Anyway there could be also other few viable legal options to achieve the same result.
1) in some countries you can cash out your crypto to FIAT for 0% tax if you hold it more than 1 or 2 years (depending on country law).
2) maybe a person could loan himself FIAT for giving crypto assets as collateral.
There are some companies that do that.
This will still require the person to pay back the interest but i think it would be much lower than the tax
as loans are not taxable.
I have missed to answer these:
1) Yes. You would have to move your tax residence there. This costs a lot more than the UAE solution both in money and in time and effort to implement. Also can be easily challanged by your home country if you have family and business ties to your original home country.
2)The propsed UAE solution is again cheaper and less complicated. If you set up a company for giving yourself a loan on paper, the company on it's own would cost you more than the UAE solution's 1000/year/90k (~1.1% of cost), also in a lot of countries if you receive a loan from a non-financial institution you are subject to tax if the loan has an interest rate below a certain amount (changes from country to country but 5% above central bank interest rate is quite a common requirement in the EU). Plus if this is a loan, you're going to have to pay it back at one time, for that you also have to be able to show another form of income. Compare all that hassle to just paying a 1000 fee for every 90k of inome. Seemed like a nobrainer for me which solution to choose.