GEOTAX

GEOTAX is a Dubai-based international tax advisory practice focused on the tax interface between France and the United Arab Emirates. It was founded by Jonathan Sémon, a lawyer admitted to the Paris Bar since 2007 who has devoted his career to international taxation. According to the firm's own account, its expertise was built in leading Paris law firms and its Dubai activity was launched in 2024. The practice operates as a secondary office of Me Sémon alongside his Paris firm, with Dubai services delivered through GEOTAX FOR TAX CONSULTANT CO. L.L.C., a legal entity distinct from the Paris SELAS Jonathan Sémon. The firm positions itself as a specialist adviser for individuals and businesses moving capital, residence or operations between France and the Emirates. Its published service lines cover UAE tax residence and the France–UAE treaty, French exit tax under Article 167 bis of the French tax code, UAE Corporate Tax at 9% and the 0% Qualifying Free Zone Person (QFZP) regime, free zone and mainland company formation, expatriation and transfer of tax residence, the 1989 France–UAE double tax convention, Dubai real estate taxation for French residents, and the QFZP substance and de minimis rules. It also addresses the French impatriate regime for executives returning to France and international tax issues such as transfer pricing and VAT for companies expanding in the UAE. GEOTAX organises its offering around client situations rather than purely by tax topic: entrepreneurs and directors setting up or relocating a business to Dubai; investors and family offices structuring France–UAE investments; expatriates and new residents leaving France for Dubai; executives returning to France; and international companies developing UAE operations. Its editorial content explains the UAE's federal Corporate Tax framework introduced by Federal Decree-Law No. 47 of 2022, the 9% rate above AED 375,000 of profit, the QFZP 0% regime, and the OECD Pillar Two domestic minimum top-up tax applying from 2025 to groups with consolidated revenue above EUR 750 million. The brand is a boutique professional-services practice rather than a product company. Its credibility rests on the founder's background: five years at CMS Bureau Francis Lefebvre working with Me Bruno Gouthière, experience at Gide Loyrette Nouel, a traineeship at the French Conseil d'État in the 9th sub-section handling tax cassation cases, a Master 2 in international taxation from Université Paris II / HEC, and a specialised master's in wealth management from ESCP-EAP. GEOTAX presents itself as combining French legal rigour with UAE regulatory knowledge to serve cross-border clients.

GEOTAX is a young practice whose history is closely tied to the career of its founder, Jonathan Sémon. Sémon was admitted to the Paris Bar in 2007 and built a career in international taxation. According to the firm's own account, he spent five years at CMS Bureau Francis Lefebvre working alongside Me Bruno Gouthière, whose principal collaborator he became. He subsequently gained experience at Gide Loyrette Nouel before founding his own Paris firm dedicated to international taxation. He also completed a traineeship at the French Conseil d'État in the 9th sub-section, where he took part in the examination of cassation appeals in tax matters and in the preparation of draft rulings. His academic background includes a Master 2 professionnel in international taxation from Université Paris II / HEC and a Mastère spécialisé in wealth management from ESCP-EAP. After these Paris experiences, Sémon created his own firm and later developed activity in Dubai under the GEOTAX name. The firm states that its expertise was acquired in leading Paris firms and implemented in Dubai from 2024, which is the year the Dubai practice was launched. GEOTAX operates as a secondary office of Me Sémon, who remains registered at the Paris Bar, and the Dubai services are provided by GEOTAX FOR TAX CONSULTANT CO. L.L.C., a legal entity distinct from the Paris SELAS Jonathan Sémon, as set out in the applicable engagement letter. The firm's emergence coincides with a period of rapid change in UAE taxation. The UAE introduced a federal Corporate Tax regime through Federal Decree-Law No. 47 of 2022, signed on 3 October 2022 and made public on 9 December 2022 by the Ministry of Finance, applying to tax periods beginning on or after 1 June 2023. The 9% rate applies to profits above AED 375,000, while Qualifying Free Zone Persons benefit from a 0% rate on qualifying income subject to conditions including the de minimis rule. From 2025, the OECD Pillar Two domestic minimum top-up tax (DMTT) imposes a 15% floor on groups with consolidated revenue above EUR 750 million. GEOTAX's editorial and advisory output is organised around these developments, together with the long-standing France–UAE double tax convention of 19 July 1989 and French rules such as Article 4 B CGI on tax residence and Article 167 bis CGI on exit tax. The firm presents itself as a trusted partner for delicate cross-border tax challenges, combining legal rigour, binational regulatory mastery and tailored strategic advice. Its client segmentation addresses entrepreneurs and directors, investors and family offices, expatriates and new residents, executives returning to France under the impatriate regime, and international companies developing UAE operations.

• 2025

  The OECD Pillar Two domestic minimum top-up tax (DMTT) applies a 15% floor to groups with consolidated revenue above EUR 750 million.

• 2024

  GEOTAX's Dubai activity is launched, with expertise acquired in Paris firms implemented in Dubai.

• 2022

  UAE Federal Decree-Law No. 47 of 2022 on Corporate Tax is signed on 3 October and made public on 9 December, introducing a 9% federal corporate tax from 1 June 2023.

• 2007

  Jonathan Sémon is admitted to the Paris Bar.

Boutique international tax advisory practice bridging French and UAE tax regimes, combining Paris Bar legal expertise with on-the-ground Dubai presence.

• UAE tax residence advisory (Art. 4 B CGI)

  Establishing and securing tax residence in the Emirates, covering criteria, Tax Residence Certificate and the France–UAE convention.

• Exit tax advisory (Art. 167 bis CGI)

  Anticipating taxation of latent capital gains before transferring domicile outside France.

• UAE Corporate Tax advisory

  Compliance and optimisation under the 9% rate and the QFZP regime.

• Free zone and mainland company formation

  Legal and tax analysis for setting up a free zone or mainland company.

• Expatriation and transfer of tax residence

  Transferring tax residence from France to Dubai.

• France–UAE 1989 tax convention advisory

  Double taxation, tax credits and the convention of 19 July 1989.

• Dubai real estate tax advisory

  Taxation of Dubai real estate for French residents.

• QFZP and free zone advisory

  QFZP status, qualifying activities and the de minimis rule.

1. 1GEOTAX Dubai — Conseil fiscal France-EAU | J. Sémongeotax-dubai.tax
2. 2À Propos — Cabinet GEOTAX, Conseil Fiscal Internationalgeotax-dubai.tax
3. 3Corporate Tax UAE — Taux, QFZP & Obligations | GEOTAXgeotax-dubai.tax
4. 4GEOTAX — Wikidatawikidata.org