{"id":22840,"date":"2026-11-08T12:13:01","date_gmt":"2026-11-08T11:13:01","guid":{"rendered":"https:\/\/balmontconseil.com\/conventions-fiscales\/emirats-arabes-unis\/double-imposition\/"},"modified":"2026-11-08T23:52:34","modified_gmt":"2026-11-08T22:52:34","slug":"double-imposition","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/conventions-fiscales\/emirats-arabes-unis\/double-imposition\/","title":{"rendered":"Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et les \u00c9mirats\u00a0? Les articles 19 et 20 de la convention"},"content":{"rendered":"<style>@import url('https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@400;500;600&family=Geist+Mono:wght@500&display=swap');#Content>.content_wrapper>.mfn-page-title{display:none!important}#Subheader{display:none!important}#Content{padding-top:0!important}#Content .section_wrapper{max-width:none;padding:0}html,body{overflow-x:clip}#bcv,#bcv :where(*:not(svg,svg *)){all:revert;box-sizing:border-box}#bcv{--bg:#F6F5F1;--card:#FFFFFF;--border:#E4E2DA;--text:#111311;--muted:#5B615E;--dim:#8A908C;--lime:#C8F020;--dark:#0B1317;--limed:#E6FF2A;--dtext:#F2F5F4;--dmuted:#8FA3AD;--dborder:#2B3B45}#bcv *{box-sizing:border-box}#bcv{-webkit-text-size-adjust:100%}#bcv{margin:0;background:var(--bg);color:var(--text);font-family:Inter,system-ui,-apple-system,\"Segoe UI\",Helvetica,Arial,sans-serif;font-size:15px;line-height:1.55;-webkit-font-smoothing:antialiased}#bcv a{color:inherit}#bcv .mono{font-family:\"Geist 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16px;font-size:13px}#bcv{padding-bottom:64px}}#bcv{display:block;width:100vw;max-width:100vw;margin-left:calc(50% - 50vw);margin-right:calc(50% - 50vw);-webkit-text-fill-color:currentColor;text-align:left;padding-top:100px}@media(max-width:1239px){#bcv{padding-top:84px}}#bcv :where(*){-webkit-text-fill-color:currentColor}#bcv .btn.ghost{color:var(--dtext)!important;-webkit-text-fill-color:var(--dtext)!important}<\/style><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"L\u2019imp\u00f4t pay\u00e9 aux \u00c9mirats est-il d\u00e9ductible de mon revenu en France ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Non : l\u2019article 19, paragraphe 1, exclut la d\u00e9duction et accorde \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.\"}},{\"@type\":\"Question\",\"name\":\"Pourquoi le cr\u00e9dit est-il parfois plus faible pour une plus-value ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Pour les gains vis\u00e9s aux paragraphes 1 et 3 de l\u2019article 11, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 aux \u00c9mirats, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais, et non \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, paragraphe 1).\"}},{\"@type\":\"Question\",\"name\":\"Comment les \u00c9mirats \u00e9vitent-ils la double imposition ?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"La convention renvoie \u00e0 la l\u00e9gislation des \u00c9mirats arabes unis (article 20), sans fixer elle-m\u00eame de m\u00e9thode.