Bayern Munich, already crowned Bundesliga champions last week, lifted the league trophy in an empty stadium on Saturday after crushing hosts Wolfsburg 4-0.
The Bavarians, who have matched a club record of 25 matches in all competitions without defeat and are unbeaten in the Bundesliga in 2020, went ahead in the fourth minute with Kingsley Coman netting from Thomas Muller's 21st assist, a league record.
Mickael Cuisance then rifled in from 25 metres for a sensational goal in the 37th and the 20-year-old Frenchman earned a penalty, which resulted in Joshua Guilavogui being sent off with a second booking. Bundesliga top scorer Robert Lewandowski converted it for his 34th goal of the season.
The Polish striker earned his fifth Bundesliga top-scorer award and his third in a row. Mueller then made it 4-0 in the 79th minute as Bayern took their season goal tally to 100, one less than the league record set by them in the 1971-72 season.
Andrej Kramaric became the first Hoffenheim player to score four goals in a Bundesliga game, embarrassing Borussia Dortmund 4-0 away at Signal Iduna Park.
The Croatian striker, his club's top scorer this season, took his campaign tally to 13 as Europa League-bound Hoffenheim moved above Wolfsburg to finish in fifth place on 52 points.
Dortmund were already confirmed as runners-up to Bayern Munich, but after this woeful home defeat will finish 13 points adrift of the champions.
"I dreamt about the possibility of a penalty before the game but, to be honest, my penalty was not all that well taken," Kramaric said. "I had decided before that if I got a penalty it would be a no-look effort and I got a bit lucky.
"It's really amazing stuff and feeling to score four goals in this stadium to win this game and to get direct qualification into the Europa League."
Timo Werner marked his RB Leipzig swansong with two well-taken goals to guide his side to a 2-1 victory at Augsburg.
Borussia Monchengladbach capped a successful season with a spot in next season's Champions League group stage by beating Hertha Berlin 2-1.
Jonas Hofmann tapped in after good work from Breel Embolo as Gladbach controlled the game throughout. By the 65th minute they had 17 shots compared to Hertha's one.
The roles were reversed in the 78th minute, with Embolo scoring at the far post after Hofmann had shaken off two markers to cut back into the box.
Gladbach, who had leapfrogged Bayer Leverkusen into fourth place last week, finished on 65 points, two ahead of Leverkusen.
Werder Bremen extended their 39-year stay in the Bundesliga for at least another 10 days when they thumped Cologne 6-1 to avoid automatic relegation.
The four-times Bundesliga champions climbed out of the drop zone and leapfrogged Fortuna Dusseldorf to finish 16th in the 18-team table.
They now face a play-off against the team that finishes third in the second division. Fortuna lost 3-0 at Union Berlin and were sent down along with the already relegated Paderborn.
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
Traits of Chinese zodiac animals
Tiger:independent, successful, volatile
Rat:witty, creative, charming
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Rabbit:gracious, considerate, sensitive
Dragon:prosperous, brave, rash
Snake:calm, thoughtful, stubborn
Horse:faithful, energetic, carefree
Sheep:easy-going, peacemaker, curious
Monkey:family-orientated, clever, playful
Rooster:honest, confident, pompous
Dog:loyal, kind, perfectionist
Boar:loving, tolerant, indulgent
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