{"id":14090,"date":"2022-11-20T13:11:45","date_gmt":"2022-11-20T09:11:45","guid":{"rendered":"https:\/\/merritt.ae\/?p=14090"},"modified":"2023-03-16T13:52:33","modified_gmt":"2023-03-16T09:52:33","slug":"certificat-residence-fiscale-dubai","status":"publish","type":"post","link":"https:\/\/merritt.ae\/fr\/certificat-residence-fiscale-dubai\/","title":{"rendered":"Tout savoir sur la r\u00e9sidence fiscale et le Certificat de R\u00e9sidence Fiscale \u00e0 Duba\u00ef"},"content":{"rendered":"<p>Les Emirats se sont d\u00e9velopp\u00e9s \u00e0 une vitesse ph\u00e9nom\u00e9nale sur le volet \u00e9conomique et les investisseurs du monde entier ont d\u00e9cid\u00e9 d&#8217;y implanter leur soci\u00e9t\u00e9s et leur r\u00e9sidence. Rapidement, les Emirats ont acquis le statut de centre financier mondial, utilisant les technologies de pointe, tout en \u00e9tant un lieu touristique incontournable.<\/p>\n<p>Ce qui attirent les hommes d&#8217;affaires? Le climat fiscal plus que favorable avec une absence totale de taxes sur les revenus et les salaires.<\/p>\n<p>De plus, il ne faut pas oublier que les Emirats ont sign\u00e9 des conventions de non double imposition avec de nombreux pays afin de garantir qu&#8217;un contribuable ne soit pas impos\u00e9 deux fois dans deux pays diff\u00e9rents.<\/p>\n<p>En savoir plus sur les conventions de non-double imposition: <a href=\"https:\/\/merritt.ae\/fr\/faq\/les-conventions-fiscales-signees-par-les-emirats\/\" target=\"_blank\" rel=\"noopener\">Conventions fiscales sign\u00e9es par les Emirats<\/a><\/p>\n<h2>Qu&#8217;est-ce que le Certificat de r\u00e9sidence fiscale<\/h2>\n<p>Le certificat de r\u00e9sidence fiscale des \u00c9mirats arabes unis (TRC), aussi appel\u00e9 certificat de domicile fiscal est un certificat d\u00e9livr\u00e9 par l&#8217;autorit\u00e9 fiscale f\u00e9d\u00e9rale (<a href=\"https:\/\/eservices.tax.gov.ae\/en-us\/login?returnurl=%2fen-us%2fuser%2fdashboard\" target=\"_blank\" rel=\"noopener\">FTA<\/a>) des \u00c9mirats arabes unis conform\u00e9ment aux dispositions des accords visant \u00e0 \u00e9viter la double imposition.<\/p>\n<p>Ce document permet \u00e0 toutes les entit\u00e9s gouvernementales, aux entreprises et aux particuliers qui r\u00e9pondent aux crit\u00e8res d&#8217;\u00e9ligibilit\u00e9 de b\u00e9n\u00e9ficier de ces accords de non double imposition sur les revenus g\u00e9n\u00e9r\u00e9s \u00e0 Duba\u00ef, sign\u00e9s par les \u00c9mirats arabes unis.<\/p>\n<div>La validit\u00e9 de ce certificat est d&#8217;un an et peut \u00eatre d\u00e9livr\u00e9 sur demande aux personnes physiques ainsi qu&#8217;aux soci\u00e9t\u00e9s.<\/div>\n<div><\/div>\n<div>Les entreprises ou les particuliers doivent \u00eatre en possession d&#8217;un certificat de r\u00e9sidence fiscale (TRC), afin de b\u00e9n\u00e9ficier des accords d&#8217;\u00e9vitement de la double imposition des EAU.<\/div>\n<h2>Les diff\u00e9rents types de Tax Residency Certificate<\/h2>\n<p>Le TRC peut \u00eatre demand\u00e9 par les personnes physiques et les personnes morales.<\/p>\n<ul>\n<li>Individuel: une personne physique peut vouloir b\u00e9n\u00e9ficier des avantages des conventions fiscales sign\u00e9es par les Emirats (par exemple pour percevoir des dividendes d\u2019une soci\u00e9t\u00e9 \u00e9trang\u00e8re pour b\u00e9n\u00e9ficier d\u2019un taux de retenue \u00e0 la source r\u00e9duit), c&#8217;est pourquoi il demandera ce certificat;<\/li>\n<li>Soci\u00e9t\u00e9: en tant que soci\u00e9t\u00e9, si vous avez besoin d&#8217;un TRC, il faudra avoir exerc\u00e9 une activit\u00e9 sur le territoire des EAU pendant au moins un an.<\/li>\n<\/ul>\n<div>En r\u00e9sum\u00e9, la premi\u00e8re s&#8217;applique au revenu individuel d&#8217;un r\u00e9sident, tandis que la seconde s&#8217;applique aux soci\u00e9t\u00e9s r\u00e9sidentes des EAU.<\/div>\n<div><\/div>\n<div>Notez qu&#8217;une soci\u00e9t\u00e9 offshore n&#8217;est pas en capacit\u00e9 de demander un TRC puisque par d\u00e9finition, ce type de soci\u00e9t\u00e9 ne peut pas avoir de pr\u00e9sence physique aux Emirats Arabes Unis.