• Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
    Queen Elizabeth II celebrated her platinum jubilee in 2022, the first British monarch to reign for 70 years. Here 'The National' looks back at each of the years the queen has been on the throne. All photos: Getty Images
  • 1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
    1952: A portrait of the queen and Prince Philip, the Duke of Edinburgh.
  • 1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
    1953: The queen and the Duke of Edinburgh wave at the crowds from the balcony of Buckingham Palace in London, after the queen's coronation, on June 2.
  • 1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
    1954: The queen talking to an injured ex-serviceman during a visit to Repatriation General Hospital in Hobart, Australia.
  • 1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
    1955: Gen Francisco Craveiro Lopes, President of Portugal, leaves Westminster Pier for Buckingham Palace by coach, with the queen.
  • 1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
    1956: The queen inspects the Queen's Own Nigeria Regiment, at Kaduna Airport, Nigeria, during her Commonwealth tour.
  • 1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
    1957: The queen presents the trophy to American tennis player Althea Gibson after she won the women's singles tennis title at Wimbledon.
  • 1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
    1958: The queen shares a joke while watching Prince Philip during a cricket match at Highclere Castle, Hampshire.
  • 1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
    1959: US president Dwight D Eisenhower with Prince Philip, Princess Anne, the queen, Prince Charles and John Eisenhower, at Balmoral Castle, Scotland.
  • 1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
    1960: The queen and Prince Charles walk through Liverpool Street Station in London with their dogs, having returned by train from Sandringham after the Christmas holidays.
  • 1961: The queen and Prince Philip leave Manchester by train.
    1961: The queen and Prince Philip leave Manchester by train.
  • 1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
    1962: The queen attends the races at Epsom Downs Racecourse in Surrey.
  • 1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
    1963: The queen waves to residents from the rear of an open top car in the town of Russell, during a Commonwealth visit to New Zealand.
  • 1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
    1964: The queen during the State Opening of Parliament ceremony in the chamber of the House of Lords, at the Palace of Westminster in London.
  • 1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
    1965: At the Tissisal Falls, where the Blue Nile begins, with Emperor Haile Selassie during a royal visit to Ethiopia.
  • 1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
    1966: The queen smiling after presenting England captain Bobby Moore with the Jules Rimet trophy, following England's 4-2 victory over West Germany in the World Cup Final at Wembley Stadium, London.
  • 1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
    1967: The queen meets actor Rex Harrison and his wife Rachel Roberts at the premiere of the film 'Dr Dolittle' at the Odeon Marble Arch, London.
  • 1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
    1968: The queen, Princess Margaret, and Prince Edward, Duke of Kent, riding at Ascot Racecourse.
  • 1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
    1969: The royal family at Windsor: Prince Edward, the queen, Princess Anne, Prince Charles and Prince Andrew.
  • 1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
    1970: US president Richard Nixon and British prime minister Edward Heath meet the queen for lunch at Chequers.
  • 1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
    1971: Prince Charles takes part in a polo match in Windsor Great Park, accompanied by the queen and Prince Edward.
  • 1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
    1972: The queen and Prince Philip with the president of Kenya, Jomo Kenyatta, during a visit to Kenya.
  • 1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
    1973: Anne, the Princess Royal and Mark Phillips with the queen on the balcony of Buckingham Palace in London after their wedding.
  • 1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
    1974: The queen with the Queen's Body Guard of the Yeomen of the Guard at Buckingham Palace in London.
  • 1975: The queen greets the public while visiting Greenwich, London.
    1975: The queen greets the public while visiting Greenwich, London.
  • 1976: The queen looking relaxed standing next to her car.
    1976: The queen looking relaxed standing next to her car.
  • 1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
    1977: The crowd cheers the queen in her gilded state coach during her silver jubilee procession.
  • 1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
    1978: The queen and Prince Philip are greeted by Native Canadians as they arrive by train during a tour of Canada.
  • 1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
    1979: The queen is met by president Julius Nyerere at Dar es Salaam airport, at the start of a three-day state visit to Tanzania.
  • 1980: On a tour of the Chelsea Flower Show, London.
    1980: On a tour of the Chelsea Flower Show, London.
  • 1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
    1981: The Prince and Princess of Wales pose on the balcony of Buckingham Palace on their wedding day, with the queen.
  • 1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
    1982: US president Ronald Reagan and the queen at a gala dinner at Windsor Castle.
  • 1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
    1983: The queen and Prince Philip are met by Indian prime minister Indira Gandhi and president Zail Singh at Palam Airport, New Delhi, during a Commonwealth tour of India.
  • 1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
    1984: Prince Charles is presented with an award by his mother, after a polo match at Smiths Lawn in Windsor.
  • 1985: The queen visits the University of Evora during a state visit to Portugal.
    1985: The queen visits the University of Evora during a state visit to Portugal.
  • 1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
    1986: The queen and Li Xiannian, president of China, outside the Great Hall of the People in Beijing during her visit to China.
  • 1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
    1987: The queen with Prince William and Prince Harry in the Royal Box at Guards Polo Club, Smiths Lawn, Windsor.
