Iran's Supreme Court has upheld the death sentence of Iranian-German citizen Jamshid Sharmahd on charges of "corruption on Earth", the judiciary said on Wednesday.
Berlin immediately condemned what it said was an unacceptable end to an unfair trial.
Mr Sharmahd, who also has US residency, is accused of being the mastermind of a 2008 mosque bombing that killed 14 people and wounded more than 200.
The sentence handed down in February "has been confirmed by the Supreme Court," said Iranian judiciary spokesman Masoud Setayeshi in comments carried by the judiciary's Mizan news agency.
"After the lower court is notified, actions will subsequently be taken to implement the Supreme Court's decision."
The German ambassador in Tehran broke off a business trip to protest to Iranian authorities, Foreign Minister Annalena Baerbock said.
"At no time did Jamshid Sharmahd have anything approaching a fair trial," Ms Baerbock said.
"We demand that Iran immediately reverses this arbitrary verdict."
German opposition leader Friedrich Merz said the news was "deeply shocking".
"I once again call on the regime in Iran to immediately allow Jamshid Sharmahd to leave for home in Germany," he said.
Norbert Roettgen, a conservative MP and former chair of the German parliament's foreign affairs committee, said the sentence against Mr Sharmahd could be carried out at any moment.
"His life is in acute danger," Mr Roettgen said.
"The kidnapping and political hostage-taking of Jamshid Sharmahd show the deeply inhumane way this regime behaves."
Dozens of dual and foreign citizens are being held in Iran, some of whom have been detained for more than a year with no formal charges pressed.
Relatives and rights groups have accused Tehran of using people as "bargaining chips" against western powers.
Mr Sharmahd's arrest was announced in 2020 by the Ministry of Intelligence, which accused him of leading a "terror ring" planning attacks on Iran from the US.
The family of Mr Sharmahd, who holds US residency, have told The National US President Joe Biden is "failing" them by distancing himself from the case.
Mr Sharmahd's daughter says he has shown signs of torture, including missing teeth, facial bruising and difficulty walking.
He was charged with "corruption on earth", a broad accusation that has been used against minority activists and protesters.
The sentence led to tit-for-tat expulsions of diplomats from Berlin and Tehran.
Germany has also condemned Iran for its treatment of protesters during unrest that broke out last autumn.
Berlin's Foreign Ministry said on Tuesday it was "maintaining pressure on Iran" by supporting new EU sanctions on the regime.
Targets of the latest EU sanctions include mobile network provider Ariantel, which Germany accused of carrying out surveillance against anti-regime voices.
Also on Wednesday, Belgium refuted claims from Tehran that a prisoner swap deal had been reached to free jailed aid worker Olivier Vandecasteele.
A representative for Belgian Justice Minister Vincent van Quickenborne denied the claims from Mr Setayeshi and lambasted a "false message from a rogue state that specialises in making false statements".
"They do this to manipulate and confuse an innocent compatriot and his family," he added.
Last week, Brussels requested a transfer for Mr Vandecasteele, who was sentenced to more than 12 years in jail for alleged spying, money laundering and smuggling currency.
Belgium's High Court upheld a prisoner exchange treaty with Tehran last month amid hopes of bringing the former aid worker home from Iran, where he has been held in solitary confinement since his arrest last year.
His health has deteriorated since his detention and friends say he has had regular infections and dental problems.
Roger Federer's 2018 record
Australian Open Champion
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Miami Second round
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Halle Runner-up
Wimbledon Quarter-finals
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US Open Fourth round
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Basel Champion
Paris Masters Semi-finals
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Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
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Australia 580
Pakistan 240 and 335
Result: Australia win by an innings and five runs
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Director: Laxman Utekar
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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
Quick pearls of wisdom
Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”
Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.”
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
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Name: Hassan Mohsen Elhais
Position: legal consultant with Al Rowaad Advocates and Legal Consultants.
Results:
First Test: New Zealand 30 British & Irish Lions 15
Second Test: New Zealand 21 British & Irish Lions 24
Third Test: New Zealand 15 British & Irish Lions 15
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The specs
Engine: Two permanent-magnet synchronous AC motors
Transmission: two-speed
Power: 671hp
Torque: 849Nm
Range: 456km
Price: from Dh437,900
On sale: now
Other acts on the Jazz Garden bill
Sharrie Williams
The American singer is hugely respected in blues circles due to her passionate vocals and songwriting. Born and raised in Michigan, Williams began recording and touring as a teenage gospel singer. Her career took off with the blues band The Wiseguys. Such was the acclaim of their live shows that they toured throughout Europe and in Africa. As a solo artist, Williams has also collaborated with the likes of the late Dizzy Gillespie, Van Morrison and Mavis Staples.
Lin Rountree
An accomplished smooth jazz artist who blends his chilled approach with R‘n’B. Trained at the Duke Ellington School of the Arts in Washington, DC, Rountree formed his own band in 2004. He has also recorded with the likes of Kem, Dwele and Conya Doss. He comes to Dubai on the back of his new single Pass The Groove, from his forthcoming 2018 album Stronger Still, which may follow his five previous solo albums in cracking the top 10 of the US jazz charts.
Anita Williams
Dubai-based singer Anita Williams will open the night with a set of covers and swing, jazz and blues standards that made her an in-demand singer across the emirate. The Irish singer has been performing in Dubai since 2008 at venues such as MusicHall and Voda Bar. Her Jazz Garden appearance is career highlight as she will use the event to perform the original song Big Blue Eyes, the single from her debut solo album, due for release soon.
Tips from the expert
Dobromir Radichkov, chief data officer at dubizzle and Bayut, offers a few tips for UAE residents looking to earn some cash from pre-loved items.
- Sellers should focus on providing high-quality used goods at attractive prices to buyers.
- It’s important to use clear and appealing photos, with catchy titles and detailed descriptions to capture the attention of prospective buyers.
- Try to advertise a realistic price to attract buyers looking for good deals, especially in the current environment where consumers are significantly more price-sensitive.
- Be creative and look around your home for valuable items that you no longer need but might be useful to others.
