{"id":5057,"date":"2024-05-28T07:37:13","date_gmt":"2024-05-28T06:37:13","guid":{"rendered":"https:\/\/well-tax.com\/?p=5057"},"modified":"2025-11-18T12:05:37","modified_gmt":"2025-11-18T12:05:37","slug":"nouveau-guide-de-limpot-sur-les-societes-pour-les-personnes-residant-en-zone-franche-un-apercu-complet","status":"publish","type":"post","link":"https:\/\/well-tax.com\/fr\/new-corporate-tax-guide-for-free-zone-persons-a-complete-overview\/","title":{"rendered":"Nouveau Guide sur l'Imp\u00f4t sur les Soci\u00e9t\u00e9s en Free Zone"},"content":{"rendered":"<h2 class=\"wp-block-heading\"><strong>Introduction<\/strong><\/h2>\n\n\n\n<p>Les entreprises situ\u00e9es dans les Free Zones (zones franches) des \u00c9mirats arabes unis doivent se familiariser avec le nouveau guide de l'imp\u00f4t sur les soci\u00e9t\u00e9s en free zone, r\u00e9cemment publi\u00e9 par la Federal Tax Authority (FTA), afin de s'y conformer et de b\u00e9n\u00e9ficier pleinement du taux d'imposition sur les soci\u00e9t\u00e9s de 0% sur le Qualifying Income (revenus \u00e9ligibles). Cet aper\u00e7u complet vise \u00e0 \u00e9lucider ces nouvelles directives et les avantages qui en d\u00e9coulent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quelques points cl\u00e9s sur le Nouveau Guide sur l'Imp\u00f4t sur les Soci\u00e9t\u00e9s en Free Zone<\/strong><\/h2>\n\n\n\n<p>La FTA a r\u00e9cemment publi\u00e9 un guide d\u00e9taill\u00e9 d\u00e9crivant les crit\u00e8res selon lesquels les entreprises en Free Zone peuvent b\u00e9n\u00e9ficier d'un taux d'imposition sur le revenu des soci\u00e9t\u00e9s de 0% sur leurs activit\u00e9s qualifi\u00e9es. Cette mise \u00e0 jour fait suite \u00e0 la mise en \u0153uvre de la nouvelle loi f\u00e9d\u00e9rale sur l'imp\u00f4t sur les soci\u00e9t\u00e9s, entr\u00e9e en vigueur le 1er juin 2023, qui impose un taux d'imposition sur les soci\u00e9t\u00e9s de 9% sur les revenus imposables sup\u00e9rieurs \u00e0 375 000 AED, avec des exemptions sp\u00e9cifiques pour les entit\u00e9s situ\u00e9es dans les Free Zones.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Principales exon\u00e9rations fiscales et conditions<\/strong><\/h2>\n\n\n\n<p><strong>Statut des Qualifying Free Zone Person (QFZP):<\/strong><\/p>\n\n\n\n<p>- <strong>\u00c9tats financiers v\u00e9rifi\u00e9s<\/strong>: Les entit\u00e9s doivent conserver des \u00e9tats financiers v\u00e9rifi\u00e9s.<\/p>\n\n\n\n<p>- <strong>Substance \u00e9conomique<\/strong>: Les entreprises doivent d\u00e9montrer qu'elles exercent des activit\u00e9s substantielles dans la Free Zone.<\/p>\n\n\n\n<p>- <strong>Activit\u00e9s admissibles<\/strong>: Les revenus doivent provenir d'activit\u00e9s admissibles.<\/p>\n\n\n\n<p><strong>Seuil de revenu pour les revenus non admissibles :<\/strong><\/p>\n\n\n\n<p>Selon le Nouveau Guide sur l'Imp\u00f4t sur les Soci\u00e9t\u00e9s en Free Zone, si les revenus non admissibles d\u00e9passent 5 millions AED ou 5% du revenu total, l'ensemble du revenu peut perdre son \u00e9ligibilit\u00e9 au taux d'imposition de 0%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Clarifications sur les activit\u00e9s sp\u00e9cifiques dans le cadre du Nouveau Guide sur l'Imp\u00f4t sur les Soci\u00e9t\u00e9s en Free Zone<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ventes en haute mer<\/strong>: Les revenus des ventes en haute mer sont \u00e9ligibles au taux d'imposition 0%.<\/li>\n\n\n\n<li><strong>Facturation nationale pour l'exportation<\/strong>: Les ventes int\u00e9rieures factur\u00e9es pour l'exportation en dehors de la zone continentale des EAU sont prises en compte.<\/li>\n\n\n\n<li><strong>Investissements en crypto-monnaies<\/strong>: Les investissements dans les crypto-monnaies sont consid\u00e9r\u00e9s comme des revenus admissibles.<\/li>\n\n\n\n<li><strong>Revenus d'int\u00e9r\u00eats<\/strong>: Les revenus d'int\u00e9r\u00eats provenant des fonds exc\u00e9dentaires ne sont pas \u00e9ligibles.