  • 1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
    1988: US president Ronald Reagan and his wife Nancy Reagan chatting with the queen at Buckingham Palace.
  • 1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
    1989: The royal family gather on the balcony of Buckingham Palace in London for the Trooping the Colour ceremony. Pictured are Princess Margaret, Princess Diana, Prince Harry, Prince William, the queen and the Duke of Edinburgh.
  • 1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
    1990: The queen on a walkabout in Reykjavik, during a three-day state visit to Iceland.
  • 1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
    1991: England captain Will Carling introduces the queen to the England team before the Rugby World Cup Final against Australia at Twickenham.
  • 1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
    1992: The queen at the Brandenburg Gate in Berlin during an official tour of Germany. She is seen with President Richard Von Weizsaecker.
  • 1993: The queen walking through the crowds at Royal Ascot.
    1993: The queen walking through the crowds at Royal Ascot.
  • 1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
    1994: The queen, Princess Anne, Prince Philip and Princess Diana greeting well-wishers as they attend the Christmas Day service at St Mary Magdalene Church on the Sandringham Estate in Norfolk.
  • 1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
    1995: The queen at a banquet in Cape Town, South Africa, with president Nelson Mandela.
  • 1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
    1996: Germany captain Jurgen Klinsmann lifts the trophy as the queen smiles, after the 1996 UEFA European Championships Final against Czech Republic at Wembley Stadium in London.
  • 1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
    1997: The queen and Prince Philip view tributes from the public outside Buckingham Palace to Diana, Princess of Wales, after her funeral.
  • 1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
    1998: The queen shopping at the trade stands at the Royal Windsor Horse Show.
  • 1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
    1999: With British prime minister Tony Blair and his wife Cherie Blair during the Millennium New Year celebrations in Greenwich, London.
  • 2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
    2000: The queen and Italy's president Carlo Azeglio Ciampi walk past the honour guard at the Piazza Di Siena in Rome.
  • 2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
    2001: The queen and other members of the royal family appear with the Queen Mother during celebrations to mark her 101st birthday in London.
  • 2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
    2002: The queen and Prince Philip leave after a party for close friends and family at The Ritz hotel in London. The monarch was thanking them for making her golden jubilee year a success.
  • 2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
    2003: Russian President Vladimir Putin is accompanied by the queen during a procession at the start of his state visit in London.
  • 2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
    2004: The queen arrives in her horsedrawn carriage to attend Ladies Day at Royal Ascot.
  • 2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
    2005: Prince Charles and his bride, Camilla, Duchess of Cornwall, pose with their families and the queen at Windsor Castle after their wedding ceremony.
  • 2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
    2006: The queen smiles at the crowds in Windsor, during a walk in the town to celebrate her 80th Birthday.
  • 2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
    2007: A less-than-impressed queen raises her hand during a downpour as she stands with Prince Philip and Prince Charles on the balcony of Buckingham Palace after the Trooping the Colour ceremony.
  • 2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
    2008: The queen stands in the music room at Buckingham Palace after recording her Christmas day message to the Commonwealth.
  • 2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
    2009: US president Barack Obama and his wife Michelle Obama with the queen and Prince Philip during an audience at Buckingham Palace.
  • 2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
    2010: The queen and Prince Philip wear 3D glasses to watch a demonstration, during a visit to the University of Sheffield Advanced Manufacturing Research Centre.
  • 2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
    2011: The queen and Prince Philip arrive to open the Sainsbury Laboratory for Plant Sciences at the University of Cambridge Botanic Garden.
  • 2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
    2012: The queen makes a speech at the opening ceremony of the London 2012 Olympic Games in London.
  • 2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
    2013: The queen and other members of the royal family leave Westminster Abbey in London, after the service to celebrate the 60th anniversary of the coronation of the queen there.
  • 2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
    2014: A smiling queen arrives for the opening of the Flanders Fields Memorial Garden at Wellington Barracks in London.
  • 2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
    2015: The queen signs a book during a visit to the headquarters of the Royal Auxiliary Air Force's 603 Squadron in Edinburgh, Scotland.
  • 2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
    2016: Prince Charles, Catherine, Duchess of Cambridge, Princess Charlotte, Prince George, Prince William, Prince Harry, the queen, and Prince Philip stand on the balcony during the Trooping the Colour, this year marking the Queen's 90th birthday at The Mall.
  • 2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
    2017: The queen and Prince Charles attend the State Opening Of Parliament in the House of Lords at the Palace of Westminster, London.
  • 2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
    2018: Meghan Markle, Prince Harry, and the queen at the Queen's Young Leaders Awards Ceremony at Buckingham Palace.
  • 2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
    2019: The queen and US president Donald Trump arrive for a state banquet at Buckingham Palace.
  • 2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
    2020: Riding at Windsor. The queen has been in residence at Windsor Castle during the coronavirus pandemic.
  • 2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.
    2021: The queen takes her seat at the funeral of Prince Philip, in St George's Chapel at Windsor Castle.

