{"id":3738,"date":"2026-10-01T12:03:07","date_gmt":"2026-10-01T10:03:07","guid":{"rendered":"https:\/\/balmontconseil.com\/expatries-mobilite-internationale\/moyen-orient\/"},"modified":"2026-10-09T13:06:20","modified_gmt":"2026-10-09T11:06:20","slug":"moyen-orient","status":"publish","type":"page","link":"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/moyen-orient\/","title":{"rendered":"Wealth management in the Middle East"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\" style=\"border-left:3px solid #e6ff2a;background:#151c21;margin:0 0 34px;padding:22px 26px\"><p style=\"color:#e8eef2;font-size:18px;font-style:italic;line-height:1.6;margin:0\">\u201cAlexis, I&#039;ve been offered Riyadh, and my wife would prefer Doha. For our wealth, is one better than the other?\u201d<\/p><\/blockquote>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">As regards wealth left in France, the Gulf countries resemble one another more than people think, and bear little resemblance to their neighbours. The six Gulf monarchies \u2014 the Emirates, Saudi Arabia, Qatar, Kuwait, Bahrain, Oman \u2014 have all signed a treaty with France covering <strong style=\"color:#ffffff\">income, wealth and estates<\/strong>. This is rare: no country in East or South Asia has it.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">But the exit tax is automatically deferred only for <strong style=\"color:#ffffff\">Kuwait<\/strong> among them, and for Lebanon in the rest of the region. Everywhere else, leaving with a securities portfolio requires a tax representative and guarantees.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The Emirates alone have 33,438 French nationals on the consular register as of 31 December 2025, up 12.7% in one year. At <strong style=\"color:#ffffff\">Balmont Conseil<\/strong>, we start from this verified framework, country by country, before discussing investments.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">1. What applies across the whole region<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Four findings, often forgotten simply because there is no local income tax.<\/p>\n\n\n\n<ul class=\"wp-block-list\" style=\"margin:0 0 24px;padding-left:24px\">\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">No local tax does not mean no French tax.<\/strong> Your French rental income remains taxable in France: a minimum rate of 20% up to \u20ac29,579, then 30% (Article 197 A of the French General Tax Code), and social security contributions of 17.2% for unfurnished rentals and 18.6% for furnished rentals. Capital gains on French real estate are subject to 19% tax and 17.2% social security contributions. Your dividends, however, are subject to the applicable tax treaty: the UAE treaty restricts them to your country of residence (Article 8).<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The Gulf is covered for estates; the Levant much less so.<\/strong> The six Gulf treaties govern inheritance; so does the Lebanese treaty. Those of Jordan, Israel, and Egypt do not: France applies Article 750 ter of the General Tax Code without any treaty provisions.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">The exit tax requires guarantees almost everywhere.<\/strong> After six years of tax residence in France over the last ten years, with more than \u20ac800,000 in securities or at least 50% of a company&#039;s profits, departure triggers the taxation of unrealized capital gains; deferral is automatic only for Kuwait and Lebanon.<\/li>\n\n\n\n<li style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin-bottom:10px\"><strong style=\"color:#ffffff\">Proof of residence has to be built.<\/strong> In a country with no income tax, the treaty defines a resident in its own way, and the French tax authorities look at your real ties: household, occupation, centre of your interests. The file is built from the day you arrive.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">2. The ten countries compared, verified<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Here, for each country, are the four pieces of information that change a wealth planning case, taken from official sources as at 1st October 2026.<\/p>\n\n\n\n<figure class=\"wp-block-table\" style=\"margin:28px 0 14px;overflow-x:auto\"><table style=\"border-collapse:collapse;width:100%;min-width:760px\"><thead><tr><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">Country<\/th><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">French nationals registered at 31\/12\/2025<\/th><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">Tax treaty<\/th><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">Estates covered<\/th><th style=\"padding:12px 14px;border-bottom:2px solid #e6ff2a;color:#ffffff;background:#151c21;font-size:14px;line-height:1.4;text-align:left;vertical-align:bottom;font-weight:700\">Exit tax: deferral<\/th><\/tr><\/thead><tbody><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/emirats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">United Arab Emirates<\/a><\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">33,438 (+12.7 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">19 July 1989, 1993 protocol \u2014 income, wealth<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Subject to guarantees<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/arabie-saoudite\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Saudi Arabia<\/a><\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">6,353 (+3.1 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">18 February 1982, extended until 31 December 2028 \u2014 income, wealth<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Subject to guarantees<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/qatar\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Qatar<\/a><\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">5,724 (+4.4 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">4 December 1990, 2008 protocol \u2014 income, wealth<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Subject to guarantees<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Kuwait<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">828 (+6.0 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">7 February 1982, 1989 and 1994 protocols \u2014 income, wealth<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Automatic<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Bahrain<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">1068 (+4.8 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">10 May 1993, 2009 protocol \u2014 income, wealth<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Subject to guarantees<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Oman<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">670 (+4.9 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">1st June 1989, 1996 and 2012 protocols \u2014 income, wealth<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Subject to guarantees<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/jordanie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Jordan<\/a><\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">1,676 (+2.7 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">28 