Bayer Leverkusen are just three points from a first Bundesliga title after a 1-0 win at Union Berlin on Saturday, with Bayern Munich letting a two-goal lead slip in a 3-2 loss at Heidenheim.
Bayern were cruising at half-time thanks to strikes from Harry Kane and Serge Gnabry but conceded three times in the second half, losing their second match in a row.
Florian Wirtz converted a penalty deep into first-half stoppage time as Leverkusen were made to work hard in the German capital against 10-man Union, extending their unbeaten run this season to 41 games.
Xabi Alonso's side need just three points from their remaining six matches to clinch a first league title in the club's history.
Bayern, on a streak of 11 straight Bundesliga titles, could relinquish their crown next week in between the first and second legs of their Champions League quarter-final against Arsenal.
Union did their best to hold on despite Leverkusen's relentless pressure but gave way just before half-time, Germany defender Robin Gosens picking up a second yellow for a desperate tackle on Nathan Tella near the penalty box.
After some chaotic scenes from the ensuing free-kick the ball connected with the arm of Union captain Christopher Trimmel, giving Leverkusen a penalty after a long VAR review.
Wirtz calmly dispatched the penalty, his third goal in his past two games.
Late in the second half word filtered through to the visiting fans that Bayern were trailing at Heidenheim, sending them into raptures.
Bayern looked in fine form early, despite missing several injured first teamers including captain Manuel Neuer, Leroy Sane and Kingsley Coman, with coach Thomas Tuchel taking a cautious approach with Tuesday's Champions League trip to Arsenal in mind.
The ever-reliable Kane, yet to miss a league match this campaign, opened the scoring, tucking away a Gnabry cross after 38 minutes.
Gnabry seemingly had Bayern on track for a simple victory when he scored just before the break, but the hosts turned the match around early in the second half.
Kevin Sessa and Tim Kleindienst both scored inside the space of 90 seconds to level the scores and stun the visitors.
Kleindienst struck again with 11 minutes remaining to snatch victory in their first home match against Bayern, a goal celebrated 460 kilometres away in Leverkusen.
Elsewhere, Belgium forward Lois Openda scored a first-half brace as RB Leipzig won 4-1 at Freiburg, leapfrogging Borussia Dortmund into fourth.
Amadou Haidara opened the scoring just one minute in and Openda added two more before half-time either side of a missed penalty from Freiburg's Lucas Hoeler.
Openda, who arrived from Lens last summer, now has 21 goals for the league campaign.
Dortmund can overtake Leipzig back into fourth, the final guaranteed Champions League spot, by avoiding defeat when they host Stuttgart later on Saturday.
Mainz won 4-0 at home over last-placed Darmstadt to keep their hopes of avoiding relegation alive.
They have lost just one of their past five and sit in the relegation play-off spot, five points from safety.
Cologne also boosted their bid to avoid relegation, scoring twice in added time to win 2-1 at home against Bochum.
Top tips
Create and maintain a strong bond between yourself and your child, through sensitivity, responsiveness, touch, talk and play. “The bond you have with your kids is the blueprint for the relationships they will have later on in life,” says Dr Sarah Rasmi, a psychologist.
Set a good example. Practise what you preach, so if you want to raise kind children, they need to see you being kind and hear you explaining to them what kindness is. So, “narrate your behaviour”.
Praise the positive rather than focusing on the negative. Catch them when they’re being good and acknowledge it.
Show empathy towards your child’s needs as well as your own. Take care of yourself so that you can be calm, loving and respectful, rather than angry and frustrated.
Be open to communication, goal-setting and problem-solving, says Dr Thoraiya Kanafani. “It is important to recognise that there is a fine line between positive parenting and becoming parents who overanalyse their children and provide more emotional context than what is in the child’s emotional development to understand.”
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
