Luca Muller, fitness trainer and influencer, hopes to use expand his online presence to help more people. Victor Besa / The National
Luca Muller, fitness trainer and influencer, hopes to use expand his online presence to help more people. Victor Besa / The National
Luca Muller, fitness trainer and influencer, hopes to use expand his online presence to help more people. Victor Besa / The National
Luca Muller, fitness trainer and influencer, hopes to use expand his online presence to help more people. Victor Besa / The National

UAE Portrait of a Nation: Abu Dhabi resident seeks to change lives through fitness


Haneen Dajani
  • English
  • Arabic

The biog

Job: Fitness entrepreneur, body-builder and trainer

Favourite superhero: Batman

Favourite quote: We must become the change we want to see, by Mahatma Gandhi.

Favourite car: Lamborghini

From make-up to cooking, to drawing and carpentry, these days there is almost nothing you can’t learn from the internet.

Luca Muller is a product of that world. The 22-year-old is a fitness influencer who taught himself to become a trainer and body builder by watching videos online.

His fitness journey began at age 14.

“I started at a small city [in Germany] called Kusel that was next to our village [Rammelsbach] because it had the closest gym; and that is where it all happened,” he says.

By supplementing his gym training with Taekwondo, Mr Muller began transforming himself from a shy, skinny boy, to a strong and fit athlete. He would teach himself new skills by watching videos of well-known German fitness specialists online.

“I tried the things I learnt from them and they worked, and then I thought I can start to help other people.

“We are taught that you have to go to school, after that to university, then you find a job, then you spend your whole life in that job, then you retire, I thought ‘this cannot be it, there must be more to it than that’.”

Not unlike most parents, his German father and Slovenian mother were supportive but were concerned that he was planning to forgo a formal education to pursue a career in online fitness training.

His parents encouraged him to attend university to study facility management but he dropped out two years ago as soon as he saw an opportunity to work in fitness in the UAE.

“I had a friend who was working in Fitness First and he offered to introduce me to the manager. I saw myself as working here, so I packed my stuff, bought a one-way ticket and I came with my luggage only, I did not even have a job.”

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Determined, Mr Muller told himself he would not return to Germany until he had made something of himself.

He did land the job as a personal trainer at Fitness First and at Saadiyat Beach Club.

While working as a trainer, Mr Muller would post pictures of his fitness journey online and began to garner something of a following.

Those who saw his transformation would ask him for tips and, when it worked, they came back to him for more.

“Because people saw the changes on me they started coming to me and asking what they can do and I gave them the tips, and after a while they came to me and they were like ‘because of your tips my body has changed, what else can I do?’

“I got so happy from that and I thought ‘OK I need to keep on doing this and decided to go into personal training’.”

Beyond those who merely wished to become fitter, his clients included people with eating disorders who overcame their issues through exercise and the elderly who had trouble moving but were helped by the activity. The transformation fitness offered his clients made him want to expand his reach to more people.

“Personal training is good in the sense that it is personal, but you will only reach a limited amount of people a day.

“So to reach out to more people, I wanted to digitalise my knowledge.”

He started by posting new workout ideas and stunts to his 16,000 followers on Instagram. But Mr Muller does not want to stop there, he wants to build a community that is “not just active in terms of sports, but also mentally and physically.”

He plans to achieve this by going back to the place he started: the internet. Mr Muller is working on a website — alphabody.fitness — that he hopes will become a place for people of all walks of life to share fitness tips, their progression and encourage each other.

“I chose the name alpha body because alpha stands for number 1, and your body should be number one in your life. You have only one body and one life so you should treat it in a nice way,” he says.

Mr Muller is now self-employed and devotes all his time to his online platform and creating motivating, fitness content for his followers.

“Fitness changed my life completely,” he says.

“I finally found something that makes me happy; and that was my main goal, what I achieved now and I would not change it.”

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

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The biog

Job: Fitness entrepreneur, body-builder and trainer

Favourite superhero: Batman

Favourite quote: We must become the change we want to see, by Mahatma Gandhi.

Favourite car: Lamborghini