The Muhajireen presidential palace in central Damascus, one of the Syrian capital's most beautiful architectural landmarks, bears few scars from the looting that took place in December 2024 as the end of Bashar Al Assad's regime loomed.
Located in the eponymous neighbourhood, Al Muhajireen is one of five presidential palaces in Damascus and just a short distance from what was Mr Al Assad's personal residence.
The rooms of Al Muhajireen palace are now largely bare, stripped of furnishings and fittings by looters who poured in as Hayat Tahrir Al Sham forces closed in on the capital.
Cracked mirrors and light fittings where chandeliers are missing stand testament to the frenzy, which was recorded in videos shared online as crowds milled around the palace.
While the residence is now off limits to the public, The National was given a guided tour by a special HTS force. Disciplined fighters clad in black serve in a unit created to protect presidential palaces and their contents.
“The people took their palace back. We came later and took charge here,” said Abu Al Mughwar, 24, a fighter from Idlib who accompanied The National around the palace and its gardens.
“We had to mend the electrical system which was stolen. We had to make sure things were running smoothly.
“There was no shortage of former regime people who wanted to come back. We were wary for the first few days that there might be infiltrators.”
During the upheaval, important documents were scattered and taken away, computer hard drives were stolen, he said.
The elite force to guard the presidential palaces was created even before the Assad regime collapsed, according to Abu Al Mughwar.
“Our main job is to enforce security and preserve the institutions, the regime looted and stole and took all of the prosperity from the country, we want to save what’s left and make sure it is all under control.”
People still show up at the palace, wanting to take photos. The guards let them take selfies at the gates to the compound, but tell them they cannot enter unless they are on official business.
Under Mr Al Assad and his late father Hafez, whom he succeeded in 2000, the presidential palaces were completely off limits to Syrian citizens.
While Mr Al Assad lived in a luxury private residence in Al Malki district, a short distance from Al Muhajireen palace, his father preferred the Al Rawda Palace in Abu Rummaneh, also a short distance away.
The enormous People's Palace, now being used by HTS commander Ahmad Al Shara, Syria's de facto leader, as his base of operations, sits on the other side of Mount Qasioun from the Muhajireen palace.
But Al Muhajireen was said to be Mr Al Assad’s favourite and the one he visited daily. Built in 1910 by the Ottoman governor of the Levant Huseyin Nazim Pasha, the palace itself is just one of several buildings on the grounds, including one nearby with a huge gym and a sauna.
The windows are of thick bulletproof glass, and the intricate woodwork inside was done by some of the best craftsmen in Syria.
“Assad lived a life of luxury while people were starving and struggling outside the palace,” Abu Al Mughwar said.
Outside, slogans have been scrawled on the walls. “Abu Samo, Syria is now free”, said one, while another declared “Kafr Nabuda is free” – referring to the site of a fierce battle between HTS and Syrian government forces in 2018.
About 50 metres away is a now abandoned army barracks which used to house 300 soldiers.
A little further distant is the garage, where all that remains are charging stations for electric vehicles. The dozens of rare and high-end vehicles – Ferraris, Lamborghinis – that were seen parked there in videos shot when crowds invaded have all gone.
We walk up to the roof and look out at the remarkable views of Damascus offered by the palace’s location on the slopes of Mount Qasioun.
“Bashar was living in his own world here, he was so far detached that it was impossible he knew what was happening outside these walls,” Abu Al Mughwar said. “They used to say the walls have ears, but not any more.”
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Who was Alfred Nobel?
The Nobel Prize was created by wealthy Swedish chemist and entrepreneur Alfred Nobel.
- In his will he dictated that the bulk of his estate should be used to fund "prizes to those who, during the preceding year, have conferred the greatest benefit to humankind".
- Nobel is best known as the inventor of dynamite, but also wrote poetry and drama and could speak Russian, French, English and German by the age of 17. The five original prize categories reflect the interests closest to his heart.
- Nobel died in 1896 but it took until 1901, following a legal battle over his will, before the first prizes were awarded.
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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
