Hezbollah is using a secret foothold stretched across northern Germany to spread its influence as it provides a European base for fund-raising and acquiring arms equipment, The National can reveal.
The underground chain has infiltrated mosques, youth and scout groups, is aided by a string of propaganda outlets and has more than 1,200 supporters in the country. From the start, it was closely supervised by Hassan Nasrallah, the group's former leader who was assassinated in September.
Based on interviews, unpublished court papers, intelligence documents, official correspondence and online posts, The National has pieced together how it has played a cat-and-mouse game with the German authorities. Our investigation shows how supporters are resisting a months-long intelligence crackdown accelerated by the Gaza war.
Two Fadels
A scrap of paper found in a bathroom bin gave investigators a key breakthrough. It helped agents prove the bathroom's user, named as Hassan M by German prosecutors, but who used the name Sheikh Hassan Murthada, was at the heart of the network. It showed he reported directly to the Iran-backed leadership in Lebanon while travelling around Germany overseeing Lebanese associations and drumming up support for Hezbollah. He was jailed last year.
When police swooped on a suspected Hezbollah operative near Hannover in December, known as Fadel R, his correspondence had already been exposed at Hassan M's trial. In a communication to Mr Nasrallah, who was killed in his bunker weeks earlier, Fadel R had complained about payments related to the renovation of a mosque.
Fadel R has yet to face trial on allegations of belonging to a terrorist group. Prosecutors are to allege that he was a trained Hezbollah operative who arranged for a pipeline of Shiite Muslim clerics to preach in the community's mosque and Islamic centres.
His arrest came months after the detention last July of another suspect, Fadel Z, who allegedly acquired drone parts in Germany for use against Israel. It linked the anti-Hezbollah crackdown directly to the war in the Middle East.
The arrests of the suspects marked a key breakthrough for efforts to crack a group that intelligence reports had tracked but largely failed to contain for years. Politicians who campaigned for the crackdown were delighted. “To be able to ban something, you have to be able to prove everything,” said Sina Imhof, a Hamburg politician who deals directly with the city’s intelligence services. “It’s not as easy as you would imagine, because of course they’re not stupid.”
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution
Things began to change for Hezbollah after war erupted between Israel, Hamas and Hezbollah in 2023. Hourvash Pourkian, an Iranian living in Hamburg, believes events in the Middle East were what pushed authorities into action. “I think it had an effect,” she said. “Because why didn’t they do it before?”
She recalled a breakfast with Hamburg’s interior minister, where she asked him if “1,200 people have to die before [Germany's Interior Minister] will even stage a raid”, referring to the October 7 attack on Israel.
Hassan M had his contacts all over Hezbollah’s north German corridor. Described in court papers as a “travelling sheikh”, he took an “orientation tour” around Germany in 2016 followed by similar tours in 2018 and 2023.
He railed against the incompetence of organisers in Bremen in supporting figures who were linked to Amal, a rival of Hezbollah in Lebanon. He organised “training workshops” when he found that not all was well at an Imam Al Hussein cultural society in Osnabruck. There was a visit to the small town of Bad Oeynhausen, where security services have been watching an Al Mahdi cultural society with suspected links to Hezbollah. Flight data put Hassan M on planes between Beirut and Berlin every year between 2018 and 2022.
Written reports on his trips were found on a laptop. So were two CVs with a Hezbollah logo in the top right-hand corner, in which Hassan M described working for the group and the Imam Al Mahdi Scouts since 1992. Found in his contacts were the numbers of the Hamburg mosque leaders, including Seyed Mousavifar and his former boss Mohammad Hadi Mofatteh, as well as members of Hezbollah’s foreign relations department. The scrap of paper in his bathroom bin placed him at the Hamburg mosque for a conference of religious scholars from Germany and the Netherlands.
Hassan M was jailed for five and a half years. The cache of documents also incriminated a scout leader, Abdul in the city of Bremen who was sentenced to three years in prison. They were the first convictions for Hezbollah activity in Germany.
