Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 26/12/2025

Qu’est-ce qu’une fausse résidence fiscale à Dubaï ?

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Qu’est-ce qu’une fausse résidence fiscale à Dubaï ?

La Cour d’appel de Paris en donne un exemple : à la suite d’un contrôle fiscal, elle a estimé qu’un couple avait conservé sa résidence fiscale en France alors qu’il estimait être devenu résident fiscal à Dubaï.

Elle juge qu’il est résident fiscal français au sens de l’article 4 B du CGI : quittances de loyer, compteur d’énergie actif, immatriculation et remboursements de la Sécurité sociale, mariage en France, mention d’une vie à Paris sur les réseaux sociaux.

Elle confirme la résidence fiscale en France au vu de la convention fiscale France-Emirats Arabes Unis : foyer d’habitation permanent (appartement en location) dans les deux Etats mais liens personnels et économiques plus étroits avec la France (direction d’une entreprise française source des revenus des années du litige et pour laquelle il avait la seule signature bancaire).

CAA Paris, 5 nov. 2025, n° 24PA02106, C

#résidence fiscale #Dubaï #transfert de résidence fiscale #France

https://www.legifrance.gouv.fr/ceta/id/CETATEXT000052530373?dateDecision=&init=true&page=1&query=%22article+4+A%22+du+%22Code+g%C3%A9n%C3%A9ral+des+imp%C3%B4ts%22&searchField=ALL&tab_selection=cetat

Crédit photo : Aleksandar Pasaric @ Pexels