The world’s longest-reigning living rulers: from Queen Elizabeth II to Sheikh Dr Sultan


  • English
  • Arabic

Celebrating seven decades on the throne ruling over the UK, and as Head of State of the Commonwealth, Queen Elizabeth II has cemented her position as the longest-reigning living ruler.

Ascension Day on February 6, 2022, marked the 95-year-old monarch’s 70th year on the throne, following the death of her father, King George VI, of a coronary thrombosis aged 56. Elizabeth flew back to Britain from a royal tour of Kenya to be crowned Queen at the age of 25.

Queen Elizabeth II celebrated the milestone of becoming the longest-ruling UK monarch back in September 2015, when she surpassed the reign of Queen Victoria, who came to the throne in 1837 at the age of 18 and ruled for 63 years and 216 days, ending on January 22, 1901, when she died aged 81.

We take a look at the five longest-reigning living monarchs

1. Queen Elizabeth II, UK and Commonwealth

Queen Elizabeth II celebrated 70 years on the throne on February 6, 2022, marking the start of her Platinum Jubilee Year. Chris Jackson / Buckingham Palace / AFP
Queen Elizabeth II celebrated 70 years on the throne on February 6, 2022, marking the start of her Platinum Jubilee Year. Chris Jackson / Buckingham Palace / AFP

Reign: Since 6 February, 1952

Officially the world’s longest-reigning living monarch, the Queen’s 70th year on the throne is the first platinum jubilee to be marked by a British ruler.

Throughout her reign, she has been served by 15 prime ministers, from Winston Churchill to Boris Johnson, and she remains the only person in Britain permitted to drive without a driver’s licence.