\"}}]}<\/script><div id=\"bcv\" class=\"final\"><div class=\"wrap\">\n<div class=\"crumbs\"><a href=\"\/\">Accueil<\/a> \u203a <a href=\"\/conventions-fiscales\/\">Conventions fiscales<\/a> \u203a <a href=\"\/conventions-fiscales\/emirats-arabes-unis\/\">France\u2013\u00c9mirats arabes unis<\/a> \u203a Article 19 \u00b7 Double imposition<\/div>\n<div class=\"grid\"><main class=\"main\">\n<div class=\"meta\"><span class=\"pill mono\">Convention France\u2013\u00c9mirats arabes unis<\/span><span class=\"metaline\">Convention du 19 juillet 1989, modifi\u00e9e par l\u2019avenant du 6 d\u00e9cembre 1993 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par les \u00c9mirats arabes unis le 27 juin 2018<\/span><\/div>\n<h1>Comment la double imposition est-elle \u00e9vit\u00e9e entre la France et les \u00c9mirats\u00a0? Les articles 19 et 20 de la convention<\/h1>\n<p class=\"lead\">Pour un r\u00e9sident de France, les revenus imposables aux \u00c9mirats restent imposables en France, mais ouvrent droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t. Ce cr\u00e9dit n\u2019a pas la m\u00eame valeur selon le revenu\u00a0: \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais pour la plupart des revenus, il se limite \u00e0 l\u2019imp\u00f4t r\u00e9ellement pay\u00e9 aux \u00c9mirats pour les gains immobiliers et les participations substantielles. C\u00f4t\u00e9 \u00c9mirats, la convention renvoie \u00e0 leur propre l\u00e9gislation.<\/p>\n<div class=\"tags\"><a class=\"tag\" href=\"\/conventions-fiscales\/emirats-arabes-unis\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/emirats-arabes-unis\/pensions-retraite\/\">Pensions de retraite<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/emirats-arabes-unis\/fonction-publique\/\">Fonction publique<\/a><a class=\"tag\" href=\"\/conventions-fiscales\/emirats-arabes-unis\/revenus-immobiliers\/\">Revenus immobiliers<\/a><\/div>\n<div class=\"cover\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/convention-emirats-arabes-unis.webp\" alt=\"Duba\u00ef, \u00c9mirats arabes unis\" loading=\"eager\"><div class=\"cap\"><span class=\"chip mono\">Article 19 \u00b7 Double imposition<\/span><b>Duba\u00ef, \u00c9mirats arabes unis<\/b><\/div><\/div><div style=\"height:26px\"><\/div>\n<div class=\"card bref\"><span class=\"mono\">En bref<\/span><ul><li>Les revenus de source \u00e9mirienne imposables aux \u00c9mirats selon la convention sont \u00e9galement imposables en France lorsqu\u2019ils reviennent \u00e0 un r\u00e9sident de France, qui a droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais (article 19, paragraphe 1).<\/li><li>Pour les gains vis\u00e9s aux paragraphes 1 et 3 de l\u2019article 11 et pour les revenus d\u2019un \u00e9tablissement stable ou d\u2019une base fixe situ\u00e9 aux \u00c9mirats \u00e0 des fins principalement fiscales, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 aux \u00c9mirats, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais (article 19, paragraphe 1).<\/li><li>Pour tous les autres revenus, et pour les r\u00e9mun\u00e9rations publiques de l\u2019article 15 vers\u00e9es \u00e0 un r\u00e9sident de France, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, paragraphe 1).<\/li><li>Aux \u00c9mirats, la double imposition est \u00e9vit\u00e9e conform\u00e9ment \u00e0 la l\u00e9gislation \u00e9mirienne (article 20).<\/li><\/ul><\/div>\n<h2>Quel cr\u00e9dit d\u2019imp\u00f4t en France\u00a0?<\/h2><div class=\"qt\"><div class=\"r h mono\"><span>Votre situation<\/span><span>Qui impose<\/span><span>Texte<\/span><\/div><div class=\"r\"><span>Salaires, loyers et autres revenus de source \u00e9mirienne d\u2019un r\u00e9sident de France<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Gain immobilier ou sur participation substantielle imposable aux \u00c9mirats<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9mirien pay\u00e9, plafonn\u00e9<\/span><span class=\"ref\">Art. 19 \u00a7 1 et 11<\/span><\/div><div class=\"r\"><span>\u00c9tablissement stable aux \u00c9mirats \u00e0 des fins principalement fiscales<\/span><span