Scout troop
The youth group in Bremen modelled on Hezbollah’s Imam Al Mahdi Scouts was another vehicle for the Hezbollah presence. Based at Al Mustafa Society, an Islamic centre, the troop is known as Al Mustafa Scouts. The red, green and yellow on their uniforms was the giveaway that a secret allegiance lay behind their parades, Arabic lessons and visits to old people’s homes.
The scouts were even featured in a report on Hezbollah-operated TV station Al Manar. Aly Berro, a reporter with the Lebanese-based outfit, told viewers that Ashura commemorations featuring the Bremen scouts had been prepared for days, so that their religious message “may be passed on to the generations”.
When police raided the secluded two-storey building that had hosted the Shiite devotion, they found material on a laptop from Hezbollah’s own youth group, the Imam Al Mahdi Scouts, in which they wore almost identical uniforms. Activities at Al Mustafa Society also included Friday night readings of the works of Iran's supreme leader Ayatollah Ali Khamenei.
Nonetheless, the city of Bremen admitted in correspondence last year that it doesn’t know whether any children were radicalised at Al Mustafa Society and so have not passed any intelligence to social services. “Assessments in that direction continue,” it said.
Meanwhile, in December 2024, a new edict went out to network providers not to let Al Manar content be shown to German children in either Arabic or English. A commissioner for children and the media, Marc Jan Eumann, said Al Manar’s “propaganda is not permitted in Germany”.
Influence operations
Hassan M had a roving role overseeing Lebanese associations that acted as a network in the absence of any nationwide structure for the estimated 1,250 Hezbollah sympathisers in Germany. His personal paperwork included a nine-page report on his activities in 2016, in which he described talks on concealing funds for the Hannover mosque renovation from the German taxman.
According to Hassan M, a solution was offered by Reza Ramezani, who ran the Islamic Centre of Hamburg (IZH) until he left Germany for Iran in 2018. He proposed a scheme by which the fund-raisers could turn to the Hamburg mosque to operate “beyond the German state”.
“Hezbollah for many years has invested in having support networks around the world,” said Matthew Levitt, a former FBI counter-terrorism analyst and author of a book on Hezbollah’s global footprint. “These networks do a variety of different things, including raising funds, sometimes through charity for the organisation, sometimes through illicit financial conduct. They also recruit people, and there are cases in the past few years of Hezbollah actually recruiting people in Germany.”
Blue Mosque
Hassan M was closely tied to an alleged Iranian outpost in Hamburg called the Blue Mosque that intelligence services had monitored since the 1990s. The ornate mosque is still pointed out by sightseeing buses as they drive along a lakeside road dotted with gated houses. Inside, intelligence officials allege the mosque was used as an outpost of the Iranian regime to spread propaganda and support Hezbollah’s activities.
On what was supposedly an open day for mosques across Hamburg, IZH representatives were less than welcoming, stationing themselves “a couple of hundred metres away handing out biscuits and tea”, recalled Ms Pourkian, who has campaigned for the centre’s closure. “We were right in front of the mosque, and they weren’t.”
At another stage she was told by a Hamburg deputy mayor that the mosque had evaded an order to stop arranging buses to Berlin for Quds Day, an annual pro-Palestine and anti-Israel demonstration backed by Iran. The bus stops were apparently moved “a couple of streets away”.
In 2022, the mosque’s deputy head Seyed Mousavifar was deported to Iran because of alleged links to Hezbollah, which has been fully banned in Germany since 2020. Security services went public with their accusations, tying him to a charity called Humans for Humans that was banned in 2021 for being a Hezbollah front organisation. “It was discovered that many people from Hezbollah were coming in and out [of the mosque] and that the deputy head was supporting them,” Ms Pourkian said.
The mosque did not take the allegations lying down. It sued the Hamburg intelligence chiefs who had described it as an Iranian outpost, forcing investigators to lay their evidence on the table and potentially risk exposing sources. “I think that was also a reason why security services then thought, ‘that’s out there now, let’s wait a bit before we issue a ban and then a court tells us that it's not possible’”, Ms Imhof said. In court the spies failed to back up their claim that 50 Hezbollah supporters frequented Friday prayers in Hamburg. The mosque managed to get several other passages struck out of declassified reports.