May 1984 \u2014 income<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">No<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Subject to guarantees<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/liban\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Lebanon<\/a><\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">19,682 (\u22123.3 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">24 July 1962 \u2014 income<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Yes<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Automatic<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/israel\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Israel<\/a><\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">75,000 (+6.3%), excluding Jerusalem<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">31 July 1995 \u2014 income, wealth<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">No<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Subject to guarantees<\/td><\/tr><tr><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#ffffff;background:#151c21;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\"><strong style=\"color:#ffffff\">Egypt<\/strong><\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">7,599 (+9.7 %)<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">19 June 1980, 1999 protocol \u2014 income, wealth<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">No<\/td><td style=\"padding:12px 14px;border-bottom:1px solid #26323a;color:#c3d2db;background:#0f161a;font-size:15px;line-height:1.55;vertical-align:top;text-align:left\">Subject to guarantees<\/td><\/tr><\/tbody><\/table><figcaption class=\"wp-element-caption\" style=\"color:#7d8f9a;font-size:12.5px;line-height:1.55;margin-top:12px;text-align:left\">Sources: list of tax treaties concluded by France (BOI-ANNX-000306, updated 29 April 2026); exchange-of-information and collection-assistance clauses (BOI-ANNX-000508, position as of 8 October 2025) and notes to form 2074-ETD 2026; register of French nationals living outside France as of 31 December 2025 and 31 December 2024 (Government reports 2026 and 2025, Ministry for Europe and Foreign Affairs), change calculated over one year. Israel: Tel Aviv and Haifa consular districts. Position as of 1st October 2026. On a phone, swipe the table.<\/figcaption><\/figure>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">\u201cEstates covered\u201d does not mean \u201cexempt\u201d.<\/strong> The convention allocates the right to tax between the two states. The UAE convention, for example, reserves movable property\u2014including securities and deposits\u2014for the state of residence of the deceased (Article 17), but leaves real estate located in France to France. Each convention must be read article by article, and none of these ten conventions covers gifts.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The Saudi treaty has an end date.<\/strong> Concluded for a limited period, it was extended by an exchange of notes in December 2023 until 31 December 2028. A move to Riyadh beyond that date should be prepared in the knowledge that the text will need to be extended again.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">\u201cWealth\u201d matters for the IFI.<\/strong> All these treaties, except those with Jordan and Lebanon, cover wealth tax: they govern the French IFI due on your property located in France above \u20ac1.3m.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">3. Before Dubai, Riyadh or Doha: three projects to be launched<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Exit tax and residence, before departure<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We calculate your unrealized capital gains and test the conditions of article 167 bis of the general tax code: six years of tax residence in France over the last ten years, and securities worth more than \u20ac800,000 or at least 50% of the profits of a company.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">For Kuwait or Lebanon, the stay of transit is automatic. For other countries in the region, we prepare the application: declaration filed no later than 90 days before departure, tax representative, guarantees.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Your French income as seen from the Gulf<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Your French rental income remains taxable in France: a minimum rate of 20% up to \u20ac29,579, and 30% above that (Article 197 A), plus 17.2% in social security contributions for unfurnished rentals and 18.6% for furnished rentals. Capital gains on French real estate are subject to 19% in tax and 17.2% in social security contributions.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Your dividends depend on the agreement. The UAE agreement reserves them for your country of residence (Article 8).<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">A French assurance-vie policy held by a non-resident is no longer subject to social security contributions. For premiums paid since September 27, 2017, withdrawals are subject to a 12.8% tax rate (%), or 7.5% after eight years, up to a limit of \u20ac150,000 in premiums. For a long-term expatriation, a <a href=\"https:\/\/balmontconseil.com\/en\/nos-solutions\/assurance-vie-luxembourgeoise\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Luxembourg assurance-vie contract<\/a> is examined on a case-by-case basis, after a <a href=\"https:\/\/balmontconseil.com\/en\/radiographie-contrats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">X-ray of your current contracts<\/a>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Estate transfer: reading the right treaty<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">We determine, asset by asset, which state would tax your estate. In the Emirates, Article 17 of the convention leaves your real estate located in France to France and reserves your securities and accounts for the state where you reside at the time of your death.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">In Jordan, Israel, and Egypt, no treaty covers inheritance: only French law applies (Article 750 ter). None of the ten treaties covers gifts, which must be prepared separately, within the framework of your <a href=\"https:\/\/balmontconseil.com\/en\/ingenierie-patrimoniale\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">wealth engineering<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">4. Typical case: an executive moves to Dubai with his company<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><em>Typical illustrative case, rounded figures.<\/em><\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Situation.<\/strong> A manager, a lifelong resident of France, owns 60 shares (%) in his French SAS company. His shares are worth \u20ac2 million, having been purchased for \u20ac500,000. He plans to move to Dubai with his family in 2026.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Issue.<\/strong> He exceeds both exit tax thresholds. His unrealized capital gain of \u20ac1.5 million is taxed upon his departure: 12.8% income tax and 18.6% social security contributions for a departure in 2026, totaling \u20ac471,000. The UAE does not assist France in tax collection: there is no automatic deferment. Without the necessary documentation, the sum is due.