The Christmas tree made use of a jewellery collection held by a retailer at the hotel to set the record. Delores Johnson / The National
The Christmas tree made use of a jewellery collection held by a retailer at the hotel to set the record. Delores Johnson / The National
The Christmas tree made use of a jewellery collection held by a retailer at the hotel to set the record. Delores Johnson / The National
The Christmas tree made use of a jewellery collection held by a retailer at the hotel to set the record. Delores Johnson / The National

Timeframe: When Emirates Palace unveiled the world's most expensive Christmas tree in 2010


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Fourteen years after it was unveiled, the world record set by Emirates Palace's Dh42 million ($11.4 million) Christmas tree remains unbroken. The 13-metre-tall tree, which was decorated with gold and gemstones, including a Dh3.5 million diamond necklace, was unveiled in 2010 and certified by the Guinness World Records as the "most expensive Christmas tree decorated" the following year.

The feat, which grabbed headlines around the world, was planned as part of Emirates Palace's fifth anniversary. All the jewels were provided by Style Gallery, which operates an outlet in the hotel and was returned to the jeweller when the tree came down in the new year.

But the world's most expensive Christmas tree almost never came to be. Style Gallery's general manager Hadwan Assaf told The National at the time that he struggled to secure insurance for the decorations. "The plan was agreed almost immediately, but having the insurance companies agree to insure the pieces took a long time," Assaf said, adding that the negotiations dragged on for two months before the insurers agreed on a premium of Dh50,000. "The idea of showcasing luxury jewellery pieces on a Christmas tree was relatively new for them and caused some hesitation before it was finally approved."

Along with a Dh3.5 million diamond necklace, the tree featured an assortment of emeralds, pearls and sapphires. Delores Johnson / The National
Along with a Dh3.5 million diamond necklace, the tree featured an assortment of emeralds, pearls and sapphires. Delores Johnson / The National

Along with the diamond necklace, the tree featured an assortment of emeralds, pearls and sapphires. The cheapest item was valued at Dh36,000. A few months before the unveiling of the tree, the hotel made further headlines when it installed a gold ATM vending machine. It was capable of holding up to 300 pieces and sold out within a day of being unveiled.

The glittery tree also came under criticism on social media for its perceived ostentatious display, coming in the wake of the 2008 global financial crisis. But, as the hotel's then executive director of sales and marketing Janet Abrahams said at the time, it didn't actually cost any money.

"For some reason, someone had decided to publish incorrectly that we spent $11 million, and people around the world thought that maybe that money could be spent in a better way," Abrahams said. "Those are false reports, and we obviously didn't spend that."

Jewels on the tree were provided by Style Gallery, which operates an outlet in the hotel. Delores Johnson / The National
Jewels on the tree were provided by Style Gallery, which operates an outlet in the hotel. Delores Johnson / The National

Guinness World Records officially certified the feat in May 2011. "People didn't understand the idea behind it. They thought we spent money on the actual tree to simply show off," Hazim Harfoush, the hotel's assistant director of marketing, said following the recognition. "But they missed the fact that the jewels were only loaned to us.

"Our initiative was to promote Abu Dhabi as a safe and tolerant destination, and emphasise its international character. It's just one example of the tolerance to be found in this great country. We're definitely happy with what we achieved".

Emirates Palace, which cost $3 billion to build, was inaugurated in February 2005. The hotel's management has since changed hands several times over the years. Last year, it rebranded as Emirates Palace Mandarin Oriental.

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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

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5. Greater emphasis on statutory audit

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6. Further transfer pricing enforcement

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7. Limited time periods for audits

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8. Pillar 2 implementation 

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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

Updated: August 28, 2025, 7:00 AM