<\/div>\n<h2>Pourquoi demander un TRC?<\/h2>\n<div>Plusieurs entit\u00e9s publiques et priv\u00e9es op\u00e9rant dans les EAU b\u00e9n\u00e9ficient d&#8217;accords visant \u00e0 \u00e9viter la double imposition (DTA). Ainsi, dans le but de promouvoir leurs objectifs de d\u00e9veloppement, les EAU ont conclu 137 Convention de Double Imposition avec leurs partenaires commerciaux.<\/div>\n<div><\/div>\n<div>Une fois les CDI sign\u00e9es, les entreprises et les particuliers peuvent demander un certificat de r\u00e9sidence fiscale des EAU (TRC). De nombreux investisseurs \u00e9trangers demandent \u00e9galement un certificat de r\u00e9sidence fiscale des EAU afin de prot\u00e9ger leurs int\u00e9r\u00eats.<\/div>\n<p>Ce certificat a \u00e9t\u00e9 mis en place dans des objectifs pr\u00e9cis, \u00e0 savoir:<\/p>\n<ul>\n<li>Premi\u00e8rement, il sert \u00e0 prouver que le demandeur est r\u00e9sident aux \u00e9mirats arabes unis;<\/li>\n<li>Deuxi\u00e8mement, il va permettre au demandeur d&#8217;\u00e9viter de payer des imp\u00f4ts dans deux pays diff\u00e9rents;<\/li>\n<li>Il sert \u00e9galement \u00e0 faciliter le processus de commerce et les flux d&#8217;investissement<\/li>\n<li>Et enfin, il permet d&#8217;encourager les objectifs de d\u00e9veloppement des Emirats.<\/li>\n<\/ul>\n<h2>Quels sont les documents demand\u00e9s pour son obtention?<\/h2>\n<p>Si vous souhaitez faire la demande d&#8217;un TRC, il faudra rassembler un certains nombre de documents. Nous les avons list\u00e9 pour vous:<\/p>\n<p>\u2013 Copie du passeport et du visa de r\u00e9sidence en cours de validit\u00e9;<\/p>\n<p>\u2013 Copie de votre EmiratesID aussi appel\u00e9e la carte d\u2019identit\u00e9 des \u00c9mirats;<\/p>\n<p>\u2013 6 mois de relev\u00e9s bancaires personnels aux Emirats, attest\u00e9s par la banque;<\/p>\n<p>\u2013 Preuve de revenus aux Emirats, par exemple, contrat de travail, share certificate, certificat de salaire;<\/p>\n<p>\u2013 Rapport des Services de l\u2019immigration attestant de toutes les entr\u00e9es et sorties du territoire;<\/p>\n<p>\u2013 Copie certifi\u00e9e d&#8217;un EJARI (contrat de location) ou du titre de propri\u00e9t\u00e9.<\/p>\n<p>Plus de d\u00e9tails ici: <a href=\"https:\/\/merritt.ae\/fr\/residence\/obtention-certificat-de-residence-fiscale-trc-tax-residency-certificate-personne-physique\/\" target=\"_blank\" rel=\"noopener\">Obtenez votre TRC avec Merritt<\/a><\/p>\n<h2>Comment notre cabinet Merritt vous assiste?<\/h2>\n<div>Ce document n&#8217;est pas gratuit et si vous souhaitez en faire la demande, il y aura des frais \u00e0 payer aupr\u00e8s des autorit\u00e9s comp\u00e9tentes.<\/div>\n<div>Notre \u00e9quipe peut vous assister si n\u00e9cessaire, et le co\u00fbt de notre accompagnement sera de AED 1500.<\/div>\n<div>Si vous souhaitez plus d&#8217;information sur le Certificat de R\u00e9sidence Fiscale aux Emirats, veuillez nous contacter par email \u00e0 l&#8217;adresse suivante: <a href=\"mailto:support@merritt.group\">support@merritt.group<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les Emirats se sont d\u00e9velopp\u00e9s \u00e0 une vitesse ph\u00e9nom\u00e9nale sur le volet \u00e9conomique et les investisseurs du monde entier ont d\u00e9cid\u00e9 d&#8217;y implanter leur soci\u00e9t\u00e9s et leur r\u00e9sidence. Rapidement, les Emirats ont acquis le statut de centre financier mondial, utilisant les technologies de pointe, tout en \u00e9tant un lieu touristique incontournable. Ce qui attirent les [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":14093,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[110],"tags":[],"class_list":["post-14090","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax Registration Certificate - Certificat de R\u00e9sidence Fiscale \u00e0 Duba\u00ef<\/title>\n<meta name=\"description\" content=\"Assistance \u00e0 l&#039;obtention du Certificat de r\u00e9sidence fiscale (TRC) pour une personne physique ou une soci\u00e9t\u00e9. 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