<\/li>\n\n\n\n<li><strong>Soci\u00e9t\u00e9s holding<\/strong>: Les soci\u00e9t\u00e9s holding de la Free Zone qui n'emploient pas de salari\u00e9s peuvent passer le test de la substance par le biais de d\u00e9cisions des administrateurs.<\/li>\n\n\n\n<li><strong>Trading de mati\u00e8res premi\u00e8res<\/strong>: Il n'est pas n\u00e9cessaire que les marchandises soient \u00e9chang\u00e9es sur une bourse de marchandises pour \u00eatre \u00e9ligibles, ce qui profite \u00e0 des secteurs tels que le p\u00e9trole, le gaz, l'or et l'agriculture.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Dispositions compl\u00e9mentaires et clarifications<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Traitement des marchandises : <\/strong>Ces activit\u00e9s ne se limitent pas \u00e0 l'industrie manufacturi\u00e8re.<\/li>\n\n\n\n<li><strong>Commerce avec les pays tiers<\/strong>: La distribution impliquant des \u00e9changes avec des pays tiers peut b\u00e9n\u00e9ficier d'avantages fiscaux sans importation physique aux \u00c9mirats arabes unis.<\/li>\n\n\n\n<li><strong>Investissement \u00e0 usage personnel<\/strong>: Les exc\u00e9dents de tr\u00e9sorerie investis \u00e0 des fins personnelles sont consid\u00e9r\u00e9s comme des financements \u00e0 des parties li\u00e9es.<\/li>\n\n\n\n<li><strong>\u00c9tats financiers<\/strong>: Les QFZP ne sont pas tenues de pr\u00e9parer des \u00e9tats financiers distincts pour les revenus admissibles et les revenus non admissibles.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Obligations fiscales et enregistrement des soci\u00e9t\u00e9s<\/strong><\/h2>\n\n\n\n<p>La FTA a avanc\u00e9 les d\u00e9lais d'enregistrement de l'imp\u00f4t sur les soci\u00e9t\u00e9s, exigeant des entreprises qu'elles s'enregistrent beaucoup plus t\u00f4t qu'initialement pr\u00e9vu. Au lieu de l'\u00e9ch\u00e9ance pr\u00e9c\u00e9dente de septembre 2025, les nouvelles \u00e9ch\u00e9ances \u00e9chelonn\u00e9es en 2024 exigent que certaines entreprises s'enregistrent avant le 31 mai, et que toutes les entreprises soient enregistr\u00e9es avant d\u00e9cembre 2024. Ce Nouveau Guide sur l'Imp\u00f4t sur les Soci\u00e9t\u00e9s en Free Zone regroupe les entreprises en fonction du mois o\u00f9 leur licence initiale a \u00e9t\u00e9 d\u00e9livr\u00e9e, quelle que soit l'ann\u00e9e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conditions d'enregistrement<\/strong>:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Toutes les personnes imposables doivent s'enregistrer aupr\u00e8s de la FTA et obtenir un num\u00e9ro d'enregistrement fiscal.<\/li>\n\n\n\n<li>Les personnes non r\u00e9sidentes qui per\u00e7oivent des revenus provenant des \u00c9mirats arabes unis peuvent choisir de ne pas y participer, \u00e0 moins qu'elles n'aient un lien avec les \u00c9mirats.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>D\u00e9lais de d\u00e9p\u00f4t et de paiement<\/strong>:<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les d\u00e9clarations d'imp\u00f4t sur les soci\u00e9t\u00e9s doivent \u00eatre d\u00e9pos\u00e9es dans les neuf mois suivant la fin de l'exercice financier.<\/li>\n\n\n\n<li>Les d\u00e9lais sp\u00e9cifiques d\u00e9pendent de la fin de l'exercice financier.<\/li>\n\n\n\n<li>Le non-respect des d\u00e9lais d'enregistrement entra\u00eenera des sanctions administratives.<\/li>\n<\/ul>\n\n\n\n<p><strong>Exemples<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Une entreprise titulaire d'une licence en avril 2020 doit s'enregistrer avant le 30 juin 2024.<\/li>\n\n\n\n<li>Une entreprise titulaire d'une licence en avril 2024 a le m\u00eame d\u00e9lai, \u00e0 savoir le 30 juin 2024.<\/li>\n\n\n\n<li>Une entreprise titulaire d'une licence en d\u00e9cembre 2023 doit s'enregistrer avant le 31 d\u00e9cembre 2024.<\/li>\n<\/ul>\n\n\n\n<p>Le facteur d\u00e9terminant est le mois de d\u00e9livrance de la licence, et non l'ann\u00e9e.