class=\"etat \">Cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t \u00e9mirien pay\u00e9, plafonn\u00e9<\/span><span class=\"ref\">Art. 19 \u00a7 1<\/span><\/div><div class=\"r\"><span>Personne \u00e9tablie aux \u00c9mirats mais domicili\u00e9e en France selon le droit fran\u00e7ais<\/span><span class=\"etat fr\">France, avec imputation de l\u2019imp\u00f4t \u00e9mirien<\/span><span class=\"ref\">Art. 19 \u00a7 2<\/span><\/div><div class=\"r\"><span>R\u00e9sident des \u00c9mirats impos\u00e9 en France (loyers, plus-values\u2026)<\/span><span class=\"etat \">Selon la l\u00e9gislation \u00e9mirienne<\/span><span class=\"ref\">Art. 20<\/span><\/div><\/div><p class=\"note2\">L\u2019autorit\u00e9 comp\u00e9tente fran\u00e7aise peut pr\u00e9ciser selon quelle proportion est calcul\u00e9 l\u2019imp\u00f4t fran\u00e7ais correspondant aux revenus lorsqu\u2019un bar\u00e8me progressif s\u2019applique (article 19, paragraphe 5).<\/p>\n<h2>Le texte de la convention<\/h2><div class=\"cit\"><div><span class=\"mono\">Article 19, paragraphe 1<\/span><p>\u00ab Les b\u00e9n\u00e9fices et autres revenus positifs qui proviennent des Emirats arabes unis et qui y sont imposables conform\u00e9ment aux dispositions de la pr\u00e9sente Convention sont \u00e9galement imposables en France lorsqu\u2019ils reviennent \u00e0 un r\u00e9sident de France. L\u2019imp\u00f4t pay\u00e9 dans les Emirats arabes unis n\u2019est pas d\u00e9ductible pour le calcul du revenu imposable en France mais le b\u00e9n\u00e9ficiaire a droit \u00e0 un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais dans la base duquel ces revenus sont compris. Ce cr\u00e9dit d\u2019imp\u00f4t est \u00e9gal\u00a0: Pour les revenus vis\u00e9s aux paragraphes 1 et 3 de l\u2019article 11 et pour les revenus r\u00e9alis\u00e9s par un r\u00e9sident de France par l\u2019interm\u00e9diaire d\u2019un \u00e9tablissement stable, ou d\u2019une base fixe, situ\u00e9 aux Emirats arabes unis \u00e0 des fins principalement fiscales, au montant de l\u2019imp\u00f4t pay\u00e9 dans les Emirats arabes unis, conform\u00e9ment aux dispositions de ces articles. Il ne peut toutefois exc\u00e9der le montant de l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus\u00a0; [\u2026] Pour tous les autres revenus, au montant de l\u2019imp\u00f4t fran\u00e7ais correspondant. Cette disposition est \u00e9galement applicable aux r\u00e9mun\u00e9rations vis\u00e9es \u00e0 l\u2019article 15 lorsque le b\u00e9n\u00e9ficiaire est un r\u00e9sident de France. \u00bb<\/p><\/div><\/div><div class=\"cit\"><div><span class=\"mono\">Article 20<\/span><p>\u00ab La double imposition est \u00e9vit\u00e9e en conformit\u00e9 avec les dispositions de la l\u00e9gislation de l\u2019Etat des Emirats arabes unis. \u00bb<\/p><\/div><\/div><p class=\"note2\">Article 19 r\u00e9dig\u00e9 par l\u2019article 13 de l\u2019avenant du 6 d\u00e9cembre 1993. Texte publi\u00e9 par impots.gouv.fr.<\/p>\n<h2>Le m\u00e9canisme pour un r\u00e9sident de France<\/h2><p>L\u2019article 19, paragraphe 1, fonctionne en quatre temps\u00a0:<\/p><ol class=\"steps\"><li><span class=\"n\">1<\/span><div><b>Le revenu reste imposable en France<\/b><span>Le revenu de source \u00e9mirienne entre dans la base de l\u2019imp\u00f4t fran\u00e7ais.<\/span><\/div><\/li><li><span class=\"n\">2<\/span><div><b>Pas de d\u00e9duction<\/b><span>L\u2019imp\u00f4t pay\u00e9 aux \u00c9mirats n\u2019est pas d\u00e9ductible du revenu imposable en France.