BMW’s model line-up includes a burgeoning range of electric vehicles, but the Bavarian manufacturer isn’t putting all its ionised eggs into the EV basket. Hydrogen is still very much on the agenda.
The company released the world's first hydrogen-burning car, the limited-production Hydrogen 7, in 2005. Whereas that was a combustion-powered offering, the latest iX5 Hydrogen model is an X5-derived fuel-cell electric vehicle that delivers a touring range of 504km, accelerates from zero to 100kph in less than six seconds and has a top speed of 185kph.
Fuelling the future
The iX5 Hydrogen is particularly relevant to our region as the six countries of the GCC have unveiled ambitious plans for a hydrogen economy. High solar yields and abundant land provide excellent conditions to produce hydrogen from renewable electricity. The clean fuel can offer more than mere diversification for the Gulf; it can allow countries to maintain economic growth in a decarbonised world.
The iX5 Hydrogen has, for now, been conceived purely for a pilot programme. Only 100 vehicles will be released initially for demonstration and trial by various target groups, so there’s no date or price tag attached to it yet. Nevertheless, Juergen Guldner, head of BMW’s hydrogen fuel-cell technology department, says if a business case eventuated for the vehicle, it could be offered for sale at a similar price to an equivalent BEV.
Safety first
The iX5’s hydrogen fuel-cell stack is housed under the bonnet, and the individual fuel cells for it were sourced from Toyota (the two car makers have been technology partners in fuel-cell drive systems since 2013). The fuel cell generates 125kW (170hp) of electricity via a chemical reaction between hydrogen and oxygen, with water vapour being the only emission.
The middle section of the car houses the two hydrogen tanks, and incorporated with the rear axle is an electric motor that’s essentially the same as that used in the BMW iX. Perched above the motor is a lithium-ion “power battery” that’s about 5 per cent of the size of what you’d find in a conventional EV.
The reason the power battery is small is because its sole job is to pump up peak system output to 401hp, rather than to store charge for extended durations. It’s replenished on the go by the 170hp fuel-cell (especially while coasting or braking), so you always have massive grunt at your disposal.
The two hydrogen tanks, which are stashed beneath the passenger cell, store a total of 6kg of gas (pressurised at 700 times that of normal atmospheric pressure), and are fabricated from layers of carbon-fibre-reinforced plastic. During development, the tanks were immersed in fire, shot at with live ammunition and subjected to various other strength and integrity tests to ensure their safety.
Guldner says even if one of the tanks were to rupture, they’ve been designed in such a way that the pressurised hydrogen would dissipate slowly and harmlessly — so there’s no need to worry about cinematic explosions or fireballs.
Test drive
First impressions on firing up the iX5 Hydrogen, which The National is test-driving in Antwerp on invitation from the brand, is that it feels remarkably normal — there’s no difference in the user experience to what you’d expect from a contemporary EV. The hydrogen fuel-cell stack and the single rear-axle electric motor operate silently, so only a trace of wind and road noise permeates into the cabin.
BMW quotes a 0 to 100kph split of under six seconds, and our assessment is that this figure sounds about right. The 2.45-tonne leaps away from standstill when you floor the throttle and there’s plenty of overtaking urge instantly available whenever you need it.
What’s more, the iX5 Hydrogen steers accurately and doesn’t wallow and roll excessively if you hustle it across winding roads. The air suspension also serves up a supple ride.
The iX5 Hydrogen makes sense on many levels. For starters, the vehicle’s power battery is significantly smaller than what you’d find in an EV, which means it requires less than one-twentieth of the lithium, nickel and cobalt to be extracted from the Earth for its production.
In addition, refuelling stops are brief and easy (it takes just three to four minutes to fill the tanks), so it’s much better-suited for long trips and hassle-free daily driving than an EV, where you need to plan around comparatively lengthy recharging stops.
The Brutalist
Director: Brady Corbet
Stars: Adrien Brody, Felicity Jones, Guy Pearce, Joe Alwyn
Rating: 3.5/5
Company%20profile
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Royal Birkdale Golf Course
Location: Southport, Merseyside, England
Established: 1889
Type: Private
Total holes: 18
More coverage from the Future Forum
Key findings of Jenkins report
- Founder of the Muslim Brotherhood, Hassan al Banna, "accepted the political utility of violence"
- Views of key Muslim Brotherhood ideologue, Sayyid Qutb, have “consistently been understood” as permitting “the use of extreme violence in the pursuit of the perfect Islamic society” and “never been institutionally disowned” by the movement.
- Muslim Brotherhood at all levels has repeatedly defended Hamas attacks against Israel, including the use of suicide bombers and the killing of civilians.
- Laying out the report in the House of Commons, David Cameron told MPs: "The main findings of the review support the conclusion that membership of, association with, or influence by the Muslim Brotherhood should be considered as a possible indicator of extremism."
Did you know?
Brunch has been around, is some form or another, for more than a century. The word was first mentioned in print in an 1895 edition of Hunter’s Weekly, after making the rounds among university students in Britain. The article, entitled Brunch: A Plea, argued the case for a later, more sociable weekend meal. “By eliminating the need to get up early on Sunday, brunch would make life brighter for Saturday night carousers. It would promote human happiness in other ways as well,” the piece read. “It is talk-compelling. It puts you in a good temper, it makes you satisfied with yourself and your fellow beings, it sweeps away the worries and cobwebs of the week.” More than 100 years later, author Guy Beringer’s words still ring true, especially in the UAE, where brunches are often used to mark special, sociable occasions.
3%20Body%20Problem
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Russia's Muslim Heartlands
Dominic Rubin, Oxford
From Zero
Artist: Linkin Park
Label: Warner Records
Number of tracks: 11
Rating: 4/5
Skoda Superb Specs
Engine: 2-litre TSI petrol
Power: 190hp
Torque: 320Nm
Price: From Dh147,000
Available: Now
World ranking (at month’s end)
Jan - 257
Feb - 198
Mar - 159
Apr - 161
May - 159
Jun – 162
Currently: 88
Year-end rank since turning pro
2016 - 279
2015 - 185
2014 - 143
2013 - 63
2012 - 384
2011 - 883
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
'Laal Kaptaan'
Director: Navdeep Singh
Stars: Saif Ali Khan, Manav Vij, Deepak Dobriyal, Zoya Hussain
Rating: 2/5
The specs
Engine: 1.5-litre turbo
Power: 181hp
Torque: 230Nm
Transmission: 6-speed automatic
Starting price: Dh79,000
On sale: Now