{"id":9158,"date":"2020-06-23T10:28:02","date_gmt":"2020-06-23T06:28:02","guid":{"rendered":"https:\/\/merritt.ae\/?p=9158"},"modified":"2020-06-23T10:28:37","modified_gmt":"2020-06-23T06:28:37","slug":"en-quoi-consiste-la-loi-sur-la-substance-economique-aux-emirats-arabes-unis","status":"publish","type":"post","link":"https:\/\/merritt.ae\/fr\/en-quoi-consiste-la-loi-sur-la-substance-economique-aux-emirats-arabes-unis\/","title":{"rendered":"En quoi consiste la loi sur la substance \u00e9conomique aux \u00c9mirats Arabes Unis"},"content":{"rendered":"<p>En 2019, une <a href=\"https:\/\/merritt.ae\/fr\/societe\/loi-sur-la-substance-economique\/\">loi sur la substance \u00e9conomique<\/a> a \u00e9t\u00e9 sign\u00e9e aux \u00c9mirats Arabes Unis. Celle-ci est effective \u00e0 partir de 2020. En tant que dirigeant d\u2019entreprise sur le point de lancer sa <strong>soci\u00e9t\u00e9 \u00e0 Duba\u00ef<\/strong>, il est tout \u00e0 fait normal que vous vous posiez des questions sur cette loi.<\/p>\n<p>&nbsp;<\/p>\n<p>Mais dans tous les cas, si vous envisagez de cr\u00e9er une entreprise solide et p\u00e9renne \u00e0 Duba\u00ef, vous ne devriez pas avoir de crainte. Il faut plut\u00f4t voir cette loi comme une opportunit\u00e9. En effet, gr\u00e2ce \u00e0 cette loi, les \u00c9mirats Arabes Unis sont l\u2019un des rares pays au monde \u00e0 offrir aux entreprises une fiscalit\u00e9 nulle tout en permettant de b\u00e9n\u00e9ficier d\u2019une v\u00e9ritable substance \u00e9conomique.<\/p>\n<p><!--more--><\/p>\n<h2>Quelles sont les entreprises concern\u00e9es par la loi sur la substance \u00e9conomique aux \u00c9mirats Arabes Unis ?<\/h2>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Si l\u2019on s\u2019int\u00e9resse de plus pr\u00e8s \u00e0 cette loi, on se rend compte que ce sont principalement les secteurs du consulting et du trading qui sont concern\u00e9s. Voici la liste des secteurs devant prouver leur substance \u00e9conomique :<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Banking<\/li>\n<li>Insurance<\/li>\n<li>Fund management<\/li>\n<li>Finance and leasing<\/li>\n<li>Pure equity holding company<\/li>\n<li>Shipping<\/li>\n<li>Headquartering<\/li>\n<li>Intellectual property holding<\/li>\n<li>Distribution and Service centre business<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Ainsi, si <strong>votre soci\u00e9t\u00e9 \u00e0 Duba\u00ef<\/strong> facture des prestations ou des marchandises \u00e0 une soci\u00e9t\u00e9 \u00e9trang\u00e8re \u00e0 laquelle vous \u00eates li\u00e9, vous devrez vous plier \u00e0 la r\u00e9glementation en vigueur.<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>Comment savoir si ma soci\u00e9t\u00e9 poss\u00e8de une substance \u00e9conomique suffisante ?<\/h2>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Sur le principe, vous \u00eates d\u2019accord pour respecter la r\u00e9glementation. Mais encore faut-il savoir si <strong>votre entreprise \u00e0 Duba\u00ef <\/strong>poss\u00e8de ou non suffisamment de substance \u00e9conomique. En r\u00e9alit\u00e9, ce n\u2019est pas tr\u00e8s compliqu\u00e9. Il faut r\u00e9unir 2 conditions :<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>La soci\u00e9t\u00e9 doit \u00eatre dirig\u00e9e et g\u00e9r\u00e9e aux \u00c9mirats Arabes Unis<\/li>\n<li>Le nombre d\u2019employ\u00e9s qualifi\u00e9s, la pr\u00e9sence physique et les d\u00e9penses de la soci\u00e9t\u00e9 doivent correspondre au niveau d\u2019activit\u00e9 exerc\u00e9 aux \u00c9mirats Arabes Unis<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<h2>Quelles sont les solutions si ce n\u2019est pas le cas ?<\/h2>\n<p><strong>\u00a0<\/strong><\/p>\n<p>Votre<strong> soci\u00e9t\u00e9 \u00e0 Duba\u00ef <\/strong>ne rassemble pas ces 2 conditions ? Rassurez-vous, il existe des solutions. Voici les 2 principales qui existent \u00e0 l\u2019heure actuelle :<\/p>\n<p>&nbsp;<\/p>\n<p>Dans un premier temps, sachez qu\u2019il est tout \u00e0 fait possible de cr\u00e9er de la substance pour sa soci\u00e9t\u00e9. Vous pouvez par exemple <strong>louer un bureau \u00e0 Duba\u00ef<\/strong>, embaucher du personnel ou m\u00eame demander \u00e0 l\u2019un des managers de r\u00e9sider aux \u00c9mirats Arabes Unis.