<\/span><\/div><\/li><li><span class=\"n\">3<\/span><div><b>Cas g\u00e9n\u00e9ral<\/b><span>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant \u00e0 ces revenus.<\/span><\/div><\/li><li><span class=\"n\">4<\/span><div><b>Immeubles, participations substantielles, \u00e9tablissement stable \u00e0 vis\u00e9e fiscale<\/b><span>Le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 aux \u00c9mirats, sans d\u00e9passer l\u2019imp\u00f4t fran\u00e7ais correspondant.<\/span><\/div><\/li><\/ol>\n<h2>Ce qu\u2019ont jug\u00e9 les tribunaux<\/h2><div class=\"decs\"><a class=\"dec\" href=\"\/decisions\/contribuable-partie-a-dubai-en-avril-2019-sans-avoir-declare-ses-revenus-de\/\"><div class=\"h\"><span class=\"pill mono\">TA Paris<\/span><small>17 d\u00e9cembre 2024<\/small><\/div><p>Contribuable partie \u00e0 Duba\u00ef en avril 2019 sans avoir d\u00e9clar\u00e9 ses revenus de 2018\u00a0: tax\u00e9e d&#x27;office sans mise en demeure, elle perd le cr\u00e9dit d&#x27;imp\u00f4t de modernisation du recouvrement<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/salaire-verse-par-une-societe-de-dubai-a-un-couple-resident-de-france-le-credit\/\"><div class=\"h\"><span class=\"pill mono\">TA Montreuil<\/span><small>3 f\u00e9vrier 2025<\/small><\/div><p>Salaire vers\u00e9 par une soci\u00e9t\u00e9 de Duba\u00ef \u00e0 un couple r\u00e9sident de France\u00a0: le cr\u00e9dit d&#x27;imp\u00f4t conventionnel se calcule sans majorer de 25\u00a0% les revenus \u00e9miratis au num\u00e9rateur<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><a class=\"dec\" href=\"\/decisions\/apporteur-d-affaires-se-disant-consultant-a-dubai-foyer-familial-dans-l-aube\/\"><div class=\"h\"><span class=\"pill mono\">CAA Nancy<\/span><small>9 novembre 2023<\/small><\/div><p>Apporteur d&#x27;affaires se disant consultant \u00e0 Duba\u00ef\u00a0: foyer familial dans l&#x27;Aube, r\u00e9sidence fiscale en France et 1\u00a0783\u00a0078 \u20ac d&#x27;impositions confirm\u00e9s<\/p><i>Lire la d\u00e9cision \u2192<\/i><\/a><\/div><a class=\"lnk\" href=\"\/conventions-fiscales\/emirats-arabes-unis\/#decisions\">Voir les 14 d\u00e9cisions qui concernent les \u00c9mirats arabes unis \u2192<\/a>\n<div class=\"dark\"><span class=\"mono\">Ce que cela change pour vous<\/span><p>Pour un r\u00e9sident de France, le cas g\u00e9n\u00e9ral est favorable\u00a0: le cr\u00e9dit \u00e9gal \u00e0 l\u2019imp\u00f4t fran\u00e7ais efface l\u2019imp\u00f4t fran\u00e7ais d\u00fb sur les revenus \u00e9miriens. Pour une plus-value sur un immeuble situ\u00e9 aux \u00c9mirats ou sur une participation substantielle dans une soci\u00e9t\u00e9 \u00e9mirienne, le cr\u00e9dit se limite en revanche \u00e0 l\u2019imp\u00f4t effectivement pay\u00e9 aux \u00c9mirats. Dans une affaire jug\u00e9e, le cr\u00e9dit sur un salaire vers\u00e9 par une soci\u00e9t\u00e9 \u00e9mirienne a \u00e9t\u00e9 calcul\u00e9 en proportion de la part de ces revenus dans l\u2019ensemble des revenus.<\/p><a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=emirats-arabes-unis-double-imposition-portee\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>Faire v\u00e9rifier mon cr\u00e9dit d\u2019imp\u00f4t<\/a><span class=\"note\">Visio \u00b7 30 min \u00b7 sans engagement<\/span><\/div>\n<div class=\"card cv\" id=\"cv\"><span class=\"mono\" style=\"color:var(--muted);display:block;margin-bottom:12px\">Cela vous concerne ?<\/span><h3>Vous \u00eates r\u00e9sident de France et percevez des revenus de source \u00e9mirienne\u00a0?