The breaking point was reached last July, when the German Interior Minister, Nancy Faeser, banned the Islamic Centre of Hamburg and the Blue Mosque’s gates were closed. Police searched 53 properties around Germany, including in Bremen and Lower Saxony, as they followed the trail to possible affiliates.
The worshippers locked out of the mosque say they are victims of a political stand-off who never saw anything untoward and had sought to address concerns about the Islamic Centre. “We take a clear stand against any form of extremism,” said Christian Muhammad Jawad Sandow, a German convert to Islam and a member of the congregation.
Police who supervise the prayers have moved the faithful away from the mosque’s gates to avoid bothering locals on the wealthy street. Mr Sandow said the worshippers were using their prayers, consisting of a Du'a' Kumayl chant on Thursday evenings, as well as a regular Friday gathering, as a form of peaceful protest.
Propaganda machine
A propaganda website run by Yavuz Ozoguz, a German MP’s brother, has rallied opposition to the crackdown. During the raids connected to the Blue Mosque’s closure, he was one of those who got a knock on the door by masked police. As the operator of the website called Muslim Market that shares pro-Iran and anti-Israel content – and where he described Hezbollah in 2020 as “mainly known for its dedication to social policy” – he has been on the radar of German intelligence services for more than two decades.
Mr Ozoguz also runs a publishing house called Eslamica with his brother, Gurhan, which investigators suspected of working for the Islamic Centre of Hamburg. A video offshoot of his website called Muslim TV shows sermons and events from various mosques in Germany, including by Yavuz Özoguz’s son Huseyin.
Necla Kelek, the founder of a group of secular Muslims in Hamburg, described the website as a “petty arm” of the Iranian regime which provides readers with the “necessary ideological outfit”. She said leadership roles in Hamburg were a “career springboard” for those who came and went from Iran.
The Turkish-born Ozoguz brothers have a sister, Aydan Ozoguz, who sits in Germany’s parliament as deputy speaker and a Social Democratic MP and distances herself from her brothers’ views. Approached by The National on the campaign trail for Germany’s February 23 election, she said she supported the crackdown in Hamburg while sympathising with the displaced faithful.
“The ban on this centre is absolutely understandable. It had been prepared for a long time, and I think the fact that they were directly linked to Iran is perfectly clear,” she said, adding that “in some cases there’s no getting around a ban, as I believe is true in this case”.
“But there is something that nobody wants to think about any more, and it’s something that worries me, which is that it was the only centre for Shiites in Hamburg. And they – normal, upstanding Shiites, they exist too – they are now sort of homeless. There are a couple of things that you do have to consider as part of this.”
She drew a parallel with her own legal loss to far-right politician Alexander Gauland, who had called for Ms Ozoguz to be “disposed of” to Turkey, to highlight the difficulty of winning a legal battle with hardliners. “With a ban in the wrong place you can do a lot wrong, so you have to weigh it up very closely.”
After the Hamburg raids, a less measured Yavuz Ozoguz thundered on his website that it was Germany’s “blackest day since the Second World War” as far as religious freedom was concerned. “On July 24, 2024, Germany banned Shiite Islam”, he wrote. This month he said he would consider voting for the far-right Alternative for Germany (AfD) party to shake things up and promote traditional family values, despite acknowledging it might like to deport him, but ultimately recommended a left-populist party instead.
Doing enough
Although Germany “has really picked up its pace, and has shown a lot less tolerance for Hezbollah militant activity in the country,” it still has to show that suspects are supporting terrorism, Mr Levitt said. “That will limit their ability to shut down some entity, whether it’s a youth organisation or something else, simply because they show some affinity for Hezbollah, if that affinity is for Hezbollah writ large.
"When they get information that people are being radicalised to violence, the German authorities in recent years have shown a predilection to act."
The spy agencies also try to share intelligence on the movements of individuals. “With precisely these networks, they have to make sure, if someone disappears in Hamburg, that they ask if they’ve turned up somewhere else,” Ms Imhof said. “If they haven’t been seen for a few weeks, where are they?”