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Strategy.<\/strong> Declaration 2074-ETD 90 days before departure, tax representative in France, guarantees only on the income tax portion (12.8% of the capital gain). Then, holding the securities for at least two years: as their value is less than \u20ac2.57 million, the deferred tax is then waived (Article 167 bis).<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Important note: with company profits exceeding 25%, a sale made from Dubai remains taxable in France at 12.8% (Article 244 bis B of the French General Tax Code and Article 11 of the tax treaty). If a sale is anticipated, we will review it before departure.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Result.<\/strong> Nothing is paid initially: \u20ac471,000 remains outstanding, while \u20ac192,000 in guarantees must be provided. After two years, the \u20ac471,000 is forgiven if the securities are still held.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The same executive moving to Kuwait would have the same tax calculation, but an automatic deferral, without any guarantees. The difference between the two destinations is therefore primarily measured in the guarantees required: \u20ac192,000.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">5. Living without local taxes: proof of residence, then health<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Not paying taxes locally proves nothing.<\/strong> France considers you to be domiciled there if only one of these criteria is met: your home remains there, you carry out your main activity there, or the center of your economic interests is there (Article 4 B). A spouse and children remaining in France are sufficient.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The convention has its own test.<\/strong> The UAE law considers the person &quot;domiciled, established&quot; there (Article 4). In the case of dual residence, it distinguishes between the permanent home, then the center of vital interests, and then the habitual residence.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">The local certificate is requested, it is not assumed.<\/strong> In the UAE, the Federal Tax Administration issues a tax residency certificate. Since March 1, 2023, an individual is considered a resident if they have their primary residence and center of interests there, or if they spend 183 days in any twelve-month period, or 90 days with a residence permit and permanent accommodation or employment there (Cabinet Decision No. 85 of 2022). This application is submitted upon arrival.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Health, next.<\/strong> France has no social security agreement with any of the countries in the region, except for Israel (as listed by CLEISS). Membership in the Caisse des Fran\u00e7ais de l&#039;\u00e9tranger (French Overseas Social Security Fund) is voluntary and does not exempt you from mandatory contributions in your host country. As a broker, we compare international health insurance policies tailored to your family and your country of residence.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">Frequently asked questions about expatriation to the Middle East<\/h2>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Do the Gulf countries have an inheritance treaty with France?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Yes, all six: the United Arab Emirates, Saudi Arabia, Qatar, Kuwait, Bahrain and Oman have a treaty covering income, wealth and estates (BOI-ANNX-000306, updated 29 April 2026). Jordan, Israel and Egypt do not.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Is the exit tax deferral automatic for a move to Dubai, Riyadh or Doha?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">No. These states exchange information with France but do not assist it in collecting tax: the deferral must be requested, with a tax representative and guarantees (Article 167 bis of the French Tax Code). In the region, it is automatic only for Kuwait and Lebanon.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">I pay no tax in the Emirates: do I still have to file in France?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Yes, for your French-source income. Your rental income is taxed at the minimum rate of 20% up to \u20ac29,579 of net taxable income and 30% above that, with social security contributions of 17.2% for unfurnished rentals and 18.6% for furnished rentals. Capital gains on French real estate are subject to 19% tax and 17.2% social security contributions. Your French dividends, however, are only taxable in the UAE (Article 8 of the treaty).<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Is the treaty with Saudi Arabia still in force?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">Yes. Concluded on 18 February 1982 for a limited period, it was extended by an exchange of notes of 14 and 28 December 2023, published in the Official Journal of 16 March 2024, until 31 December 2028.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Does the IFI (real estate wealth tax) apply if I live in the Gulf?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">On your property located in France, above \u20ac1.3m of net assets, yes: a non-resident remains liable for the IFI on their French real estate only. The Gulf treaties cover wealth tax and must be read to see how they frame it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Are my French dividends taxed in France if I live in Dubai?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">No, in principle. Article 8 of the France-UAE tax treaty reserves dividends for the country of residence of their beneficial owner. Therefore, French withholding tax is waived, provided you can prove your residence in the UAE. Your French rental income, however, remains taxable in France (Article 5 of the treaty).<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">How to prove your tax residency in Dubai?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">On the UAE side, this is done through a tax residency certificate from the federal tax administration. On the French side, it&#039;s done by demonstrating that your home, business, and economic interests have left France (Article 4 B). Both processes should be prepared upon arrival.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Will my heirs in France pay taxes on my securities if I die while a resident of the Emirates?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">No, your securities and accounts are not covered: Article 17 of the convention reserves them for the deceased&#039;s country of residence. Your real estate located in France remains taxable in France. Gifts, however, are not covered by the convention.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Do I need to keep my French social security coverage when I go to the Gulf?<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">No social security agreement links France to the Gulf countries. Membership in the French Overseas Social Security Fund (Caisse des Fran\u00e7ais de l&#039;\u00e9tranger) remains possible, on a voluntary basis, but does not exempt you from the contributions required locally. We also compare international health insurance plans for your family.