It would be tempting, in the aftermath of Bayern Munich’s chastening 2-1 defeat by third-division Saarbrucken in the German Cup, to wonder how seriously Bayern take what they, perhaps, regard as minor silverware.
Big trophies come regularly to Bavaria – the club are pursuing a 12th league title on the trot – and the pattern since they scooped up six pieces of silverware in a historic 2020 suggests that when it comes to the local knockouts they unconsciously ease off.
Certainly Saarbrucken seemed to have the greater reserves of concentration and purpose at the end of both halves of Wednesday’s shock upset.
Having fallen behind to an early Thomas Muller goal, the underdogs bit back just before the interval. Their goalkeeper Tim Schreiber made outstanding saves.
Saarbrucken’s Marcel Gaus will never forget his night. Twelve months ago, he was an unemployed, 33-year-old journeyman winger. Six minutes into second-half injury time, his firm strike made him the slayer of Germany’s most famous sporting institution.
An “embarrassment” the newspaper Bild-Zeitung called it. Thomas Tuchel, the Bayern manager, had hardly been scornful of the cup in selecting his line-up and is fully aware of Bayern’s poor recent run in the competition.
Second-tier Holstein Kiel dumped them out via penalties in 2020/21; Bayern started as favourites when they were eliminated 5-0 by Borussia Monchengladbach the next season and, in last year’s quarter-final under Tuchel, when Freiburg beat them.
At Saarbrucken, he had Manuel Neuer in goal, Kim Min-jae and, until he pulled up with injury, Matthijs De Ligt at centre-back. Joshua Kimmich anchored midfield, with Muller ahead of him. Alphonso Davies and Leroy Sane gave the starting XI its high-class pace.
Absent entirely, even as Kingsley Coman, Serge Gnabry and Jamal Musiala were introduced to try to win the tie in the second half, was Harry Kane.
Bayern’s leading goalscorer of the campaign, their €100 million summer recruit from Tottenham Hotspur, had been left on the bench, the better to preserve him for Saturday's trip to Borussia Dortmund. Tuchel chose not to use Kane at all at Saarbrucken.
It was a calculated gamble, he admitted afterwards. Tuchel had made four substitutions by the hour mark. Kane was to be his fifth, his anticipated game-changer if the arduous evening spilt into extra-time and provided Tuchel had established that players in more defensive roles were all fit enough to manage another half-hour. “There was one last change possible,” explained the coach, “I wanted to wait.”
The frustration in defeat, one he was helpless to prevent, was felt as keenly by Kane as anybody. If there is any member of Bayern immunised against easing up in the so-called lesser competitions, it is the captain of England. He yearns for a team trophy, however big or small.
Kane, 30, had been with Spurs all his professional life until August, set individual records, been the most popular man at what is arguably the finest club venue in Europe, the new Tottenham Hotspur stadium.
He left all that because the one thing Spurs never quite provided was silverware. His yields from 435 games and 280 goals with the North London club? Three runners-up medals, one in the Premier League, another two in the League Cup.
Yet Kane looks at the English table this morning and sees Spurs top. So much for the side Pep Guardiola, the Manchester City manager, once referred to as ‘The Harry Kane Team’ so defined were Tottenham by the icon and star they supposedly depended on.
Rival coaches in the Bundesliga would be forgiven for dubbing Bayern ‘The Harry Kane Team’. He’s scored 14 goals in 13 appearances. He’s supplied seven direct assists. Without Kane’s contributions Bayern, second in the Bundesliga, might have lost their league contests with leaders Bayer Leverkusen and a competitive RB Leipzig.
Without Kane in the starting XI, Bayern have waved goodbye to two of the trophies he might have started his overdue collection with. He had barely signed his Bayern contract, let alone mastered fresh training drills, when the German Super Cup against Leipzig kicked off at the Allianz Arena. Tuchel brought Kane on for his debut in the 64th minute with Leipzig 2-0 ahead. It was too late to salvage that trophy. It finished 3-0.
Against Saarbrucken Kane had no role at all. So his domestic impact is suddenly focused solely on this season’s Bundesliga. Bayern only won that title on goal difference ahead of Dortmund last May because thier Klassiker rivals failed to win on the last matchday.
Kane is the recruit designed to stretch that narrow gap. But defeat for The Harry Kane Team at the raucous Westfalenstadion would put Dortmund above Bayern. These are early days, but for Bayern’s centre-forward, the stakes look high. Trophies have a nasty habit of slipping away from Kane’s grasp, however brilliantly he fulfils his own tasks.
Game Changer
Director: Shankar
Stars: Ram Charan, Kiara Advani, Anjali, S J Suryah, Jayaram
Rating: 2/5
Profile
Company: Libra Project
Based: Masdar City, ADGM, London and Delaware
Launch year: 2017
Size: A team of 12 with six employed full-time
Sector: Renewable energy
Funding: $500,000 in Series A funding from family and friends in 2018. A Series B round looking to raise $1.5m is now live.
