{"id":14369,"date":"2023-01-08T11:35:20","date_gmt":"2023-01-08T07:35:20","guid":{"rendered":"https:\/\/merritt.ae\/?p=14369"},"modified":"2023-11-24T11:21:08","modified_gmt":"2023-11-24T07:21:08","slug":"residence-fiscale-dubai","status":"publish","type":"post","link":"https:\/\/merritt.ae\/fr\/residence-fiscale-dubai\/","title":{"rendered":"Qui est r\u00e9sident fiscal et quels sont les crit\u00e8res de la r\u00e9sidence fiscale \u00e0 Duba\u00ef?"},"content":{"rendered":"

Qu\u2019est-ce que la r\u00e9sidence fiscale\u00a0?<\/strong><\/h2>\n

La r\u00e9sidence fiscale d\u00e9signe le pays dans lequel vous \u00eates r\u00e9sident fiscal, c’est-\u00e0-dire le pays dans lequel vous \u00eates enregistr\u00e9 pour payer l’imp\u00f4t sur le revenu. Les crit\u00e8res de r\u00e9sidence \u00e0 des fins fiscales varient consid\u00e9rablement d’une juridiction \u00e0 l’autre, et la “r\u00e9sidence” peut \u00eatre diff\u00e9rente \u00e0 d’autres fins, non fiscales. Nous vous expliquons dans cet article tous les \u00e9l\u00e9ments afin de vous aider \u00e0 d\u00e9terminer votre foyer fiscal.<\/p>\n

La domiciliation fiscale aux UAE<\/strong><\/h2>\n

Le gouvernement des Emirats Arabes Unis a r\u00e9cemment publi\u00e9 une r\u00e9solution du Cabinet d\u00e9taillant les lignes directrices pour d\u00e9terminer la r\u00e9sidence fiscale des personnes physiques et morales aux EAU. Avant cette r\u00e9solution, il n’existait aucune d\u00e9finition l\u00e9gale de la r\u00e9sidence fiscale aux EAU. Cet article met en lumi\u00e8re l’objectif de la l\u00e9gislation : sp\u00e9cifier les exigences et les conditions pour la d\u00e9termination de la r\u00e9sidence fiscale d’une personne dans le cadre du r\u00e9gime fiscal des EAU. <\/em><\/p>\n

Cependant, afin de s’adapter au r\u00e9gime fiscal international et \u00e0 la dynamique de l’\u00e9conomie mondiale, les Emirats ont r\u00e9dig\u00e9s cette l\u00e9gislation afin de rester en phase avec le paysage fiscal en constante \u00e9volution du pays. Ceci est conforme au nouveau r\u00e9gime d’imp\u00f4t sur les soci\u00e9t\u00e9s que les EAU pr\u00e9voient de mettre en \u0153uvre \u00e0 partir de juin 2023.<\/p>\n

Dubai, ne disposait pas auparavant d’une d\u00e9finition l\u00e9gale de la “r\u00e9sidence fiscale”. La r\u00e9sidence fiscale des personnes morales \u00e9tait bas\u00e9e sur la constitution de l’entit\u00e9 pendant une p\u00e9riode minimale d’un an et sur la fourniture de certaines preuves documentaires, comme l’exige la FTA. La r\u00e9sidence fiscale des personnes physiques \u00e9tait d\u00e9termin\u00e9e principalement en fonction du nombre de jours pass\u00e9s aux EAU – plus de 183 jours sur une p\u00e9riode de 12 mois – justifi\u00e9 par certaines exigences documentaires.<\/p>\n

Les crit\u00e8res et champs d’application de la r\u00e9sidence fiscale <\/strong><\/h2>\n

Personne morale<\/h3>\n

En vertu de la r\u00e9solution du Cabinet, une personne morale sera consid\u00e9r\u00e9e comme un r\u00e9sident fiscal aux \u00e9mirats dans l’un des cas suivants :<\/p>\n

    \n
  1. Elle a \u00e9t\u00e9 constitu\u00e9e, form\u00e9e ou reconnue conform\u00e9ment \u00e0 la l\u00e9gislation en vigueur aux EAU, ce qui n’inclut pas une succursale qui est enregistr\u00e9e par une personne morale \u00e9trang\u00e8re aux EAU;<\/li>\n
  2. Elle est consid\u00e9r\u00e9e comme un r\u00e9sident fiscal conform\u00e9ment \u00e0 la l\u00e9gislation fiscale en vigueur.<\/li>\n<\/ol>\n

    Personne physique<\/h3>\n

    Une personne physique sera consid\u00e9r\u00e9e comme un r\u00e9sident fiscal aux EAU lorsque l’une des conditions suivantes est remplie :<\/p>\n