Firmly entrenched in the annals of popular culture, not least thanks to her colourful approach to fashion, she once said of her style: “If I wore beige, nobody would know who I am.”

2. Sultan Hassanal Bolkiah ibni Omar Ali Saifuddien III, Brunei

Brunei's Sultan Hassanal Bolkiah inspects an honour guard during the 34th National Day celebrations in Bandar Seri Begawan, Brunei. He is the world's second-longest reigning living ruler. Reuters
Brunei's Sultan Hassanal Bolkiah inspects an honour guard during the 34th National Day celebrations in Bandar Seri Begawan, Brunei. He is the world's second-longest reigning living ruler. Reuters

Reign: Since October 5, 1967

One of the richest people in the world, with an estimated wealth of $20 billion according to Forbes, the Sultan became Yang di-Pertuan (Head of State) after his father, Omar Ali Saifuddien III, abdicated.

His coronation was held on August 1, 1968, and as well as being Sultan, he holds the portfolios of Minister of Defence, Minister of Foreign Affairs and Minister of Finance.

Saifuddien, 75, was educated at the Victoria Institution in Kuala Lumpur and graduated from the Royal Military Academy Sandhurst in the UK in 1967. Like his father, he was knighted by Queen Elizabeth II, and oversaw Brunei’s independence from Britain in 1984, after 96 years as a protectorate.

He celebrated his golden jubilee, to mark the 50th year of his reign, in 2017.

3. Queen Margrethe II, Denmark

Queen Margrethe II became the second female monarch of Denmark after Margrethe I, who ruled from 1375-1412. AFP
Queen Margrethe II became the second female monarch of Denmark after Margrethe I, who ruled from 1375-1412. AFP

Reign: Since January 14, 1972

The Queen of Denmark became heir presumptive to her father the king in 1953, after a constitutional amendment that allowed women to ascend to the Danish throne.

Following King Frederick IX of Denmark’s death on January 14, 1972, she became, at the age of 32.

She studied prehistoric archaeology at Girton College, Cambridge, and is a Fellow of the Society of Antiquaries of London.

Celebrating her golden jubilee on January 14, 2022, Queen Margrethe II is an accomplished linguist, speaking Danish, French, English, Swedish and German, and a keen artist.

Painting under the pseudonym Ingahild Grathmer, her illustrations were used for Danish editions of The Lord of the Rings, which she created in the early 1970s, and which were praised by the book's author JRR Tolkien.

4. Sheikh Dr Sultan bin Muhammad Al Qasimi, Sharjah, UAE

Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, is also an acclaimed writer of fiction and non-fiction. Wam
Sheikh Dr Sultan bin Muhammad Al Qasimi, Ruler of Sharjah, is also an acclaimed writer of fiction and non-fiction. Wam

Reign: Since January 25, 1972

Sheikh Dr Sultan is the sovereign ruler of Sharjah and a member of the Federal Supreme Council of the United Arab Emirates.

Succeeding his brother, Sheikh Khalid bin Mohammed Al Qasimi, following his death on January 25, 1972, Sheikh Dr Sultan was previously the Minister of Education for the Emirates.

He was educated in the Emirates before earning a Bachelor’s degree in Agricultural Engineering from Cairo University, and two PhDs, one in History from Exeter University and another in the Political Geography of the Gulf at Durham University. He also holds many Honorary Doctorates.

A prolific and acclaimed writer, he has published many books both fiction and non-fiction.

5. King Carl XVI Gustaf of Sweden

King Carl XVI Gustaf of Sweden became heir apparent to the Swedish throne at the age of four. AFP
King Carl XVI Gustaf of Sweden became heir apparent to the Swedish throne at the age of four. AFP

Reign: Since September 15, 1973

King Carl XVI Gustaf acceded to the throne following the death of his grandfather, King Gustaf VI Adolf, on September 15, 1973.