Who's who in Yemen conflict
Houthis: Iran-backed rebels who occupy Sanaa and run unrecognised government
Yemeni government: Exiled government in Aden led by eight-member Presidential Leadership Council
Southern Transitional Council: Faction in Yemeni government that seeks autonomy for the south
Habrish 'rebels': Tribal-backed forces feuding with STC over control of oil in government territory
Keep it fun and engaging
Stuart Ritchie, director of wealth advice at AES International, says children cannot learn something overnight, so it helps to have a fun routine that keeps them engaged and interested.
“I explain to my daughter that the money I draw from an ATM or the money on my bank card doesn’t just magically appear – it’s money I have earned from my job. I show her how this works by giving her little chores around the house so she can earn pocket money,” says Mr Ritchie.
His daughter is allowed to spend half of her pocket money, while the other half goes into a bank account. When this money hits a certain milestone, Mr Ritchie rewards his daughter with a small lump sum.
He also recommends books that teach the importance of money management for children, such as The Squirrel Manifesto by Ric Edelman and Jean Edelman.
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
White hydrogen: Naturally occurring hydrogen
Chromite: Hard, metallic mineral containing iron oxide and chromium oxide
Ultramafic rocks: Dark-coloured rocks rich in magnesium or iron with very low silica content
Ophiolite: A section of the earth’s crust, which is oceanic in nature that has since been uplifted and exposed on land
Olivine: A commonly occurring magnesium iron silicate mineral that derives its name for its olive-green yellow-green colour
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Fight card
1. Bantamweight: Victor Nunes (BRA) v Siyovush Gulmamadov (TJK)
2. Featherweight: Hussein Salim (IRQ) v Shakhriyor Juraev (UZB)
3. Catchweight 80kg: Rashed Dawood (UAE) v Khamza Yamadaev (RUS)
4. Lightweight: Ho Taek-oh (KOR) v Ronald Girones (CUB)
5. Lightweight: Arthur Zaynukov (RUS) v Damien Lapilus (FRA)
6. Bantamweight: Vinicius de Oliveira (BRA) v Furkatbek Yokubov (RUS)
7. Featherweight: Movlid Khaybulaev (RUS) v Zaka Fatullazade (AZE)
8. Flyweight: Shannon Ross (TUR) v Donovon Freelow (USA)
9. Lightweight: Mohammad Yahya (UAE) v Dan Collins (GBR)
10. Catchweight 73kg: Islam Mamedov (RUS) v Martun Mezhulmyan (ARM)
11. Bantamweight World title: Jaures Dea (CAM) v Xavier Alaoui (MAR)
12. Flyweight World title: Manon Fiorot (FRA) v Gabriela Campo (ARG)
COMPANY PROFILE
Name: Akeed
Based: Muscat
Launch year: 2018
Number of employees: 40
Sector: Online food delivery
Funding: Raised $3.2m since inception
Name: Colm McLoughlin
Country: Galway, Ireland
Job: Executive vice chairman and chief executive of Dubai Duty Free
Favourite golf course: Dubai Creek Golf and Yacht Club
Favourite part of Dubai: Palm Jumeirah
Living in...
This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.
Pearls on a Branch: Oral Tales
Najlaa Khoury, Archipelago Books
UAE currency: the story behind the money in your pockets
The burning issue
The internal combustion engine is facing a watershed moment – major manufacturer Volvo is to stop producing petroleum-powered vehicles by 2021 and countries in Europe, including the UK, have vowed to ban their sale before 2040. The National takes a look at the story of one of the most successful technologies of the last 100 years and how it has impacted life in the UAE.
Read part four: an affection for classic cars lives on
Read part three: the age of the electric vehicle begins
Read part one: how cars came to the UAE
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
COMPANY PROFILE
Name: Lamsa
Founder: Badr Ward
Launched: 2014
Employees: 60
Based: Abu Dhabi
Sector: EdTech
Funding to date: $15 million
It Was Just an Accident
Director: Jafar Panahi
Stars: Vahid Mobasseri, Mariam Afshari, Ebrahim Azizi, Hadis Pakbaten, Majid Panahi, Mohamad Ali Elyasmehr
Rating: 4/5
Profile of Bitex UAE
Date of launch: November 2018
Founder: Monark Modi
Based: Business Bay, Dubai
Sector: Financial services
Size: Eight employees
Investors: Self-funded to date with $1m of personal savings
UAE rugby in numbers
5 - Year sponsorship deal between Hesco and Jebel Ali Dragons
700 - Dubai Hurricanes had more than 700 playing members last season between their mini and youth, men's and women's teams
Dh600,000 - Dubai Exiles' budget for pitch and court hire next season, for their rugby, netball and cricket teams
Dh1.8m - Dubai Hurricanes' overall budget for next season
Dh2.8m - Dubai Exiles’ overall budget for next season