In a globalised world, dual citizenship is no longer a rarity but a choice many people make to broaden their horizons.
Dual citizenship refers to a legal status where a person is simultaneously recognised as a citizen of two countries, which can be acquired by birth, descent, marriage, naturalisation or by investment, depending on the laws and regulations of the countries involved.
This status allows people to enjoy the rights and privileges afforded by each country, including the ability to live, work, study and gain access to social benefits in both nations.
Dual citizens or multi-locals are becoming more common thanks to an increasing interest in having dual and several citizenships, and greater tolerance by governments worldwide.
In 1960, just one third of countries allowed dual citizenship, compared with 75 per cent in 2019.
As awareness around global citizenship grows, so is the world’s acceptance and governments’ support by clear, legal pathways.
The UAE, a pioneering country in dual citizenship, stands out among Middle Eastern countries as an attractive destination for foreigners to live in.
While dual citizenship was previously banned, the UAE permitted this by amending the Nationality Law in 2021, allowing foreign investors, professionals, special talents and their families to obtain citizenship under certain conditions and only if they are nominated by the government or royal court officials.
It is also worth noting that Emiratis themselves are not permitted to hold dual citizenship.
The UAE government emphasised that this legislative adjustment aims to attract and retain people possessing specialised skills, including scientists, doctors, engineers and creative talents such as artists and authors, along with their families.
Tax transparency
High-net-worth individuals (HNWIs) prefer jurisdictions such as the UAE for compliance with international standards and favourable tax structures.
The UAE’s tax system stands out for its lack of income and inheritance taxes, a low corporate tax rate of 9 per cent, double tax treaties with 139 countries for tax relief and the ability for high-revenue corporations to offset foreign taxes against the UAE’s corporate tax, preventing double taxation.
Banking centre
With its exceptional infrastructure and an array of international banks offering business-friendly services, the UAE positions itself as a premier global financial centre for business ventures and diverse financial products.
Moreover, as a leader in cryptocurrency and blockchain technology, the city has a well-regulated decentralised finance ecosystem, solidifying this reputation further.
Succession planning for HNWIs
Succession planning is crucial for HNWIs, yet a recent survey by Swiss lender Lombard Odier shows only 24 per cent of the Middle East’s ultra-wealthy have comprehensive estate plans for the next generation.
Succession planning in the UAE has significant advantages: The absence of inheritance tax mitigates tax burdens for heirs while financial free zones with robust legal systems ensure enhanced privacy and asset protection, advanced trust and foundation laws, and the option of registering wills in the Dubai International Finance Centre, enabling inclusion of global assets.
Social integration
Preserving one’s cultural identity while integrating into a new society is a universal challenge for dual citizens.
Cultural ties, national pride and personal connections to each nation can create a complex interplay.
The UAE’s diverse cultural mosaic offers an ease in striking the right balance to understand both nations’ cultural, historical and social nuances.
How to tackle legal issues
Legal complexities can be a concern for dual citizens, where laws of two nations collide.
Dual citizens must proactively engage with legal professionals well-versed in international law to navigate potential minefields and find resolutions that align with the laws of both countries.
As the UAE embraces dual citizenship, people who have embarked on this journey serve as beacons of insight.
Their experiences highlight the importance of actively managing loyalty, legal considerations, economic strategies and cultural connections.
As the nation evolves, the experiences of these dual citizens provide a road map for others to follow, demonstrating that it is possible to strike a harmonious balance between two countries.
Veronica Cotdemiey is chief executive of Citizenship Invest
The specs
Engine: 3.0-litre six-cylinder turbo
Power: 398hp from 5,250rpm
Torque: 580Nm at 1,900-4,800rpm
Transmission: Eight-speed auto
Fuel economy, combined: 6.5L/100km
On sale: December
Price: From Dh330,000 (estimate)
White hydrogen: Naturally occurring hydrogen
Chromite: Hard, metallic mineral containing iron oxide and chromium oxide
Ultramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica content
Ophiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on land
Olivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Tailors and retailers miss out on back-to-school rush
Tailors and retailers across the city said it was an ominous start to what is usually a busy season for sales.
With many parents opting to continue home learning for their children, the usual rush to buy school uniforms was muted this year.
“So far we have taken about 70 to 80 orders for items like shirts and trousers,” said Vikram Attrai, manager at Stallion Bespoke Tailors in Dubai.
“Last year in the same period we had about 200 orders and lots of demand.
“We custom fit uniform pieces and use materials such as cotton, wool and cashmere.
“Depending on size, a white shirt with logo is priced at about Dh100 to Dh150 and shorts, trousers, skirts and dresses cost between Dh150 to Dh250 a piece.”
A spokesman for Threads, a uniform shop based in Times Square Centre Dubai, said customer footfall had slowed down dramatically over the past few months.
“Now parents have the option to keep children doing online learning they don’t need uniforms so it has quietened down.”
Director: Shady Ali
Cast: Boumi Fouad , Mohamed Tharout and Hisham Ismael
Rating: 3/5
2.0
Director: S Shankar
Producer: Lyca Productions; presented by Dharma Films
Cast: Rajnikanth, Akshay Kumar, Amy Jackson, Sudhanshu Pandey
Rating: 3.5/5 stars
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.
6. Further transfer pricing enforcement
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.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
The biog
Name: James Mullan
Nationality: Irish
Family: Wife, Pom; and daughters Kate, 18, and Ciara, 13, who attend Jumeirah English Speaking School (JESS)
Favourite book or author: “That’s a really difficult question. I’m a big fan of Donna Tartt, The Secret History. I’d recommend that, go and have a read of that.”
Dream: “It would be to continue to have fun and to work with really interesting people, which I have been very fortunate to do for a lot of my life. I just enjoy working with very smart, fun people.”
Napoleon
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Results
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