On June 14 next year, at the Allianz Arena in Munich, the hosts of the summer’s major football event will take to the field utterly familiar with their surroundings and with one another.
But they will do so with a profound sense that something is not right. There will be several Bayern Munich men in Germany’s line-up as they open Euro 2024 and an ex-Bayern coach, Julian Nagelsmann, on the touchline. Yet getting them to play like the serial Bundesliga champions seems a very tall order.
Germany’s 2-0 loss in Vienna to Austria on Tuesday night completed a dreadful year. Twelve months ago today they were being ambushed by Japan in their opening game of a World Cup that turned out as deflating as the 2018 tournament, which they went to as holders.
It’s two group stage exits on the trot now for Germany and the backdraft from tumbling out of Qatar 2022 early has been even more damaging than the aftermath of four years earlier. After Russia 2018, Germany stuck with the coach, Jogi Low. Nagelsmann is the third different manager to have taken the helm in the last three months.
To listen to their captain, Ilkay Gundogan, what’s happened over 2023 has taken them to rock bottom. “It couldn’t get worse,” he said of the second loss in three days, following Turkey’s 3-2 win in Berlin. “Maybe that’s the only positive.”
The only way is up, in other words, for a team whose diet of post-World Cup friendlies, having qualified for the Euros automatically as hosts, leaves them with a record that is Germany’s worst return from a calendar year since 1964. Eleven outings designed specifically to gear up the squad for the most important tournament since they hosted the 2006 World Cup have yielded just three victories, the last one after coming from a goal down against the USA.
They have been thrashed by Japan and beaten by Colombia, and more awkwardly, given the calibre of opposition that will confront Germany in the opening phase at a Euros where they will be a top seed, they have lost to Poland, Turkey and Austria and only scraped a draw, thanks to two very late goals, against Ukraine.
Belgium defeated them, too. In the catalogue of poor results, the 2-1 win over France in September looks a freakish anomaly.
If Gundogan, clutching at straws, believes the only way is up, rivals preparing to play Nagelsmann’s fragile Germany will analyse Tuesday night and conclude a reliable way of dismantling the Germans is up and over the top.
Playing direct, long passes on the counter-attack, the Austrians made their neighbours increasingly uncomfortable, the night’s second goal from Christoph Baumgartner a difficult watch for the trailing Mats Hummels, recently recalled to national duty, at 34, to add some nous to the German set-up.
The indignities had piled up by the time Austria doubled their advantage. Marcel Sabitzer, a footballer whom Nagelsmann knows intimately from coinciding with him at RB Leipzig and at Bayern, scored the opener, after teasing his way past Jonathan Tah. Shortly after half-time, Bayern’s Leroy Sane, currently the best German assists provider in the Bundesliga but careless in possession on Tuesday, lost his temper. After squaring up to Austria’s Phillipp Mwene, Sane was sent off.
It spoke to a general frustration. “It’s not that the team don’t know what they need to do or don’t want to,” said Nagelsmann, who was sacked by Bayern last March and brought into the national set-up after his predecessor, Hansi Flick, was removed from the post in September.
“It’s a good group when you look at them, but they are not translating that on to the pitch. They’re not playing with freedom.”
Time is running out. Nagelsmann’s short reign, which began after Rudi Voller took caretaker charge for the surprise triumph against France, runs to four matches and a single victory, and he looks at an ever-growing pile of homework that he must set about without re-engaging on the practice pitch with his players until the next international break in March.
He can only hope the strong club form of the likes of Sane, Borussia Dortmund’s Julian Brandt and Bayer Leverkusen's young star Florian Wirtz continues and persuades them they can be as creative in a Germany jersey.
“We have a lot of hard work ahead of us,” said Nagelsmann. “But we mustn’t become defeatist, or think we can’t get to where we want to be. We have to accept it’s only going to come good with an extremely hard effort.”
Company Profile
Name: Thndr
Started: 2019
Co-founders: Ahmad Hammouda and Seif Amr
Sector: FinTech
Headquarters: Egypt
UAE base: Hub71, Abu Dhabi
Current number of staff: More than 150
Funds raised: $22 million
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
Moral education needed in a 'rapidly changing world'
Moral education lessons for young people is needed in a rapidly changing world, the head of the programme said.
Alanood Al Kaabi, head of programmes at the Education Affairs Office of the Crown Price Court - Abu Dhabi, said: "The Crown Price Court is fully behind this initiative and have already seen the curriculum succeed in empowering young people and providing them with the necessary tools to succeed in building the future of the nation at all levels.
"Moral education touches on every aspect and subject that children engage in.
"It is not just limited to science or maths but it is involved in all subjects and it is helping children to adapt to integral moral practises.
"The moral education programme has been designed to develop children holistically in a world being rapidly transformed by technology and globalisation."
ACL Elite (West) - fixtures
Monday, Sept 30
Al Sadd v Esteghlal (8pm)
Persepolis v Pakhtakor (8pm)
Al Wasl v Al Ahli (8pm)
Al Nassr v Al Rayyan (10pm)
Tuesday, Oct 1
Al Hilal v Al Shorta (10pm)
Al Gharafa v Al Ain (10pm)
COMPANY%20PROFILE
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Springsteen: Deliver Me from Nowhere
Director: Scott Cooper
Starring: Jeremy Allen White, Odessa Young, Jeremy Strong
Rating: 4/5
How to help
Call the hotline on 0502955999 or send "thenational" to the following numbers:
2289 - Dh10
2252 - Dh50
6025 - Dh20
6027 - Dh100
6026 - Dh200
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
Test
Director: S Sashikanth
Cast: Nayanthara, Siddharth, Meera Jasmine, R Madhavan
Star rating: 2/5