<\/h3><div class=\"yn\"><a class=\"oui\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=emirats-arabes-unis-double-imposition-oui\">Oui<\/a><button type=\"button\" onclick=\"document.getElementById('cv').classList.add('open')\">Non<\/button><\/div><div class=\"non\"><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/residence-fiscale\/\">R\u00e9sidence fiscale<\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/pensions-retraite\/\">Pensions de retraite<\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/fonction-publique\/\">Fonction publique<\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/revenus-immobiliers\/\">Revenus immobiliers<\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/\">Convention France\u2013\u00c9mirats arabes unis : tous les sujets<\/a><a href=\"\/decisions\/\">Jurisprudence fiscale internationale<\/a><\/div><\/div>\n<h2>Les autres sujets de la convention<\/h2><div class=\"agrid\"><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/residence-fiscale\/\"><small>Art. 4<\/small><b>R\u00e9sidence fiscale<\/b><\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/pensions-retraite\/\"><small>Art. 14<\/small><b>Pensions de retraite<\/b><\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/fonction-publique\/\"><small>Art. 15<\/small><b>Fonction publique<\/b><\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/revenus-immobiliers\/\"><small>Art. 5<\/small><b>Revenus immobiliers<\/b><\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/plus-values\/\"><small>Art. 11<\/small><b>Plus-values<\/b><\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/dividendes\/\"><small>Art. 8<\/small><b>Dividendes<\/b><\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/interets\/\"><small>Art. 9<\/small><b>Int\u00e9r\u00eats<\/b><\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/salaires\/\"><small>Art. 13<\/small><b>Salaires<\/b><\/a><a href=\"\/conventions-fiscales\/emirats-arabes-unis\/double-imposition\/\" class=\"cur\"><small>Art. 19<\/small><b>Double imposition<\/b><\/a><\/div>\n<div class=\"card bm-bofip\" style=\"margin:28px 0\"><span class=\"mono\" style=\"display:block;margin-bottom:12px\">Ce qu\u2019en dit l\u2019administration (BOFiP)<\/span><div style=\"display:flex;flex-wrap:wrap;gap:8px\"><a class=\"tag\" href=\"\/bofip-international\/boi-int-dg-20-20-100\/\">BOI-INT-DG-20-20-100 \u00b7 \u00c9limination de la double imposition<\/a><\/div><\/div><h2>Questions fr\u00e9quentes<\/h2><div class=\"faq\"><details open><summary>L\u2019imp\u00f4t pay\u00e9 aux \u00c9mirats est-il d\u00e9ductible de mon revenu en France\u00a0?<\/summary><p>Non\u00a0: l\u2019article 19, paragraphe 1, exclut la d\u00e9duction et accorde \u00e0 la place un cr\u00e9dit d\u2019imp\u00f4t imputable sur l\u2019imp\u00f4t fran\u00e7ais.<\/p><\/details><details><summary>Pourquoi le cr\u00e9dit est-il parfois plus faible pour une plus-value\u00a0?<\/summary><p>Pour les gains vis\u00e9s aux paragraphes 1 et 3 de l\u2019article 11, le cr\u00e9dit est \u00e9gal \u00e0 l\u2019imp\u00f4t pay\u00e9 aux \u00c9mirats, plafonn\u00e9 \u00e0 l\u2019imp\u00f4t fran\u00e7ais, et non \u00e0 l\u2019imp\u00f4t fran\u00e7ais correspondant (article 19, paragraphe 1).<\/p><\/details><details><summary>Comment les \u00c9mirats \u00e9vitent-ils la double imposition\u00a0?<\/summary><p>La convention renvoie \u00e0 la l\u00e9gislation des \u00c9mirats arabes unis (article 20), sans fixer elle-m\u00eame de m\u00e9thode.