Client Profile
| Detail |
Info |
| Name |
Marie (anonymized) |
| Age |
29 |
| Nationality |
French |
| Residence |
Lyon, France |
| Situation |
UX/UI designer, freelance, €120K/year revenue |
| Family |
Single |
| Clients |
100% remote — EU and US-based startups |
The Problem
Marie was earning €120,000/year as a freelance UX designer, operating as a micro-entreprise that exceeded the threshold, then as an EURL (société à responsabilité limitée unipersonnelle).
Her French tax burden:
| Charge |
Rate |
Annual amount |
| Social charges (TNS) |
~45% of net |
~€40,500 |
| Income tax (barème progressif) |
~30% marginal |
~€15,000 |
| CFE + other |
Flat |
~€1,500 |
| Total tax + social |
|
~€57,000 |
| Net take-home |
|
~€63,000 |
Marie kept 52% of what she earned. She worked remotely from Lyon and could work from anywhere. She asked: "Why am I paying €57,000 in taxes when I don't use French public services for my business?"
The Solution
Setup: Dubai Freelance Permit
We set Marie up with a Dubai Freezone freelance permit — the most cost-efficient structure for solo remote workers.
| Action |
Timeline |
Cost |
| IFZA Freelance Permit |
1 week |
€3,200 |
| UAE residency visa (2 years) |
1 week |
Included |
| Emirates ID |
1 week |
Included |
| Wio personal bank account |
3 days |
Free |
| ENBD business account |
2 weeks |
€1,800 |
| Apartment rental (JVC, Dubai) |
2 days |
~€18,000/year |
Tax Structure in Dubai
| Tax |
Rate |
Annual amount |
| Personal income tax |
0% |
€0 |
| Corporate tax (Freezone, <AED 375K qualifying) |
0% |
€0 |
| Social charges |
0% |
€0 |
| VAT (B2B services exported) |
0% |
€0 |
| Total tax |
|
€0 |
French Obligations
| Obligation |
Status |
| Exit tax |
❌ Not applicable — no securities >€800K |
| EURL closure |
Liquidation completed |
| Final French tax return |
Filed for departure year |
| Social security |
Terminated — Marie joined private health insurance in UAE (~€2,000/year) |
Financial Comparison (Annual)
| Item |
France |
Dubai |
Difference |
| Gross revenue |
€120,000 |
€120,000 |
— |
| Tax + social charges |
-€57,000 |
€0 |
+€57,000 |
| Health insurance |
Included in social |
-€2,000 |
— |
| Freezone renewal |
N/A |
-€3,200 |
— |
| Accountant |
-€3,000 |
-€1,000 |
+€2,000 |
| Cost of living difference |
Baseline |
+€8,000/year (Dubai vs Lyon) |
-€8,000 |
| Net annual benefit |
|
|
+€47,800 |
Lifestyle Impact
| Factor |
Lyon |
Dubai |
| Take-home monthly |
~€5,250 |
~€9,900 |
| Apartment |
60m² T2 centre-ville |
80m² 1BR with gym + pool |
| Weather |
6 months grey |
Year-round sunshine |
| Coworking options |
Limited |
Abundant, premium |
| Flights to clients (EU) |
1-2h |
6-7h |
| Time zone vs EU clients |
Same |
+2-3h (works well for afternoon calls) |
| Social life |
French friends, family nearby |
Large French expat community |
Marie's own assessment after 6 months: "I work the same hours, same clients, same laptop. But I keep almost double the money and live in a nicer apartment with a pool."
Timeline
Week 0 → Engaged Private Office
Week 1-2 → IFZA permit + visa processing
Week 3 → Emirates ID received
Week 3 → Wio account opened
Week 4-5 → ENBD business account opened
Week 6 → First invoice sent from Dubai entity
Week 8 → French EURL liquidation initiated
Month 4 → Fully operational from Dubai
Services Used
| Service |
Cost |
| Private Office — Plan B Light (adapted freelance) |
€8,500 |
| EURL liquidation (French accountant) |
€2,500 |
| Total |
€11,000 |
| Payback period |
~3 months of tax savings |
Key Takeaways
- For remote freelancers earning €80K+, the UAE is financially transformative
- The setup takes 4-6 weeks — minimal disruption to client work
- No exit tax applies if you don't hold significant securities
- The French Freezone freelance structure is the simplest, cheapest option
- Client contracts continue as-is — just update the invoicing entity
- Cost of living in Dubai is higher than Lyon but the tax savings dwarf the difference
- Private health insurance is essential — no social safety net
⚠️Disclaimer: Individual tax situations vary. French fiscal domicile rules require genuine establishment abroad (not just a mailbox). Marie established real, verifiable UAE residency.
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