Magician Roy Horn of the famed Las Vegas act Siegfried & Roy has died of complications from the coronavirus. He was 75.
Publicist Tawny Strelic said Horn died on Friday in a Las Vegas hospital.
Roy Uwe Ludwig Horn and Siegfried Fischbacher began performing in Europe, before they became regulars on the Las Vegas circuit.
Siegfried & Roy were an institution in Nevada, where their magic and artistry consistently attracted sell-out crowds. The pair performed six shows a week, 44 weeks per year.
In 2003, Horn was critically injured by a tiger during the duo’s act at the Mirage hotel-casino on the magician's 59th birthday. He had severe neck injuries and later had a stroke. The attack ended the long-running production.
They returned to the stage in February 2009 for what was billed as their one and only comeback performance, to raise funds for a new rehabilitation centre. Horn retired in 2010.
'You will forever be etched in history'
"The world has lost one of the greats of magic, but I have lost my best friend," Fischbacher said.
“From the moment we met, I knew Roy and I, together, would change the world. There could be no Siegfried without Roy, and no Roy without Siegfried.”
MGM Resorts posted a tribute to Horn on Twitter. "The world lost a legendary figure with the passing of Roy Horn," the hotel chain wrote. "His story, and the story of Siegfried & Roy, are larger than life.
"Our hearts go out to Roy’s family and friends, and most notably to Siegfried who shared a lifetime of magic and friendship with this special man."
Fellow illusionist Criss Angel also posted a heartfelt note. "Thank you for your kindness, inspiration and friendship," he wrote. "You will forever be etched in history," he added in a video message.
A public memorial will be planned for Horn, according to the press statement. Siegfried has also asked for donations in his friend's name be made to the Cleveland Clinic Lou Ruvo Center for Brain Health or the Nevada Covid-19 Response, Relief and Recovery Task Force.
Additional reporting by Katy Gillett
Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
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Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
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