GEOTAX: International tax advisory from Dubai

Name: GEOTAX FOR TAX CONSULTANT CO. L.L.C
Address: WAFI RESIDENCE - LHEU-FF, Umm Hurair Second, Dubai, AE
Telephone: +971 55 659 4477

GEOTAX Dubai — French exit tax and France-to-Dubai relocation. GEOTAX Dubai is the France–UAE international tax advisory structure directed by Me Jonathan Sémon, a Paris Bar lawyer, for founders, executives, investors and families dealing with French exit tax, Form 2074-ETD, payment deferral, French/UAE tax residence and Dubai structuring. GEOTAX address: WAFI RESIDENCE - LHEU-FF, Umm Hurair Second, Dubai, United Arab Emirates. Tel. +971 55 659 4477.

Founded by Jonathan Sémon, tax attorney at the Paris Bar, GEOTAX supports you through the complexity of France-United Arab Emirates taxation. Expertise acquired with major Paris law firms, implemented in Dubai since 2024.

Jonathan Sémon

Tax Attorney - Founder of GEOTAX

With a Master's degree in tax law, Jonathan Sémon possesses specialized expertise in France-UAE taxation. He began his career in 2007 at leading French law firms, first with CMS Bureau Francis Lefebvre (2007-2011), then with Gide Loyrette Nouel (2011), where he developed an international tax practice. He has supported entrepreneurs, investors and families in the most complex tax structures and major tax disputes.

Convinced that France-UAE international taxation deserved dedicated expertise, Jonathan created GEOTAX in Dubai in 2024 to provide personalized, agile and highly responsive advisory services to clients facing expatriation, exit tax, tax residence and structuring issues between France and the UAE. Today, GEOTAX is a firm dedicated to securing your cross-border taxation between two major jurisdictions.

His approach combining legal rigor, bilateral regulatory mastery and tailored strategic advice makes GEOTAX a trusted partner for the most sensitive tax challenges. Jonathan regularly addresses law firms, advisory professionals and investors to clarify the complex issues of international taxation and requalification risks.

2007

Master's degree in Tax Law | Started career at CMS Bureau Francis Lefebvre

2011

Gide Loyrette Nouel - Building international expertise

2024

GEOTAX founded in Dubai - UAE practice development

France-UAE

International tax, exit tax and structuring

Paris Bar Master's Tax Law France-UAE dual expertise 15+ years firm experience

Areas of expertise

A narrow scope, an in-depth expertise

The firm deliberately limits its field of intervention to France-United Arab Emirates taxation, to guarantee the depth of expertise and legal rigour expected by its clients.

Exit Tax (art. 167 bis CGI)

Anticipation, computation, payment deferral (IV vs V), guarantees, appointment of the fiscal representative, forms 2074-ETD and 2074-ETS3 / 2074-ETSL, relief after 2 or 5 years.

UAE tax residence

Cabinet Decision No. 85 of 2022, Tax Residency Certificate, dual residency conflicts and the tie-breaker rule of the France-UAE tax treaty of 19 July 1989.

UAE Corporate Tax

Federal Decree-Law No. 47 of 2022, QFZP regime (Ministerial Decision 229/2025, which repealed and replaced Ministerial Decision 265/2023), substance test, Pillar Two and DMTT for financial years starting on or after 1 January 2025.

France-UAE tax treaty 1989

Interaction between French domestic law, the bilateral treaty (1993 amendment, BEPS), and the allocation rules of the right to tax.

Wealth structuring

Holding companies, contribution-and-sale arrangements (article 150-0 B ter CGI), the Dutreil Pact, division of ownership, international wealth transmission.

Tax audits and litigation

Representation before the French tax authorities, proposed reassessments, ESFP, litigation before the administrative courts and courts of appeal, and coordination with a Conseil d'État and Cour de cassation advocate.

Detailed background

A career through the leading Paris law firms

CMS Bureau Francis Lefebvre

International tax department · 2007-2011

First position after the Master II. Transactional practice (acquisitions, restructurings) and advisory work for French groups on international taxation.

Gide Loyrette Nouel

International tax department · 2011

Deepening of treaty practice, support for executives relocating abroad, and the first exit tax matters following the 2011 reform.

SELARL Jonathan Sémon

Independent practice in Paris

Development of a practice focused on the international taxation of French executives relocating abroad, with a progressive focus on the France-UAE corridor.

GEOTAX FOR TAX CONSULTANT CO. L.L.C.

Firm in Dubai · Since 2024

Physical presence in the UAE to serve the other side of the expatriation corridor. Office at WAFI Residence (Umm Hurair). Operational implementation of relocation projects.

Qualifications & affiliations

Education and professional affiliations

Paris Bar

Member of the Paris Bar since November 2007, practising principally in international taxation. Bar registration number provided on request.

Verify the registration →

Master II in Tax Law

Université Paris II Panthéon-Assas. Specialisation in international taxation and tax treaties.

DET Trade License (Dubai)

GEOTAX FOR TAX CONSULTANT CO. L.L.C. operates under a licence issued by the Department of Economy and Tourism of Dubai. Compliance with local obligations (TRN VAT, ESR, AML).

