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
Tank warfare
Lt Gen Erik Petersen, deputy chief of programs, US Army, has argued it took a “three decade holiday” on modernising tanks.
“There clearly remains a significant armoured heavy ground manoeuvre threat in this world and maintaining a world class armoured force is absolutely vital,” the general said in London last week.
“We are developing next generation capabilities to compete with and deter adversaries to prevent opportunism or miscalculation, and, if necessary, defeat any foe decisively.”
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
Paatal Lok season two
Directors: Avinash Arun, Prosit Roy
Stars: Jaideep Ahlawat, Ishwak Singh, Lc Sekhose, Merenla Imsong
Rating: 4.5/5
Mobile phone packages comparison
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
All%20We%20Imagine%20as%20Light
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3EPayal%20Kapadia%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStarring%3A%3C%2Fstrong%3E%20Kani%20Kusruti%2C%20Divya%20Prabha%2C%20Chhaya%20Kadam%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%204%2F5%3C%2Fp%3E%0A
The five pillars of Islam
1. Fasting
2. Prayer
3. Hajj
4. Shahada
5. Zakat
Our legal consultants
Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