King Gustaf’s father died in a plane crash when he was just nine months old, which pushed him up the line of succession, and he became heir apparent at the age of 4.

The father of Crown Princess Victoria, Prince Carl Philip and Princess Madeleine, Gustaf became the longest-reigning monarch in Swedish history, surpassing King Magnus IV's reign (1319-1364) of 44 years and 222 days on April 26, 2018.

A notable Porsche enthusiast, he is honorary chairman of the World Scout Foundation and the presenter of the Nobel Prizes each year.

The five longest-reigning rulers in history

Thailand's King Bhumibol Adulyadej enjoyed the second-longest reign of any monarch in history. Reuters
Thailand's King Bhumibol Adulyadej enjoyed the second-longest reign of any monarch in history. Reuters

1. Louis XIV of France

The Sun King is the longest-reigning ruler of a sovereign country in recorded history, sitting on the France’s throne for 72 years and 110 days between May 14, 1643 and September 1, 1715.

2. Bhumibol Adulyadej of Thailand

King Bhumibol the Great, also titled Rama IX, ruled Thailand from June 9, 1946 to October 13, 2016, a total of 70 years and 126 days.

3. Johann II of Liechtenstein

Johann II the Good took the throne just after his 18th birthday, ruling for 70 years and 91 days between October 5, 1840, and February 11, 1929.

4. Queen Elizabeth II, Great Britain and the Commonwealth

Having acceded the throne on February 6, 1952, the British monarch is the only living ruler on this historical list.

5. Kʼinich Janaab Pakal I of Palenque

Overseeing a period of construction and architecture that remains to this day, Pakal ruled the Mayan city in southern Mexico for 68 years and 33 days between July 29, 615 and August 31, 683.

Two products to make at home

Toilet cleaner

1 cup baking soda 

1 cup castile soap

10-20 drops of lemon essential oil (or another oil of your choice) 

Method:

1. Mix the baking soda and castile soap until you get a nice consistency.

2. Add the essential oil to the mix.

Air Freshener

100ml water 

5 drops of the essential oil of your choice (note: lavender is a nice one for this) 

Method:

1. Add water and oil to spray bottle to store.

2. Shake well before use. 

Washmen Profile

Date Started: May 2015

Founders: Rami Shaar and Jad Halaoui

Based: Dubai, UAE

Sector: Laundry

Employees: 170

Funding: about $8m

Funders: Addventure, B&Y Partners, Clara Ventures, Cedar Mundi Partners, Henkel Ventures

What are the main cyber security threats?

Cyber crime - This includes fraud, impersonation, scams and deepfake technology, tactics that are increasingly targeting infrastructure and exploiting human vulnerabilities.
Cyber terrorism - Social media platforms are used to spread radical ideologies, misinformation and disinformation, often with the aim of disrupting critical infrastructure such as power grids.
Cyber warfare - Shaped by geopolitical tension, hostile actors seek to infiltrate and compromise national infrastructure, using one country’s systems as a springboard to launch attacks on others.

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

Labour dispute

The insured employee may still file an ILOE claim even if a labour dispute is ongoing post termination, but the insurer may suspend or reject payment, until the courts resolve the dispute, especially if the reason for termination is contested. The outcome of the labour court proceedings can directly affect eligibility.


- Abdullah Ishnaneh, Partner, BSA Law 

The specs: 2018 Nissan Patrol Nismo

Price: base / as tested: Dh382,000

Engine: 5.6-litre V8

Gearbox: Seven-speed automatic

Power: 428hp @ 5,800rpm

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Fuel economy, combined: 12.7L / 100km

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Rock in a Hard Place: Music and Mayhem in the Middle East
Orlando Crowcroft
Zed Books

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Sarfira

Director: Sudha Kongara Prasad

Starring: Akshay Kumar, Radhika Madan, Paresh Rawal 

Rating: 2/5

Updated: February 21, 2022, 5:20 AM