Professional networks

French Business Council Dubai & Northern Emirates
France-UAE Chamber of Commerce and Industry (CCIFE)
Network of tax attorneys and family officers in Europe and the Gulf

Working method

How an engagement unfolds

Every engagement follows a stable sequence, designed to produce an enforceable deliverable and to interface cleanly with your other advisers.

Initial audit

60 minutes by video conference. Legal diagnosis of your situation, identification of risks and levers, quantified exposure range.

Engagement letter

Precise scope, expected deliverables, timeline, fees (fixed or hourly). Document signed before any work begins.

Written memorandum

A sourced and enforceable technical note. Interaction of French law / UAE law / the bilateral treaty. Prioritised recommendations.

Implementation

Operational management: filings, guarantees, appointment of the fiscal representative, coordination with the notary, accountant and private banker.

Book an audit with Mr Sémon

One hour by video conference to review your situation, calibrate your exit tax exposure, and secure your transition to Dubai. Fee: AED 2,000.

Book an audit

Our Values

The principles that guide us

Legal rigor

Every piece of advice is based on case law, doctrine and administrative decisions. Zero compromise on tax compliance and legal certainty.

Professional confidentiality

Legal and ethical obligation. Your tax, personal and strategic data remain confidential and protected. No disclosure without explicit consent.

Personalized approach

No cookie-cutter solutions. Every situation is unique: specific audit, tailored strategy, schedule adapted to your personal and professional context.

Dual France-UAE expertise

Mastered knowledge of both tax systems, their treaties, and case law. A cross-disciplinary perspective impossible to acquire in a single state.

Areas of Expertise

Our specialties

GEOTAX handles all France-UAE tax issues, from strategic advice to litigation, from personal asset structuring to disclosure obligations.

Tax expatriation

Transfer of tax residence, exit tax, severance of France ties, obtaining UAE residency, post-departure disclosure, ongoing support.

UAE company taxation

Company formation, 9% Corporate Tax, Free Zone vs Mainland, local compliance, transfer pricing, VAT, FTA dispute defense.

France-UAE Treaty

Treaty application, residence conflicts, source income, capital gains, succession, tax credit, elimination of double taxation.

Real estate investment

Tax treatment of Dubai real estate purchases, furnished/unfurnished rental, capital gains, structuring via holding, wealth optimization.

Personal asset structuring

Family holding, LLC, partnership, trust, international will, estate transfer, succession planning.

Disclosure compliance

Foreign account disclosure 3916, IFI French asset taxation, automatic CRS, penalties, correction of filing errors.

Approach

Our proven methodology

GEOTAX relies on a rigorous four-step approach, tailored to your situation and objectives. Transparency, documentation, ongoing support.

Comprehensive diagnosis

Complete analysis of your tax, personal and legal situation. Identification of issues, requalification risks and optimization opportunities. Detailed audit documenting your assets, income and obligations.

Personalized strategy

Development of a tailored tax strategy compliant with French law, UAE law and international treaties. Presentation of options, advantages/disadvantages, optimal timeline. Written advice documentation provided.

Implementation and support

Complete assistance: document drafting, administrative procedures with DGFiP/FTA/Emirates. Coordination with your third parties (notaries, bankers, managers). Monitoring of tax calendar for transitional years.

Sustained partnership

Long-term partnership: annual advice, preparation of tax returns, regulatory alerts, strategy adaptation as situation evolves. Availability for ad hoc questions.

Contact details and availability

Dubai - Headquarters

WAFI Residence - LHEU-FF
Umm Hurair Second, Dubai
United Arab Emirates

Phone

+971 55 659 4477

Email

[email protected]

Hours

Monday-Friday: 09:00-18:00 (Dubai time)
By appointment / video conference available

Schedule a consultation

Let's discuss your tax situation and objectives. Complimentary 15-minute intake call to assess your needs and propose tailored support.

Request a consultation

Ready to secure your France-UAE taxation?

GEOTAX supports you from preparation through implementation and ongoing support. Recognized expertise, legal rigor, lasting partnership.

Book a consultation

+971 55 659 4477 Book a consultation

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GEOTAX & Me Jonathan Sémon

GEOTAX, Dubai, French exit tax and the Paris Bar

GEOTAX FOR TAX CONSULTANT CO. L.L.C. is the Dubai-based France–UAE tax advisory structure directed by Me Jonathan Sémon, a lawyer admitted to the Paris Bar. GEOTAX advises on French exit tax, relocation from France to Dubai, Form 2074-ETD, payment deferral, tax guarantees, France–UAE tax residence and the sale of shares after expatriation, under the direction of Me Jonathan Sémon.

Where the analysis requires French tax law or the professional framework of a Paris Bar lawyer, it is handled by Me Jonathan Sémon in the appropriate professional capacity. GEOTAX coordinates the Dubai / UAE side: UAE tax residence, TRC evidence, local structuring, UAE Corporate Tax, Free Zone, QFZP, substance and overall France–UAE coherence.

French exit tax and France-to-Dubai relocation are at the core of the firm’s expertise.