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Choix de ne pas \u00eatre une QFZP<\/strong><\/h2>\n\n\n\n<p>Une QFZP ne peut b\u00e9n\u00e9ficier de certaines caract\u00e9ristiques du r\u00e9gime de l'imp\u00f4t sur les soci\u00e9t\u00e9s en raison du taux 0% de l'imp\u00f4t sur les soci\u00e9t\u00e9s. Par exemple, une QFZP ne peut b\u00e9n\u00e9ficier du taux d'imposition 0% sur le revenu imposable jusqu'\u00e0 375 000 AED offert aux non-QFZP. En outre, une QFZP ne peut pas participer au Tax Grouping ou \u00e0 des programmes d'all\u00e8gement sp\u00e9ciaux tels que le transfert de pertes fiscales, le Small Business Relief, le Qualifying Group Relief et le Business Restructuring Relief.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Conclusions<\/strong><\/h2>\n\n\n\n<p>Les entreprises situ\u00e9es dans les Free Zones des \u00c9mirats arabes unis doivent examiner attentivement le Nouveau Guide sur l'Imp\u00f4t sur les Soci\u00e9t\u00e9s en Free Zone afin de s'assurer de leur conformit\u00e9 et de b\u00e9n\u00e9ficier du taux d'imp\u00f4t sur les soci\u00e9t\u00e9s de 0% sur les revenus \u00e9ligibles. Le respect de ces crit\u00e8res permet aux entit\u00e9s des Free Zones de b\u00e9n\u00e9ficier d'avantages fiscaux importants, ce qui favorise leur croissance et soutient le d\u00e9veloppement \u00e9conomique des \u00c9mirats arabes unis.<\/p>\n\n\n\n<p>Pour de plus amples informations sur l'enregistrement, les exemptions et les proc\u00e9dures de d\u00e9p\u00f4t, veuillez consulter <a href=\"https:\/\/well-tax.com\/fr\/services\/impots-et-fiscalite-des-entreprises\/avantages-et-allegements-fiscaux\/\">notre site Web<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/well-tax.com\/wp-content\/uploads\/2024\/05\/pwsc-11-1024x1024.png\" alt=\"Nouveau guide de l&#039;imp\u00f4t sur les soci\u00e9t\u00e9s pour les personnes r\u00e9sidant en zone franche\" class=\"wp-image-5058\" srcset=\"https:\/\/well-tax.com\/wp-content\/uploads\/2024\/05\/pwsc-11-1024x1024.png 1024w, https:\/\/well-tax.com\/wp-content\/uploads\/2024\/05\/pwsc-11-300x300.png 300w, https:\/\/well-tax.com\/wp-content\/uploads\/2024\/05\/pwsc-11-150x150.png 150w, https:\/\/well-tax.com\/wp-content\/uploads\/2024\/05\/pwsc-11-768x768.png 768w, https:\/\/well-tax.com\/wp-content\/uploads\/2024\/05\/pwsc-11-12x12.png 12w, https:\/\/well-tax.com\/wp-content\/uploads\/2024\/05\/pwsc-11.png 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>","protected":false},"excerpt":{"rendered":"<p>Introduction Businesses within the UAE free zones must familiarize themselves with the Federal Tax Authority&#8217;s (FTA) new Corporate Tax Guide for Free Zone Persons recently released to ensure adherence and fully benefit from the 0% corporate tax rate on qualifying income. This comprehensive overview aims to elucidate these new directives and the associated advantages. Some [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":5054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[32,30],"tags":[],"class_list":["post-5057","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uae-corporate-tax","category-uae-updates"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>New Corporate Tax Guide for Free Zone Persons: A Complete Overview - WellTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/well-tax.com\/fr\/nouveau-guide-de-limpot-sur-les-societes-pour-les-personnes-residant-en-zone-franche-un-apercu-complet\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"New Corporate Tax Guide for Free Zone Persons: A Complete Overview - WellTax\" \/>\n<meta property=\"og:description\" content=\"Introduction Businesses within the UAE free zones must familiarize themselves with the Federal Tax Authority&#8217;s (FTA) new Corporate Tax Guide for Free Zone Persons recently released to ensure adherence and fully benefit from the 0% corporate tax rate on qualifying income. 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