      \n
    1. Le lieu de r\u00e9sidence habituel ou principal de la personne physique se trouve aux EAU et le centre de ses int\u00e9r\u00eats financiers et personnels se trouve aux EAU, ou la personne physique remplit les conditions et crit\u00e8res d\u00e9termin\u00e9s par une d\u00e9cision du ministre;<\/li>\n
    2. La personne a \u00e9t\u00e9 physiquement pr\u00e9sente dans les EAU pendant une p\u00e9riode de 183 jours ou plus au cours d’une p\u00e9riode de 12 mois;<\/li>\n
    3. La personne a \u00e9t\u00e9 physiquement pr\u00e9sente aux \u00c9mirats arabes unis pendant une p\u00e9riode de 90 jours ou plus au cours d’une p\u00e9riode de 12 mois et est un citoyen des \u00c9mirats arabes unis, d\u00e9tient un permis de s\u00e9jour valide des \u00c9mirats arabes unis ou poss\u00e8de la nationalit\u00e9 d’un \u00c9tat membre du Conseil de coop\u00e9ration du Golfe, et r\u00e9pond \u00e0 l’un des crit\u00e8res suivants :<\/li>\n
    4. Avoir un lieu de r\u00e9sidence permanent aux EAU;<\/li>\n
    5. Exercer un emploi ou une activit\u00e9 dans les EAU.<\/li>\n<\/ol>\n

       <\/p>\n

      Une personne qui est consid\u00e9r\u00e9e comme un r\u00e9sident fiscal aux EAU en vertu des dispositions d\u00e9crites ci-dessus peut demander \u00e0 la Federal Tax Agent un certificat de r\u00e9sidence fiscale. Si la FTA est convaincue que le demandeur satisfait aux exigences \u00e9nonc\u00e9es, elle peut approuver la demande et d\u00e9livrer le certificat de r\u00e9sidence fiscale.<\/p>\n

      Toute agence gouvernementale des EAU et sera charg\u00e9e d’\u00e9mettre des clarifications et des directives pour la mise en \u0153uvre des dispositions de la r\u00e9solution. Le ministre publiera une d\u00e9cision sp\u00e9cifiant la forme et la mani\u00e8re de d\u00e9livrer des certificats pour d\u00e9terminer la r\u00e9sidence fiscale aux fins des conventions de double imposition.<\/p>\n

      Ce qui est essentiel dans cette nouvelle loi, c’est qu’elle d\u00e9finit clairement les termes “personne physique” et “personne morale” et \u00e9largit les crit\u00e8res d’une personne physique. Cette l\u00e9gislation constitue un pas en avant vers l’\u00e9tablissement de d\u00e9finitions plus claires de la r\u00e9sidence fiscale des personnes morales et des individus r\u00e9sidant dans les EAU. Elle permet d’identifier l’obligation fiscale des entit\u00e9s et facilite la mise en \u0153uvre des dispositions des conventions de double imposition.<\/p>\n

      Des juristes fran\u00e7ais exp\u00e9riment\u00e9s vous re\u00e7oivent<\/h2>\n

      Notre \u00e9quipe est compos\u00e9e de juristes et comptables fran\u00e7ais qui pourront vous aider \u00e0 identifier si vous qualifiez \u00e0 la r\u00e9sidence fiscale aux Emirats Arabes Unis. Notre cabinet situ\u00e9 \u00e0 Jumeirah Lake Tower est ouvert du Lundi au Jeudi de 9h \u00e0 17h.<\/p>\n

      Pour plus d’informations, veuillez nous contacter \u00e0 support@merritt.group<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Qu\u2019est-ce que la r\u00e9sidence fiscale\u00a0? La r\u00e9sidence fiscale d\u00e9signe le pays dans lequel vous \u00eates r\u00e9sident fiscal, c’est-\u00e0-dire le pays dans lequel vous \u00eates enregistr\u00e9 pour payer l’imp\u00f4t sur le revenu. Les crit\u00e8res de r\u00e9sidence \u00e0 des fins fiscales varient consid\u00e9rablement d’une juridiction \u00e0 l’autre, et la “r\u00e9sidence” peut \u00eatre diff\u00e9rente \u00e0 d’autres fins, non […]<\/p>\n","protected":false},"author":8,"featured_media":14370,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[110],"tags":[],"class_list":["post-14369","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nNouveaut\u00e9: La r\u00e9sidence fiscale \u00e0 Duba\u00ef en d\u00e9tail<\/title>\n<meta name=\"description\" content=\"Les conditions pour \u00eatres consid\u00e9r\u00e9s r\u00e9sident fiscal aux Emirats viennent d'\u00eatre annonc\u00e9s. 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