Yet the network has not disappeared. The Islamic Centre of Hamburg is suing the Interior Ministry in a last-ditch attempt to block the ban. “The whole scene in Hamburg is being monitored. You can’t just stand back now and say it's banned now, they can’t be here any more, so they’ve all gone. That of course is nonsense,” Ms Imhof said.
Its foreign links offers Hezbollah a lifeline at a time when it has suffered a humiliating collapse in Lebanon itself. “There’s been a lot of Hezbollah infrastructure destroyed, a lot of people killed. The dead Hezbollah fighters’ families need to be taken care of, new fighters need to be recruited,” Mr Levitt said. “All that costs money at a time when Hezbollah is on its back foot, Iran is on its back foot, and so while they still get the overwhelming majority of their money from Iran, the expectation is that they will rely even more on their foreign illicit financial networks.”
If Hezbollah could not hide entirely, it has at least made itself hard to pin down. When police entered the Blue Mosque a few weeks after war broke out in the Middle East, the sheer volume of books, flyers, documents, phones and laptops saw the authorities call in the help of Islamic experts who joined in the raids. “We don’t yet know about everything that was found in the raid at the Blue Mosque,” Ms Kelek said.
THE SPECS
Engine: 1.5-litre turbocharged four-cylinder
Transmission: Constant Variable (CVT)
Power: 141bhp
Torque: 250Nm
Price: Dh64,500
On sale: Now
Grand Slam Los Angeles results
Men:
56kg – Jorge Nakamura
62kg – Joao Gabriel de Sousa
69kg – Gianni Grippo
77kg – Caio Soares
85kg – Manuel Ribamar
94kg – Gustavo Batista
110kg – Erberth Santos
Women:
49kg – Mayssa Bastos
55kg – Nathalie Ribeiro
62kg – Gabrielle McComb
70kg – Thamara Silva
90kg – Gabrieli Pessanha
The BIO:
He became the first Emirati to climb Mount Everest in 2011, from the south section in Nepal
He ascended Mount Everest the next year from the more treacherous north Tibetan side
By 2015, he had completed the Explorers Grand Slam
Last year, he conquered K2, the world’s second-highest mountain located on the Pakistan-Chinese border
He carries dried camel meat, dried dates and a wheat mixture for the final summit push
His new goal is to climb 14 peaks that are more than 8,000 metres above sea level
Indoor cricket in a nutshell
Indoor cricket in a nutshell
Indoor Cricket World Cup - Sept 16-20, Insportz, Dubai
16 Indoor cricket matches are 16 overs per side
8 There are eight players per team
9 There have been nine Indoor Cricket World Cups for men. Australia have won every one.
5 Five runs are deducted from the score when a wickets falls
4 Batsmen bat in pairs, facing four overs per partnership
Scoring In indoor cricket, runs are scored by way of both physical and bonus runs. Physical runs are scored by both batsmen completing a run from one crease to the other. Bonus runs are scored when the ball hits a net in different zones, but only when at least one physical run is score.
Zones
A Front net, behind the striker and wicketkeeper: 0 runs
B Side nets, between the striker and halfway down the pitch: 1 run
C Side nets between halfway and the bowlers end: 2 runs
D Back net: 4 runs on the bounce, 6 runs on the full
The specs: 2018 Chevrolet Trailblazer
Price, base / as tested Dh99,000 / Dh132,000
Engine 3.6L V6
Transmission: Six-speed automatic
Power 275hp @ 6,000rpm
Torque 350Nm @ 3,700rpm
Fuel economy combined 12.2L / 100km
Top%2010%20most%20competitive%20economies
%3Cp%3E1.%20Singapore%0D%3Cbr%3E2.%20Switzerland%0D%3Cbr%3E3.%20Denmark%0D%3Cbr%3E4.%20Ireland%0D%3Cbr%3E5.%20Hong%20Kong%0D%3Cbr%3E6.%20Sweden%0D%3Cbr%3E7.%20UAE%0D%3Cbr%3E8.%20Taiwan%0D%3Cbr%3E9.%20Netherlands%0D%3Cbr%3E10.%20Norway%0D%3Cbr%3E%3C%2Fp%3E%0A
The Perfect Couple
Starring: Nicole Kidman, Liev Schreiber, Jack Reynor
Creator: Jenna Lamia
Rating: 3/5
Tightening the screw on rogue recruiters
The UAE overhauled the procedure to recruit housemaids and domestic workers with a law in 2017 to protect low-income labour from being exploited.
