As the Christian season of Lent begins, millions of worshippers around the world observe traditions that date back millennia.
Abstaining from certain pleasures or luxuries, including food and drinks, Christians begin 40 days of self-reflection, sacrifice and acts of kindness, which end in the traditional Easter celebrations. From the origin of Ash Wednesday to why Lent changes each year, here's what you need to know about the religious holiday.
What is Lent?
Lent is a religious observance in the Christian calendar, which commemorate the 40 days Jesus spent fasting in the desert, according to the gospels of Matthew, Mark and Luke.
Lent is observed by many different Christian denominations, including Anglican, Lutheran and Roman Catholic.
When is Lent this year?
Lent began on Wednesday and ends on March 28. Observers usually attend special church services on the first day to prepare.
Is Lent on the same dates every year?
As with Ramadan, Lent is not held on the same dates each year. The period of acknowledgement of the 40 days the Bible says Christ spent in the desert begins exactly 46 days before Easter. The 46 days constitute 40 days of Lent plus six days, as Sundays are not counted.
Easter always occurs on the first Sunday after the paschal full moon – the first full moon on or after the spring equinox – which affects the date it falls on each year.
What is Ash Wednesday?
The first day of Lent always falls on a Wednesday and is called Ash Wednesday. It is a day of fasting and prayer.
Ash Wednesday marks the first day on which Christians make a Lenten sacrifice. On the day before, Shrove Tuesday, which is also known as Pancake Day, observers indulge in rich or “fatty” foods ahead of 40 days of sacrifice and penitence.
This is why pancakes are traditionally eaten, because the dish requires milk, eggs and flour, rich ingredients that would then be given up for the following weeks.
Easter marks the time when observers can once again indulge in what they gave up.
What do people give up for Lent?
The idea of making a personal sacrifice during Lent means many people give up something they enjoy, usually a type of food or activity.
Children might be encouraged to give up chocolate. Meat is another common food to give up. Observers may take a break from social media or stop smoking.
During this time, observers are also encouraged to engage in good behaviour such as kindness, thoughtfulness and acts of charity.
UAE currency: the story behind the money in your pockets
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
What the law says
Micro-retirement is not a recognised concept or employment status under Federal Decree Law No. 33 of 2021 on the Regulation of Labour Relations (as amended) (UAE Labour Law). As such, it reflects a voluntary work-life balance practice, rather than a recognised legal employment category, according to Dilini Loku, senior associate for law firm Gateley Middle East.
“Some companies may offer formal sabbatical policies or career break programmes; however, beyond such arrangements, there is no automatic right or statutory entitlement to extended breaks,” she explains.
“Any leave taken beyond statutory entitlements, such as annual leave, is typically regarded as unpaid leave in accordance with Article 33 of the UAE Labour Law. While employees may legally take unpaid leave, such requests are subject to the employer’s discretion and require approval.”
If an employee resigns to pursue micro-retirement, the employment contract is terminated, and the employer is under no legal obligation to rehire the employee in the future unless specific contractual agreements are in place (such as return-to-work arrangements), which are generally uncommon, Ms Loku adds.
