There is a specific category of professionals often referred to as “global citizens.” This group includes professional athletes, performers, actors, artists, musicians, as well as independent entrepreneurs and freelancers who earn income from multiple countries simultaneously. By nature, their activities are international: they frequently travel, perform, compete, and participate in projects and contracts across different jurisdictions, without maintaining permanent physical presence in a single country.
For this reason, the taxation of income for such individuals is among the most complex areas of international tax law.
Tax residency and international income: where the complexity lies
The taxation challenges faced by athletes, artists, and other mobile professionals typically include the following factors:
- income is generated simultaneously in multiple countries (fees, prize money, sponsorships, advertising contracts, royalties);
- physical presence in each country may be short-term;
- citizenship does not always coincide with the place of actual residence;
- different countries may attempt to recognise the individual as their tax resident.
As a result, the same income may potentially be subject to taxation in several jurisdictions at once. To avoid double taxation, double tax treaties (DTTs) are applied, and tax residency structures must be carefully planned.
It is important to emphasise that lawful tax optimisation is not tax evasion. The key condition is full compliance with the tax laws of the country of citizenship, residence, and income source.
Key criteria for choosing a country of tax residency
When selecting a jurisdiction for tax residency, professional athletes, artists, and internationally active entrepreneurs should consider:
- the presence or absence of personal income tax;
- the tax treatment of foreign-source income;
- the network of double tax treaties;
- physical presence requirements;
- conditions for obtaining and renewing residence permits;
- level of security and political and economic stability;
- quality of life and infrastructure.
Why the UAE is considered one of the best jurisdictions
Over recent years, the United Arab Emirates has consistently ranked among the most attractive countries for international professionals and investors.
Key advantages of the UAE:
- no personal income tax for individuals;
- no tax on dividends, interest, or royalties for private individuals;
- no taxation of the worldwide income of individuals;
- an extensive network of double tax treaties (more than 100 treaties as of 2026);
- high level of security and political stability;
- modern infrastructure and excellent global connectivity;
- transparent and relatively simple procedures for obtaining residency status.
Provided that the UAE tax residency requirements are met, income earned outside the UAE is generally not subject to UAE taxation. This makes the UAE particularly attractive compared to jurisdictions such as Germany, France, Spain, the United States, Brazil, or China.
How to obtain UAE residency: main options
For athletes, artists, and international entrepreneurs, several legal options are available for obtaining a UAE residence visa:
1. Company registration
Establishing a company in one of the UAE free zones or on the mainland, followed by obtaining an investor visa.
2. Real estate investment
Purchasing residential property that meets the statutory investment threshold (from AED 1 million for a standard residence visa; higher thresholds apply for the Golden Visa).
3. Official employment
Obtaining a work visa through an employment contract with a company registered in the UAE.
For most representatives of creative professions and professional athletes, real estate investment or investor status is the most convenient and flexible solution.
Important warning
Any tax optimisation strategy must be:
- lawful;
- properly documented;
- coordinated with tax advisers in the country of citizenship and the previous country of tax residency.
Violation of tax rules or fictitious residency arrangements may result in serious financial and legal consequences.
Conclusion
For professional athletes, artists, actors, painters, and other internationally active professionals, tax residency is a critical issue. The UAE offers a rare combination of:
- zero personal income tax;
- a well-developed international legal framework;
- a high standard of living;
- straightforward immigration procedures.
With proper income structuring and full compliance with international tax regulations, the UAE remains one of the most advantageous and secure jurisdictions for living and professional activity in 2026.