Only recruitment companies authorised by the government are permitted as part of Tadbeer, a network of labour ministry-regulated centres.
A contract must be drawn up for domestic workers, the wages and job offer clearly stating the nature of work.
The contract stating the wages, work entailed and accommodation must be sent to the employee in their home country before they depart for the UAE.
The contract will be signed by the employer and employee when the domestic worker arrives in the UAE.
Only recruitment agencies registered with the ministry can undertake recruitment and employment applications for domestic workers.
Penalties for illegal recruitment in the UAE include fines of up to Dh100,000 and imprisonment
But agents not authorised by the government sidestep the law by illegally getting women into the country on visit visas.
NEW%20PRICING%20SCHEME%20FOR%20APPLE%20MUSIC%2C%20TV%2B%20AND%20ONE
%3Cp%3E%3Cstrong%3EApple%20Music%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2410.99%20(from%20%249.99)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2416.99%20(from%20%2414.99)%3Cstrong%3E%3Cbr%3EIndividual%20annual%3A%20%3C%2Fstrong%3E%24109%20(from%20%2499)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20TV%2B%3Cbr%3EMonthly%3A%20%3C%2Fstrong%3E%246.99%20(from%20%244.99)%3Cstrong%3E%3Cbr%3EAnnual%3A%20%3C%2Fstrong%3E%2469%20(from%20%2449.99)%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EApple%20One%3Cbr%3EMonthly%20individual%3A%20%3C%2Fstrong%3E%2416.95%20(from%20%2414.95)%3Cstrong%3E%3Cbr%3EMonthly%20family%3A%20%3C%2Fstrong%3E%2422.95%20(from%20%2419.95)%3Cstrong%3E%3Cbr%3EMonthly%20premier%3A%20%3C%2Fstrong%3E%2432.95%20(from%20%2429.95)%3C%2Fp%3E%0A
GIANT REVIEW
Starring: Amir El-Masry, Pierce Brosnan
Director: Athale
Rating: 4/5
The squad traveling to Brazil:
Faisal Al Ketbi, Ibrahim Al Hosani, Khalfan Humaid Balhol, Khalifa Saeed Al Suwaidi, Mubarak Basharhil, Obaid Salem Al Nuaimi, Saeed Juma Al Mazrouei, Saoud Abdulla Al Hammadi, Taleb Al Kirbi, Yahia Mansour Al Hammadi, Zayed Al Kaabi, Zayed Saif Al Mansoori, Saaid Haj Hamdou, Hamad Saeed Al Nuaimi. Coaches Roberto Lima and Alex Paz.
Brief scores:
Newcastle United 1
Perez 23'
Wolverhampton Rovers 2
Jota 17', Doherty 90' 4
Red cards: Yedlin 57'
Man of the Match: Diogo Jota (Wolves)
The%20specs
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On racial profiling at airports
Key facilities
- Olympic-size swimming pool with a split bulkhead for multi-use configurations, including water polo and 50m/25m training lanes
- Premier League-standard football pitch
- 400m Olympic running track
- NBA-spec basketball court with auditorium
- 600-seat auditorium
- Spaces for historical and cultural exploration
- An elevated football field that doubles as a helipad
- Specialist robotics and science laboratories
- AR and VR-enabled learning centres
- Disruption Lab and Research Centre for developing entrepreneurial skills
The biog
Name: Samar Frost
Born: Abu Dhabi
Hobbies: Singing, music and socialising with friends
Favourite singer: Adele
Avatar: Fire and Ash
Director: James Cameron
Starring: Sam Worthington, Sigourney Weaver, Zoe Saldana
Rating: 4.5/5
UPI facts
More than 2.2 million Indian tourists arrived in UAE in 2023
More than 3.5 million Indians reside in UAE
Indian tourists can make purchases in UAE using rupee accounts in India through QR-code-based UPI real-time payment systems
Indian residents in UAE can use their non-resident NRO and NRE accounts held in Indian banks linked to a UAE mobile number for UPI transactions
LILO & STITCH
Starring: Sydney Elizebeth Agudong, Maia Kealoha, Chris Sanders
Director: Dean Fleischer Camp
Rating: 4.5/5
If you go
The flights
Emirates and Etihad fly direct to Nairobi, with fares starting from Dh1,695. The resort can be reached from Nairobi via a 35-minute flight from Wilson Airport or Jomo Kenyatta International Airport, or by road, which takes at least three hours.
