In the past two years, Palestinian refugees in Lebanon have been migrating at significantly higher rates in search of better work opportunities and a better standard of living.
Lebanon’s economic situation tightens its grasp on citizens and foreigners alike, said Abdelnaser Elayi, project manager at the inter-ministerial Lebanese-Palestinian Dialogue Committee.
“Before 2020, we would usually see about 6,000 to 8,000 Palestinians leave the country without returning, per year," Mr Elayi told The National
“Now, those figures are closer to 10,000 to 12,000. That is an increase by at least 30 per cent.”
Lebanon has 12 Palestinian refugee camps housing about 207,000 people in all.
There’s no hope for people like us.
Yahia Subaih
While the devastating economic situation is the main driver for this movement, Mr Elayi says, the trend is roughly equal among Lebanese nationals.
A December decision allowing employers to hire Palestinians locally, widening the scope of jobs they could take, had a marginal impact on departures, Mr Elayi said.
“Palestinians are still unable to take on unionised jobs like lawyers or doctors.”
“So those who have the means, education and qualifications to travel abroad for work, have continued to do so with little to no impact on migration rates.”
The Lebanese lira has tumbled since the August 2020 Beirut port blast and coronavirus outbreak, hitting new lows on the parallel market. The country is in the midst of its worst financial crisis in 30 years and UN estimates say eight out of 10 people live in poverty.
‘No hope’
Yahia Subaih, 55, is one of those looking for a way out of Lebanon, but he doubts he can afford it.
He walks for four kilometres from his home in the Burj Barajneh refugee camp to the capital, Beirut, 10 days a month but is still unable to make ends meet.
“Since 2020, the economic situation has gotten much, much, much worse,” he said. His employer reduced Mr Subaih’s work days to save on petrol, he said.
Mr Subaih barely earns $60 a month, nowhere close to the $200 he needs to feed and house his family of three. He says he relies on the generosity of others to get by.
“Most families in Lebanon feel they should have at least one member living abroad, sending them money in US Dollars, in order for them to survive,” Mr Elayi said.
As a result, he says Lebanese and refugees from Syria and Palestine find illegal ways to seek their fortunes elsewhere.
”I heard of people taking illegal routes to go abroad and make a living, but it costs $8,000 per person at least to secure a path,” Mr Subaih said.
He said Germany, Britain, the US, Canada and the Arabian Gulf are the most popular destinations for Palestinian migrants from Lebanon, in that order.
”It’s very difficult to get a visa from an embassy when you don’t have the qualifications necessary,” Mr Subaih said.
Illegal travel has become more prolific since 2020, among people seeking to leave Lebanon, Hoda Samra, a spokeswoman for the UN refugee agency, Unrwa, told The National.
”Those who don’t have finances take the illegal routes, which aren’t even cheap. But it puts them at the risk of exploitation by traffickers,” she said.
More than 1,570 people have taken that route from Lebanon from January to November in 2020, the UN estimates.
One thing remains the same, Mr Elayi says.
“The same feeling of hopelessness and uncertainty of the future, is what has been driving people to migrate from Lebanon before 2020 until today. But now, that feeling is exacerbated.”
For people like Mr Subaih who do not belong to the dwindling middle classes, neither legal or illegal migration is an option.
”I don’t know how we are surviving. There’s no hope for people like us.”
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What are the awards? They honour anyone who has made a contribution to life in Abu Dhabi.
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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
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Name: Dukkantek
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