The answer is NO! One person can have only one account in goalunited LEGENDS.
Being an owner of more than one account will lead to a permanent ban from the game where all the progress made on one or more accounts will be permanently deleted (-> Game Rules)
Upon your registration, you agreed to accept our Terms and Conditions
Section 11 (1) explicitly says that:
"A user may not have several accounts for one game world simultaneously."
Read the full Terms and Conditions here.
Good to know!
One account in game world (goalunited Legends) can have a maximum of 3 clubs through the Top Manager feature, and this is not considered to be a violation of the Terms and Conditions as this is the feature of the game.