The rooms
Rooms at Fairmont Mount Kenya range from Dh1,870 per night for a deluxe room to Dh11,000 per night for the William Holden Cottage.
US tops drug cost charts
The study of 13 essential drugs showed costs in the United States were about 300 per cent higher than the global average, followed by Germany at 126 per cent and 122 per cent in the UAE.
Thailand, Kenya and Malaysia were rated as nations with the lowest costs, about 90 per cent cheaper.
In the case of insulin, diabetic patients in the US paid five and a half times the global average, while in the UAE the costs are about 50 per cent higher than the median price of branded and generic drugs.
Some of the costliest drugs worldwide include Lipitor for high cholesterol.
The study’s price index placed the US at an exorbitant 2,170 per cent higher for Lipitor than the average global price and the UAE at the eighth spot globally with costs 252 per cent higher.
High blood pressure medication Zestril was also more than 2,680 per cent higher in the US and the UAE price was 187 per cent higher than the global price.
MATCH INFO
Barcelona v Real Madrid, 11pm UAE
Match is on BeIN Sports
SPEC%20SHEET
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Stage 3 results
1 Adam Yates (GBR) Mitchelton-Scott 4:42:33
2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:03
3 Alexey Lutsenko (KAZ) Astana 0:01:30
4 David Gaudu (FRA) Groupama-FDJ
5 Rafal Majka (POL) Bora-Hansgrohe
6 Diego Ulissi (ITA) UAE Team Emirates 0:01:56
General Classification after Stage 3:
1 Adam Yates (GBR) Mitchelton-Scott 12:30:02
2 Tadej Pocagar (SLO) UAE Team Emirates 0:01:07
3 Alexey Lutsenko (KAZ) Astana 0:01:35
4 David Gaudu (FRA) Groupama-FDJ 0:01:40
5 Rafal Majka (POL) Bora-Hansgrohe
6 Wilco Kelderman (NED) Team Sunweb) 0:02:06
ESSENTIALS
The flights
Emirates flies direct from Dubai to Rio de Janeiro from Dh7,000 return including taxes. Avianca fliles from Rio to Cusco via Lima from $399 (Dhxx) return including taxes.
The trip
From US$1,830 per deluxe cabin, twin share, for the one-night Spirit of the Water itinerary and US$4,630 per deluxe cabin for the Peruvian Highlands itinerary, inclusive of meals, and beverages. Surcharges apply for some excursions.
Kill%20
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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
The specs
Price, base / as tested Dh135,000
Engine 1.6L turbo
Gearbox Six speed automatic with manual and sports mode
Power 165hp @ 6,000rpm
Torque 240Nm @ 1,400rpm 0-100kph: 9.2 seconds
Top speed 420 kph (governed)
Fuel economy, combined 35.2L / 100km (est)
Andor
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The biog:
Favourite book: The Leader Who Had No Title by Robin Sharma
Pet Peeve: Racism
Proudest moment: Graduating from Sorbonne
What puts her off: Dishonesty in all its forms
Happiest period in her life: The beginning of her 30s
Favourite movie: "I have two. The Pursuit of Happiness and Homeless to Harvard"
Role model: Everyone. A child can be my role model
Slogan: The queen of peace, love and positive energy
EA Sports FC 26
Publisher: EA Sports
Consoles: PC, PlayStation 4/5, Xbox Series X/S
Rating: 3/5
Our Time Has Come
Alyssa Ayres, Oxford University Press
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More from Rashmee Roshan Lall
German intelligence warnings
- 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
- 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
- 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250
Source: Federal Office for the Protection of the Constitution