{"id":13307,"date":"2022-04-27T12:18:47","date_gmt":"2022-04-27T08:18:47","guid":{"rendered":"https:\/\/merritt.ae\/?p=13307"},"modified":"2026-06-09T11:09:05","modified_gmt":"2026-06-09T07:09:05","slug":"creer-une-societe-en-free-zone-ou-en-mainland","status":"publish","type":"post","link":"https:\/\/merritt.ae\/fr\/creer-une-societe-en-free-zone-ou-en-mainland\/","title":{"rendered":"Cr\u00e9er une soci\u00e9t\u00e9 en Free-zone ou en Mainland ?"},"content":{"rendered":"

Il nous est tr\u00e8s souvent demand\u00e9 quelle est la diff\u00e9rence entre une soci\u00e9t\u00e9 Free-zone et une soci\u00e9t\u00e9 Mainland. Ce point qui semble pourtant assez simple est souvent mal compris alors qu’il est \u00e0 la base de tous projets de cr\u00e9ation d’une soci\u00e9t\u00e9 aux Emirats. Comme souvent aux Emirats (et ailleurs!), la r\u00e9ponse se trouve dans la loi.<\/p>\n

Qu’est-ce qu’une soci\u00e9t\u00e9 Free-Zone \u00e0 Dubai?<\/h2>\n

Tout d\u2019abord, quand on parle de soci\u00e9t\u00e9 Free-zone<\/a>, il s\u2019agit d\u2019une soci\u00e9t\u00e9 enregistr\u00e9e aupr\u00e8s d\u2019un Registre qui est situ\u00e9 en Free-zone. Une Free-zone est une zone sp\u00e9ciale qui est g\u00e9ographiquement d\u00e9limit\u00e9e. Ce qui explique qu\u2019il y a parfois une confusion entre le nom du Registre (exemple: DMCC) et le lieu g\u00e9ographique d\u00e9limit\u00e9 li\u00e9 \u00e0 ce Registre (exemple\u00a0: Jumeirah Lake Towers \u2013 JLT).<\/p>\n

C\u2019est une zone sp\u00e9ciale car elle est en zone franche\u00a0: cela veut dire que la marchandise qui y entre et qui y sort (export hors UAE) ne subit pas de droit de douane. Pour les soci\u00e9t\u00e9s de prestations de services (consulting, etc.) enregistr\u00e9es en Free-zone, la notion de droit de douane n\u2019est pas ad\u00e9quate. Il faut donc plut\u00f4t retenir la notion de “o\u00f9 est r\u00e9alis\u00e9e la prestation vendue\u00a0?<\/strong>“. Dans le cas d\u2019une soci\u00e9t\u00e9 Free-zone, cette prestation doit \u00eatre r\u00e9alis\u00e9e \u00e0 partir de la zone g\u00e9ographique dans laquelle est immatricul\u00e9e la soci\u00e9t\u00e9. Les cons\u00e9quences de cette d\u00e9finition sont qu\u2019une soci\u00e9t\u00e9 Free-zone ne peut avoir des bureaux et du personnel situ\u00e9s que dans les limites g\u00e9ographiques de la Free-zone.<\/p>\n

Qu’est-ce qu’une soci\u00e9t\u00e9 Mainland?<\/h2>\n

Concernant la soci\u00e9t\u00e9 Mainland, elle est enregistr\u00e9e aupr\u00e8s du Registre de DED<\/strong> (Department of Economic Development) de Dubai, Abu Dhabi, etc. Elle est parfois appel\u00e9e LLC (pour Limited Liability Company = soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e) mais ce n\u2019est pas tout \u00e0 fait exact (une soci\u00e9t\u00e9 Free-zone peut \u00eatre juridiquement une LLC et une soci\u00e9t\u00e9 Mainland n\u2019est pas toujours une LLC).\u00a0 Contrairement \u00e0 la soci\u00e9t\u00e9 Free-zone, elle peut louer des bureaux dans tous les Emirats (hors Free-zone donc). Une soci\u00e9t\u00e9 de Trading peut donc y importer et vendre localement sa marchandise. Une soci\u00e9t\u00e9 de prestations de services peut y r\u00e9aliser toutes ses prestations.<\/p>\n