<\/p><\/details><\/div>\n<p class=\"source\">Source : Convention du 19 juillet 1989, modifi\u00e9e par l\u2019avenant du 6 d\u00e9cembre 1993 et par la Convention multilat\u00e9rale sign\u00e9e par la France le 7 juin 2017 et par les \u00c9mirats arabes unis le 27 juin 2018 \u2014 Version consolid\u00e9e de la convention avec les Emirats arabes unis modifi\u00e9e par la convention multilat\u00e9rale (impots.gouv.fr). Statut : En vigueur depuis le 1er juillet 1990\u00a0; avenant en vigueur depuis le 1er juin 1995\u00a0; Convention multilat\u00e9rale en vigueur depuis le 1er septembre 2019 pour les \u00c9mirats arabes unis. Ce document ne se substitue pas aux textes qui font foi. Analyse : Balmont Conseil, mise \u00e0 jour le 8 novembre 2026. Information g\u00e9n\u00e9rale, pas un conseil personnalis\u00e9.<\/p>\n<\/main>\n<aside class=\"side\">\n<div class=\"ctacard\"><span class=\"mono\">Vous partez aux \u00c9mirats arabes unis ?<\/span><h3>Faire v\u00e9rifier mon cr\u00e9dit d\u2019imp\u00f4t\u00a0: un bilan de 30 minutes avec le cabinet.<\/h3>\n<div class=\"who\"><img decoding=\"async\" src=\"https:\/\/balmontconseil.com\/wp-content\/uploads\/2026\/11\/alexis-sagnier-carre.webp\" alt=\"Alexis Sagnier\" width=\"44\" height=\"44\" loading=\"lazy\"><div><b>Alexis Sagnier<\/b><span>Conseil en gestion de patrimoine \u00b7 ORIAS n\u00b0 13003497 \u00b7 ANACOFI-CIF<\/span><\/div><\/div>\n<a class=\"btn\" href=\"https:\/\/app.balmontconseil.com\/rdv?utm_source=site&#038;utm_medium=convention&#038;utm_content=emirats-arabes-unis-double-imposition-side\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><rect x=\"2\" y=\"3\" width=\"12\" height=\"11\" rx=\"2\"\/><path d=\"M2 7h12M5 1.5v3M11 1.5v3\"\/><\/svg>R\u00e9server un bilan de 30 min<\/a>\n<a class=\"btn ghost\" href=\"https:\/\/wa.me\/33601773296\" target=\"_blank\" rel=\"noopener\"><svg viewBox=\"0 0 16 16\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\"><path d=\"M8 14.5a6.5 6.5 0 1 0-5.6-3.2L1.5 14.5l3.3-.9A6.5 6.5 0 0 0 8 14.5Z\"\/><\/svg>\u00c9crire sur WhatsApp<\/a>\n<p class=\"trust\">Depuis 2013 \u00e0 Lyon \u00b7 Expatriation et patrimoines internationaux<\/p><\/div>\n<a class=\"diag\" href=\"\/diagnostic\/\"><div><b>Diagnostic express en 30 secondes<\/b><span>Cinq questions, la marche \u00e0 suivre pour votre situation.<\/span><\/div><i>\u2192<\/i><\/a>\n<div class=\"card\"><span class=\"mono\">D\u00e9cisions \u00b7 \u00c9mirats arabes unis<\/span><div class=\"rel\"><a href=\"\/decisions\/scaphandrier-sur-des-plateformes-petrolieres-au-congo-sous-contrat-avec-une\/\">Scaphandrier sur des plateformes p\u00e9troli\u00e8res au Congo sous contrat avec une soci\u00e9t\u00e9 de Duba\u00ef\u00a0: consultant ind\u00e9pendant, il ne peut b\u00e9n\u00e9ficier de l&#x27;exon\u00e9ration de l&#x27;article 81 A<small>CAA Nantes, 1er avril 2022<\/small><\/a><a href=\"\/decisions\/capitaine-de-navire-au-gabon-lie-a-une-societe-de-dubai-par-des-contrats-de\/\">Capitaine de navire au Gabon li\u00e9 \u00e0 une soci\u00e9t\u00e9 de Duba\u00ef par des \u00ab\u00a0contrats de services\u00a0\u00bb\u00a0: sans lien de subordination, il n&#x27;est pas salari\u00e9 et perd l&#x27;exon\u00e9ration de l&#x27;article 81 A<small>TA Rennes, 18 janvier 2023<\/small><\/a><a href=\"\/decisions\/logement-a-dubai-mal-documente-la-residente-qui-declarait-ses-revenus-depuis\/\">Logement \u00e0 Duba\u00ef mal document\u00e9\u00a0: la r\u00e9sidente qui d\u00e9clarait ses revenus depuis une villa de Roquebrune-Cap-Martin a son foyer en France, malgr\u00e9 un jugement contraire du juge judiciaire en mati\u00e8re d&#x27;ISF<small>CAA Marseille, 16 mars 2023<\/small><\/a><\/div><\/div>\n<div class=\"card\"><span 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