Bundesliga enters new season bereft of Lewandowski and Haaland fire power

Robert Lewandowski wore a wry grin. Whatever he tried, his first goal for Barcelona was stubbornly absent. A shot skimmed over the crossbar. Thumping efforts were kept out by the New York Red Bulls goalkeeper Carlos Coronel. “He’s frustrated,” admitted his head coach, Xavi Hernandez, after Saturday’s friendly, “but the goals will come.”

A few hours earlier, in Leicester, Pep Guardiola was giving Erling Haaland the same reassurance. Haaland had missed a wonderful chance, fluffed a connection with a cross and ended up on the losing side in his competitive debut for Manchester City, the Community Shield against Liverpool.

“Another time, he will put it in the net,” said Guardiola, the City manager, of his club’s new centre-forward. “It’s good for him to see the reality in a new country and a new league.”

In the country and the league Lewandowski and Haaland have just left, you’ll hear few doubts that the ex-Bayern Munich striker, lured to Barcelona, and the former Dortmund prodigy, signed by City, will rack up plenty of goals in the months to come.

In the Bundesliga, which begins its 60th season on Friday, Haaland and Lewandowski were the outstanding global stars who set breathtaking records.

Lewandowski‘s 41 goals in a single league campaign, set in 2020-21, shattered a landmark that had existed for nearly half a century. Haaland struck a hat-trick on his Bundesliga debut, aged 19, having been introduced as a 56th-minute substitute for Dortmund.

Haaland never looked back: his average strike-rate across his two-and-a-half years in Germany’s top division was better than a goal per game. Ditto Lewandowski’s hit-rate in six of the last seven seasons.

To be deprived of both, one in the mature stage of his career - Lewandowski turns 34 this month - and the other, 22-year-old Haaland, with his future prospects towering, deals a double blow to the the Bundesliga’s prestige, a blow worsened for Dortmund, perpetual challengers for the title by the news that Sebastian Haller, the Ivory Coast striker bought from Ajax to replace Haaland, has been diagnosed with testicular cancer. Haller will undergo chemotherapy and is given a strong chance of full recovery but will be out for several months.

More responsibility, then, on the young shoulders of Karim Adeyemi, who has followed a similar path to Haaland’s to Dortmund: a breakthrough at RB Salzburg in Austria; a step up at a young age - the quicksilver Adeyemi, already a full Germany international, is 20 - to a club renowned for accelerating the progress of precocious footballers.

Last week, as Dortmund beat 1860 Munich 3-0 in the German Cup, Adeyemi found himself making his competitive debut for the club as part of a front six that included three teenagers: the impressive Jude Bellingham, a worldy 19, the prodigy Youssoufa Moukoko, 17, and the English winger Jamie Bynoe-Gittens, who turns 18 next week.

All of them, and the Dortmund head coach, Edin Terzic, who has returned to the club after a previous spell as caretaker, look up at Bayern and see that, even post-Lewandowski, the champions of the last 10 year look very much like champions-elect.

Sadio Mane, recruited from Liverpool, has had no adjustment issues, judging by his competitive debut. Mane scored the second goal in a 5-3 victory over RB Leipzig in the German Super Cup at the weekend. “Outstanding,” said head coach Julian Nagelsmann of Mane’s influence. “He’s down-to-earth, hard-working and a leader in the dressing-room.”

Bayern have strengthened in central defence, with the €67 million ($68.6m) signing from Juventus of Matthijs de Ligt, in midfield and at full-back with the captures, from Ajax, of De Ligt’s Dutch compatriot Ryan Gravenberch and Morocco’s Noussair Mazraoui. “We go into the season feeling good,” said Nagelsmann.

Back in the top flight are wounded giants Werder Bremen and Schalke, the latter still Germany’s third-biggest club by support-base and partially recovered from their disastrous relegation of 2021. They, like Hamburg, former European champions now embarking on a fifth successive season marooned in the second division, are a warning that size guarantees little in a league that, beneath Bayern and Dortmund, can be perilously fluid.

Karim Adeyemi has been tasked with replacing Erling Haaland at Borussia Dortmund and forms a young, new-look attack. AFP

Hertha Berlin, the club from the capital with pretensions of grandeur, must be wary of that. They skirted the drop via a successful promotion-relegation play-off against Hamburg in May, and go into Saturday’s derby against upstarts Union Berlin, fifth last term, having already been knocked out of the Cup by lower-league Eintracht Braunschweig.

Dortmund meet Bayer Leverkusen in a meeting of last season’s second and third-placed clubs, while, on Friday, Bayern kick off matchday one at Eintracht Frankfurt, the Europa League holders and, for that success, one of five Bundesliga clubs who will be in the group stage of the Champions League - evidence that while the star strikers may have left Germany, its league has ample strength in depth.

Dr Afridi's warning signs of digital addiction

Spending an excessive amount of time on the phone.

Neglecting personal, social, or academic responsibilities.

Losing interest in other activities or hobbies that were once enjoyed.

Having withdrawal symptoms like feeling anxious, restless, or upset when the technology is not available.

Experiencing sleep disturbances or changes in sleep patterns.

What are the guidelines?

Under 18 months: Avoid screen time altogether, except for video chatting with family.

Aged 18-24 months: If screens are introduced, it should be high-quality content watched with a caregiver to help the child understand what they are seeing.

Aged 2-5 years: Limit to one-hour per day of high-quality programming, with co-viewing whenever possible.

Aged 6-12 years: Set consistent limits on screen time to ensure it does not interfere with sleep, physical activity, or social interactions.

Teenagers: Encourage a balanced approach – screens should not replace sleep, exercise, or face-to-face socialisation.

Source: American Paediatric Association

Groom and Two Brides

Director: Elie Semaan

Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla

Rating: 3/5

How the bonus system works

The two riders are among several riders in the UAE to receive the top payment of £10,000 under the Thank You Fund of £16 million (Dh80m), which was announced in conjunction with Deliveroo's £8 billion (Dh40bn) stock market listing earlier this year.

The £10,000 (Dh50,000) payment is made to those riders who have completed the highest number of orders in each market.

There are also riders who will receive payments of £1,000 (Dh5,000) and £500 (Dh2,500).

All riders who have worked with Deliveroo for at least one year and completed 2,000 orders will receive £200 (Dh1,000), the company said when it announced the scheme.

MATCH INFO

Uefa Champions League semi-final, first leg

Barcelona v Liverpool, Wednesday, 11pm (UAE).

Second leg

Liverpool v Barcelona, Tuesday, May 7, 11pm

Games on BeIN Sports

'Brazen'

Director: Monika Mitchell

Starring: Alyssa Milano, Sam Page, Colleen Wheeler

Rating: 3/5

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THE BIO

Bio Box

Role Model: Sheikh Zayed, God bless his soul

Favorite book: Zayed Biography of the leader

Favorite quote: To be or not to be, that is the question, from William Shakespeare's Hamlet

Favorite food: seafood

Favorite place to travel: Lebanon

Favorite movie: Braveheart

ONCE UPON A TIME IN GAZA

Starring: Nader Abd Alhay, Majd Eid, Ramzi Maqdisi

Directors: Tarzan and Arab Nasser

Rating: 4.5/5

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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