La question qui nous est souvent pos\u00e9e est\u00a0donc: “puis-je travailler en Mainland avec une soci\u00e9t\u00e9 Free-zone ?”
\n<\/strong>Pour une soci\u00e9t\u00e9 de prestations de services, une soci\u00e9t\u00e9 Free-zone peut avoir des clients (B2B ou B2C) en Mainland. Ceci ne pose aucun probl\u00e8me tant que la r\u00e9alisation de ses prestations est effectu\u00e9e \u00e0 partir de ses bureaux situ\u00e9s au sein de la Free-zone. Pour une soci\u00e9t\u00e9 de trading (vente de marchandises), elle doit passer par un distributeur\/importateur (immatricul\u00e9e en Mainland) pour pouvoir vendre sur le march\u00e9 local.<\/p>\n

L\u2019article 6 de la loi n\u00b013 de 2011<\/a> indique\u00a0: \u201cA natural or legal person may conduct an Economic Activity in the Emirate only through a Business licensed by the DED.<\/strong>\u201d Une \u201cEconomic Activity\u201d \u00e9tant d\u00e9finie comme \u201cAny commercial, industrial, artisan, occupational, agricultural, service, or any other for-profit activity authorised in the Emirate\u201d.<\/p>\n

Cette loi indique donc clairement qu\u2019il est ill\u00e9gal d\u2019exercer avec une soci\u00e9t\u00e9 Free-zone en Mainland.<\/strong><\/p>\n

Il est donc important d\u2019avoir le type de soci\u00e9t\u00e9 ad\u00e9quat pour exercer l\u00e9galement aux Emirats. Il nous est souvent r\u00e9pondu “je sais que je n\u2019ai pas le bon type de soci\u00e9t\u00e9, mais c\u2019est pas grave, tout le monde le fait”<\/em>. \u00a0Il est \u00e0 noter que l\u2019article 29 de la loi cit\u00e9e ci-dessus pr\u00e9voit une amende jusqu\u2019\u00e0 AED 100\u00a0000 en cas de non-respect de ces dispositions\u2026<\/p>\n

De plus, en cas de contentieux (proc\u00e9dure civile ou p\u00e9nale devant Dubai Court, plainte aupr\u00e8s de Consumer Rights, etc.) engageant la responsabilit\u00e9 de l\u2019entrepreneur, le fait de ne pas avoir le bon statut aura des cons\u00e9quences lourdes (pas de responsabilit\u00e9 limit\u00e9e, amende, non couverture par une assurance, etc.).<\/p>\n

Enfin, depuis la mise en place de la TVA aux Emirats et l\u2019arriv\u00e9e prochaine de la Corporate tax, il va y avoir de plus en plus de contr\u00f4les.<\/p>\n

Nous ne pouvons donc que vous conseiller d\u2019avoir le bon type de soci\u00e9t\u00e9 pour votre activit\u00e9 !<\/p>\n

Notre cabinet, pr\u00e9sent \u00e0 Dubai depuis 2009 vous accompagne dans toutes les d\u00e9marches administratives de la cr\u00e9ation de votre soci\u00e9t\u00e9 aux Emirats. Notre \u00e9quipe se compose de juristes, comptables et PRO. Nous vous invitons \u00e0 nous contacter \u00e0 l’adresse suivante: support@merritt.group<\/a>.<\/p>\n


<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Il nous est tr\u00e8s souvent demand\u00e9 quelle est la diff\u00e9rence entre une soci\u00e9t\u00e9 Free-zone et une soci\u00e9t\u00e9 Mainland. Ce point qui semble pourtant assez simple est souvent mal compris alors qu’il est \u00e0 la base de tous projets de cr\u00e9ation d’une soci\u00e9t\u00e9 aux Emirats. Comme souvent aux Emirats (et ailleurs!), la r\u00e9ponse se trouve dans […]<\/p>\n","protected":false},"author":8,"featured_media":13310,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[110],"tags":[],"class_list":["post-13307","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nChoisir entre la Free-zone ou la Mainland aux Emirats Arabes Unis?<\/title>\n<meta name=\"description\" content=\"Bien comprendre la diff\u00e9rence entre Free-Zone ou la mainland avant de cr\u00e9er sa soci\u00e9t\u00e9 aux Emirats Arabes Unis. 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