The UAE continues to attract elite sporting professionals across football, motorsport, golf, tennis, combat sports and endurance disciplines. For many, the decision to relocate is driven by lifestyle, personal security, infrastructure and the ability to base themselves in a stable jurisdiction while competing internationally. What often follows, however, is a realisation that moving countries does not simplify personal and financial affairs. In many cases, it makes them more complex.
The reality for modern athletes
Professional athletes today rarely have a single source of income or a straightforward asset profile. Employment income, prize money, image and brand rights, sponsorships, appearance fees and investment holdings are often spread across multiple jurisdictions. Assets may be held personally, through companies, or via legacy structures established earlier in a career. Add agents, managers and advisers in different countries, and it is easy for oversight and control to become fragmented.
Careers are also finite. Decisions made during peak earning years need to stand up over time, long after competitive sport has ended.
Why UAE foundations are being used
Foundations established in the DIFC, ADGM or Ras Al Khamiah are designed for asset holding, governance and succession planning. They are separate legal entities, with their own legal personality, operating within well-regulated financial centres.
For athletes relocating to the UAE, foundations are increasingly used as a long-term structuring tool rather than a short-term solution. They provide a framework that allows assets and interests to be brought together under clear governance, while maintaining an appropriate separation between personal wealth and commercial or operational activity.
Centralising ownership and oversight
A UAE foundation can sit at the top of a structure and hold underlying companies, property SPVs, investment portfolios and, where relevant, brand or image-rights vehicles. This approach helps centralise ownership and decision-making without forcing everything into a single operating entity.
In practice, this often simplifies banking, reporting and ongoing administration, particularly where assets and contracts span multiple countries.
Governance without day-to-day involvement
Loss of control is a common concern, particularly for athletes who are used to being closely involved in decisions affecting their career and finances.
A foundation addresses this through its constitutional documents. The founder can define the purpose of the foundation, appoint a council they trust and retain reserved powers where appropriate. Professional advisers or licensed service providers can be involved to ensure continuity and oversight, allowing the athlete to step back from daily administration without disengaging from strategic decisions.
Family protection and future planning
Relocation decisions are rarely made in isolation. Many athletes move with spouses and young families, or plan to do so as their careers progress. A foundation allows family arrangements to be documented clearly, whether for education, housing, long-term financial support or future generations. This reduces uncertainty and helps avoid difficult decisions being made under pressure, particularly in the event of incapacity or succession.
Planning beyond the sporting career
The transition from professional sport to post-career life is one of the most important phases in an athlete’s financial journey. A foundation provides continuity through that transition. Long-term investments, new business ventures, academies or media projects can all be held and managed within the same structure, without the need for wholesale restructuring once playing income reduces or ends.
Tax considerations in context
Tax is often part of the relocation conversation, but a UAE foundation is not a tax solution in isolation. Athletes may remain subject to tax in other jurisdictions depending on residency, source of income and the nature of their contracts, particularly in relation to image rights and appearance fees.
In practice, the role of the foundation is to support clear ownership, governance and planning certainty, alongside coordinated legal and tax advice across relevant jurisdictions.
Philanthropy and legacy
Many sporting professionals are increasingly focused on legacy, whether through charitable initiatives, youth development programmes or long-term community projects. A UAE foundation can incorporate philanthropic objectives alongside private wealth planning, providing a structured and transparent platform for giving that aligns with the founder’s values and long-term intentions.
Substance and ongoing administration
UAE foundations are not passive "set and forget” structures. They require proper governance, appropriate substance and ongoing administration. When implemented and maintained correctly, they are well understood by banks, counterparties and international advisers, and can provide long-term stability for complex personal and commercial arrangements.
How Alpadis can help
Alpadis works closely with sporting professionals, their advisers and families to design and implement UAE foundation structures that are practical, compliant and aligned with long-term objectives. This includes establishment in the UAE, ongoing council and governance support, coordination with international tax and legal advisers, and the day-to-day administration required to keep structures robust and credible over time.
For athletes moving to the UAE, the right structure is not about complexity for its own sake. It is about clarity, control and continuity. When structured properly, a UAE foundation can provide a stable framework that supports an athlete’s career, family and future well beyond their time in professional sport.
