Jamshid Sharmahd attends the first hearing of his trial in Tehran in February. Mizan via AFP
Jamshid Sharmahd attends the first hearing of his trial in Tehran in February. Mizan via AFP
Jamshid Sharmahd attends the first hearing of his trial in Tehran in February. Mizan via AFP
Jamshid Sharmahd attends the first hearing of his trial in Tehran in February. Mizan via AFP

Iran upholds death sentence for German dual citizen


Tim Stickings
  • English
  • Arabic

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."

Jamshid Sharmahd with his daughter Gazelle Sharmahd. Photo: Gazelle Sharmahd
Jamshid Sharmahd with his daughter Gazelle Sharmahd. Photo: Gazelle Sharmahd

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.

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

How much do leading UAE’s UK curriculum schools charge for Year 6?
  1. Nord Anglia International School (Dubai) – Dh85,032
  2. Kings School Al Barsha (Dubai) – Dh71,905
  3. Brighton College Abu Dhabi - Dh68,560
  4. Jumeirah English Speaking School (Dubai) – Dh59,728
  5. Gems Wellington International School – Dubai Branch – Dh58,488
  6. The British School Al Khubairat (Abu Dhabi) - Dh54,170
  7. Dubai English Speaking School – Dh51,269

*Annual tuition fees covering the 2024/2025 academic year

If you go:
The flights: Etihad, Emirates, British Airways and Virgin all fly from the UAE to London from Dh2,700 return, including taxes
The tours: The Tour for Muggles usually runs several times a day, lasts about two-and-a-half hours and costs £14 (Dh67)
Harry Potter and the Cursed Child is on now at the Palace Theatre. Tickets need booking significantly in advance
Entrance to the Harry Potter exhibition at the House of MinaLima is free
The hotel: The grand, 1909-built Strand Palace Hotel is in a handy location near the Theatre District and several of the key Harry Potter filming and inspiration sites. The family rooms are spacious, with sofa beds that can accommodate children, and wooden shutters that keep out the light at night. Rooms cost from £170 (Dh808).

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COMPANY PROFILE

Company name: Letstango.com

Started: June 2013

Founder: Alex Tchablakian

Based: Dubai

Industry: e-commerce

Initial investment: Dh10 million

Investors: Self-funded

Total customers: 300,000 unique customers every month

If you go...

Etihad Airways flies from Abu Dhabi to Kuala Lumpur, from about Dh3,600. Air Asia currently flies from Kuala Lumpur to Terengganu, with Berjaya Hotels & Resorts planning to launch direct chartered flights to Redang Island in the near future. Rooms at The Taaras Beach and Spa Resort start from 680RM (Dh597).

The lowdown

Badla

Rating: 2.5/5

Produced by: Red Chillies, Azure Entertainment 

Director: Sujoy Ghosh

Cast: Amitabh Bachchan, Taapsee Pannu, Amrita Singh, Tony Luke

Company%20profile
%3Cp%3E%3Cstrong%3ECompany%3A%20%3C%2Fstrong%3EWafeq%3Cbr%3E%3Cstrong%3EStarted%3A%20%3C%2Fstrong%3EJanuary%202019%3Cbr%3E%3Cstrong%3EFounder%3A%20%3C%2Fstrong%3ENadim%20Alameddine%3Cbr%3E%3Cstrong%3EBased%3A%20%3C%2Fstrong%3EDubai%2C%20UAE%3Cstrong%3E%3Cbr%3EIndustry%3A%20%3C%2Fstrong%3Esoftware%20as%20a%20service%3Cbr%3E%3Cstrong%3EFunds%20raised%3A%20%3C%2Fstrong%3E%243%20million%3Cbr%3E%3Cstrong%3EInvestors%3A%20%3C%2Fstrong%3ERaed%20Ventures%20and%20Wamda%2C%20among%20others%3C%2Fp%3E%0A
The specs

Engine: 3.8-litre twin-turbo V8

Power: 611bhp

Torque: 620Nm

Transmission: seven-speed automatic

Price: upon application

On sale: now

The specs: 2019 Infiniti QX50

Price, base: Dh138,000 (estimate)
Engine: 2.0L, turbocharged, in-line four-cylinder
Transmission: Continuously variable transmission
Power: 268hp @ 5,600rpm
Torque: 380Nm @ 4,400rpm
Fuel economy: 6.7L / 100km (estimate)

Skoda Superb Specs

Engine: 2-litre TSI petrol

Power: 190hp

Torque: 320Nm

Price: From Dh147,000

Available: Now

BMW M5 specs

Engine: 4.4-litre twin-turbo V-8 petrol enging with additional electric motor

Power: 727hp

Torque: 1,000Nm

Transmission: 8-speed auto

Fuel consumption: 10.6L/100km

On sale: Now

Price: From Dh650,000

Abu Dhabi GP schedule

Friday: First practice - 1pm; Second practice - 5pm

Saturday: Final practice - 2pm; Qualifying - 5pm

Sunday: Etihad Airways Abu Dhabi Grand Prix (55 laps) - 5.10pm

Updated: April 26, 2023, 2:42 PM