<\/p>\n<p>&nbsp;<\/p>\n<p>L\u2019autre solution est tout simplement de sous-traiter la r\u00e9alisation de votre activit\u00e9 \u00e0 une entreprise implant\u00e9e aux \u00c9mirats Arabes Unis. Pour vous accompagner dans la mise en \u0153uvre de cette solution, notre cabinet a mis en place un package complet de sous-traitance. Bien \u00e9videmment, celui-ci r\u00e9pond \u00e0 toutes les exigences de la loi. Vous serez donc dans la l\u00e9galit\u00e9 si vous optez pour cette solution.<\/p>\n<p>&nbsp;<\/p>\n<h2>L\u2019importance du rapport sur la substance \u00e9conomique<\/h2>\n<p>&nbsp;<\/p>\n<p>La loi rend obligatoire le fait d\u2019envoyer <strong>un rapport sur la substance \u00e9conomique<\/strong> de son entreprise \u00e0 son registre. Celui-ci doit \u00eatre r\u00e9alis\u00e9 dans les 12 mois qui suivent la cl\u00f4ture des comptes de la soci\u00e9t\u00e9.<\/p>\n<p>&nbsp;<\/p>\n<p>Ce rapport poss\u00e8de une grande importance, car c\u2019est gr\u00e2ce \u00e0 celui-ci que les autorit\u00e9s vont pouvoir v\u00e9rifier qu\u2019une solution a bien \u00e9t\u00e9 mise en place dans votre soci\u00e9t\u00e9. Autrement dit, c\u2019est une preuve que vous respectez la loi.<\/p>\n<p>&nbsp;<\/p>\n<p>Si le registre consid\u00e8re que les conditions de substance \u00e9conomique ne sont pas r\u00e9unies, le rapport sera communiqu\u00e9 aux administrations \u00e9trang\u00e8res concern\u00e9es (celles du pays du b\u00e9n\u00e9ficiaire ou de son si\u00e8ge). Une amende sera \u00e9galement donn\u00e9e \u00e0 la soci\u00e9t\u00e9 : 50 000 AED la premi\u00e8re ann\u00e9e et jusqu\u2019\u00e0 300 000 AED l\u2019ann\u00e9e suivante si rien n\u2019est fait pour rectifier le tir.<\/p>\n<p>&nbsp;<\/p>\n<p>Bon \u00e0 savoir : le rapport peut aussi \u00eatre communiqu\u00e9 aux administrations fiscales \u00e9trang\u00e8res sur simple demande.<\/p>\n<p>&nbsp;<\/p>\n<p>Vous voulez en savoir plus sur <strong>la loi sur la substance \u00e9conomique aux \u00c9mirats Arabes Unis <\/strong>? Dans un premier temps, nous vous conseillons de la lire pour en prendre connaissance. Vous pouvez retrouver la loi sur <a href=\"https:\/\/merritt.ae\/wp-content\/uploads\/2020\/02\/Cabinet-of-Ministers-Resolution-No-31-of-2019-Concerning-Economic-Substance_English.pdf\">cette page<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<p>Dans un second temps, s\u2019il vous reste des interrogations pour votre <strong>projet de soci\u00e9t\u00e9 \u00e0 Duba\u00ef<\/strong>, le plus simple reste encore de vous rapprocher de notre cabinet. En effet, nous pourrons faire le point ensemble et trouver les solutions qui s\u2019imposent pour que votre soci\u00e9t\u00e9 puisse \u00eatre lanc\u00e9e dans les meilleures conditions aux \u00c9mirats Arabes Unis.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>En 2019, une loi sur la substance \u00e9conomique a \u00e9t\u00e9 sign\u00e9e aux \u00c9mirats Arabes Unis. Celle-ci est effective \u00e0 partir de 2020. En tant que dirigeant d\u2019entreprise sur le point de lancer sa soci\u00e9t\u00e9 \u00e0 Duba\u00ef, il est tout \u00e0 fait normal que vous vous posiez des questions sur cette loi. &nbsp; Mais dans tous [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":7432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[110],"tags":[],"class_list":["post-9158","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>En quoi consiste la loi sur la substance \u00e9conomique aux \u00c9mirats Arabes Unis ?<\/title>\n<meta name=\"description\" content=\"Connaissez-vous la loi sur la substance \u00e9conomique qui a \u00e9t\u00e9 vot\u00e9e en 2019 aux \u00c9mirats Arabes Unis ? 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