the tax clearance certificate is obtained from the tax authorities of the country being left, and that any money transfer of at least €10,000 must be declared online.

Expatriates and exit tax upon return

The provisions of Article 155 B apply to individuals not tax residents of France for the five calendar years preceding their employment with the company established in France that recruits them. This provision runs until December 31st of the eighth year following their employment and excludes individuals who joined the company of their own volition.

After a deferral or payment of exit tax, the "return to France" gives rise to relief (with deferral) or refund (without deferral), if you still hold the securities on the date of return (notice 2074-ETD).

Departure on January 15, 2027 and the 180-day threshold: numerical example (fictitious profile)

Situation. A fictitious couple lives in the United Arab Emirates on a residence visa sponsored by one of their employers. They return to France on January 15, 2027, and have no income from French sources. The certificate's calculation relates to only one person, the employee.

Issue. He wants to know the date of automatic cancellation of the visa if nothing is done, the cost of the employee's tax residence certificate and the declaration of the year of return.

Strategy. The sponsor first cancels the spouse's visa, then the employee's, and the couple submits their Emirates IDs. The employee applies for a tax residency certificate in their own name, with two paper copies.

Result. The 180 days outside the UAE are reached on July 14, 2027, and the 181st day is July 15, 2027 (this is an indicative count; the page does not specify the first day counted). A certificate for an individual costs 50 + 1,000 + 2 × 250 = 1,550 AED. In France, the couple declares all their income from January 15 to December 31, 2027, on form 2042 in spring 2028, without a 2042-NR. The information sheet does not specify what happens to a certificate application submitted after departure.

What changes depending on your situation

• Your visa category: golden visa, green residence, employer-linked or spouse-linked visa.
• The nature of your Emirati income: dividends, interest, pensions, gains.
• Your assets, accounts and contracts in the Emirates, and a possible deferral of exit tax.

No result is predetermined: each point is read with your pieces.