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:34px;line-height:1.2;margin:56px 0 16px;font-weight:700\">In summary<\/h2>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">In the Middle East, the Gulf offers what Asia does not: treaties that cover estates. But the exit tax requires guarantees almost everywhere there, and your French income remains taxed in France.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">The choice between Riyadh, Doha or Dubai is therefore prepared on three points: the exit tax, the applicable estate tax treaty and proof of residence.<\/p>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><strong style=\"color:#ffffff\">Firm&#039;s fees: \u20ac500 incl. VAT per hour.<\/strong> Annual follow-up is free of charge.<\/p>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Let&#039;s review your situation<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\">A thirty-minute conversation is enough to place your destination in this comparison. You can also start with a <a href=\"https:\/\/balmontconseil.com\/en\/radiographie-contrats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">free contract X-ray<\/a>.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\" style=\"display:flex;gap:12px;flex-wrap:wrap;margin:24px 0 0\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/balmontconseil.com\/en\/contact\/\" style=\"background:#e6ff2a;color:#0b1317;border-radius:8px;padding:14px 28px;font-weight:600;text-decoration:none;display:inline-block\">Analyse my situation<\/a><\/div>\n\n<div class=\"wp-block-button is-style-outline is-style-outline--1\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/calendly.com\/asagnier-balmontconseil\/echange\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"background:transparent;color:#ffffff;border:1px solid #3a4852;border-radius:8px;padding:14px 28px;font-weight:600;text-decoration:none;display:inline-block\">Book an appointment<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\" style=\"border:0;border-top:1px solid #26323a;margin:46px 0\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-text-color\" style=\"color:#ffffff;font-size:22px;line-height:1.3;margin:34px 0 10px;font-weight:700\">Other destinations<\/h3>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#c3d2db;font-size:17px;line-height:1.7;margin:0 0 18px\"><a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/etats-unis\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">United States<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/canada\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Canada<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/allemagne\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Germany<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/israel\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Israel<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/maroc\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Morocco<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/algerie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Algeria<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/pays-bas\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Netherlands<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/australie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Australia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/liban\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Lebanon<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/cote-d-ivoire\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">C\u00f4te d&#039;Ivoire<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/irlande\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Ireland<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/grece\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Greece<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/monaco\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Monaco<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/andorre\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Andorra<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/chypre\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Cyprus<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/jordanie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Jordan<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/bresil\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Brazil<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/mexique\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Mexico<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/senegal\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Senegal<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/tunisie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Tunisia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/royaume-uni\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">United Kingdom<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/suisse\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Switzerland<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/luxembourg\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Luxembourg<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/belgique\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Belgium<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/emirats\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">UAE<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/ile-maurice\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Mauritius<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/asie\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Asia<\/a> \u00b7 <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/investir-en-france-etranger\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">Investing in France from abroad<\/a> \u2014 or return to all of our <a href=\"https:\/\/balmontconseil.com\/en\/expatries-mobilite-internationale\/destinations\/\" style=\"color:#e6ff2a;text-decoration:underline;text-underline-offset:3px\">expatriation destinations<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"<p>French expatriates in the Middle East: the six Gulf countries have a convention covering inheritances, but the exit tax is only automatic for transfers to Kuwait. A verified comparison.<\/p>","protected":false},"author":5,"featured_media":0,"parent":63,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"mfn-post-hide-title":"","footnotes":""},"class_list":["post-3738","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3738","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/comments?post=3738"}],"version-history":[{"count":4,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3738\/revisions"}],"predecessor-version":[{"id":4899,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/3738\/revisions\/4899"}],"up":[{"embeddable":true,"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/pages\/63"}],"wp:attachment":[{"href":"https:\/\/balmontconseil.com\/en\/wp-json\/wp\/v2\/media?parent=3738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}