• Action during the Bundesliga match between Union Berlin and Hertha Berlin at Stadion An der Alten Foersterei on November 2, 2019. Union won the game 1-0. Getty
    Action during the Bundesliga match between Union Berlin and Hertha Berlin at Stadion An der Alten Foersterei on November 2, 2019. Union won the game 1-0. Getty
  • Hertha Berlin supporters. Getty
    Hertha Berlin supporters. Getty
  • Keven Schlotterbeck of Union Berlin challenged by Hertha's Davie Selke. Getty
    Keven Schlotterbeck of Union Berlin challenged by Hertha's Davie Selke. Getty
  • Fans of Union Berlin with flares during the game. Getty
    Fans of Union Berlin with flares during the game. Getty
  • Sebastian Andersson of Union Berlin wins a header. Getty
    Sebastian Andersson of Union Berlin wins a header. Getty
  • A flare lands on the pitch during the game. Getty
    A flare lands on the pitch during the game. Getty
  • Union goalkeeper Rafal Gikiewic attempts to get supporters off the pitch. Getty
    Union goalkeeper Rafal Gikiewic attempts to get supporters off the pitch. Getty
  • A flare lands in ront of the dugout. Getty
    A flare lands in ront of the dugout. Getty
  • Union goalkeeper Rafa Gikiewic attempts to get supporters off the pitch. Getty
    Union goalkeeper Rafa Gikiewic attempts to get supporters off the pitch. Getty
  • Hertha's Niklas Stark under pressure from Sebastian Andersson of Union. Getty
    Hertha's Niklas Stark under pressure from Sebastian Andersson of Union. Getty
  • Referee Deniz Aytekin looks at VAR during the game. Getty
    Referee Deniz Aytekin looks at VAR during the game. Getty
  • Union's Christian Gentner and Eduard Loewen of Hertha. Getty
    Union's Christian Gentner and Eduard Loewen of Hertha. Getty
  • Fans at the match. Getty
    Fans at the match. Getty
  • Smoke from flares creates a haze over the pitch. Getty
    Smoke from flares creates a haze over the pitch. Getty

Berlin clubs fail to make their presence felt in Bundesliga


Ian Hawkey
  • English
  • Arabic

BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)

Back in November, when the capital of Germany hosted its first ever Union Berlin versus Hertha Berlin derby in the Bundesliga’s top division, the atmosphere overheated.

From the section of Union’s modest stadium reserved for away supporters, flares were propelled towards home fans.

There was also a pitch invasion before full-time, the trespassers thwarted by Rafal Gikiewicz, the Union goalkeeper.

Those incidents led to a discussion about whether the next derby, between clubs with a long tradition of friendship but, more recently, signs of real enmity, might be best played behind-closed-doors.

So it will be on Friday, although for reasons other than the threat of unrest. All football in Germany is being played without supporters in the grounds because of the coronavirus crisis.

Yet somehow his fixture, in the grand, vast Olympiastadion that is Hertha’s unloved, rented home will feel especially eerie.

There are seats for almost 75,000. There is history in every metre of the athletics track around the pitch. This is where Jesse Owens triumphed in the 1936 Olympic Games – and in every blade of grass: the 2006 World Cup final – Italy’s victory, Zinedine Zidane’s red card – was held there.

All of which can seem oppressive to Hertha, who can only plan on three of their fixtures each year filling all those seats – when Bayern Munich or Borussia Dortmund come to the capital – and now that Union’s arrival in the top division means there is a proper local derby on the calendar.

For most other games, the empty places remind Hertha that they are rather lightweight representatives of a major European capital.

Madrid has two superpowers, Real and Atletico strong enough that they have faced each another in two of the last six Champions League finals.

London has five Premier League clubs and three of them took part in the finals of the main Uefa club tournaments last season.

Rome may not have as long a list of scudetti, Serie A titles, as the cities of Milan or Turin, but Lazio and Roma are almost always top-four contenders, their derby as fierce as any.

Lisbon’s two grand stadiums reflect the vast support bases of Benfica and Sporting, and though Paris might feel more a football capital if it had a second club in France’s Ligue 1, Paris Saint-Germain are hardly shy of flexing their muscles on the world stage.

But in the capital of Europe’s biggest economy, the two leading clubs have in the last decade battled out most of their derbies in the second division, from where Hertha were promoted in 2013 and from where Union came up last May.

Ought Berlin to pack more of a punch in Germany’s most popular sport? Certainly.

At Hertha there is now wealth available to stir the sleeping giant. Last June the German entrepreneur Lars Windhorst bought a 37.5 per cent stake in the club for €125 million (Dh504.8m), and five months later increased his shareholding to 49 per cent.

Hertha signalled their elevated ambitions – to be regularly challenging for European Cups within a decade – by hiring Jurgen Klinsmann as their manager in November, though by February he was gone and replaced by Bruno Labbadia.

Klinsmann had overseen some bold recruitment. In the last transfer window, Hertha spent more on new signings than any club in Europe, and in Matheus Cunha, signed from RB Leipzig for €15m, they seem to have captured a jewel.

The Brazilian Cunha, a striker, is 20. His first five games as a Berliner have yielded three goals.

He scored the third in last weekend’s 3-0 win at Hoffenheim, a result that lifted Hertha above Union Berlin in the table, although the gap is small enough for this derby to carry absolute bragging rights. Hertha, 11th, are just one point above Union, 12th.

Geographically, their homes are around 30 kilometres apart. Culturally, they are separated by what used to be a national border.

Until 1990, Union were part of East Germany and their major derby was against Dynamo Berlin, the club most strongly associated with the East German state.

Back in those pre-unification days, Union’s fans would sometimes gesture their affection for Hertha, who were from the other side of the Berlin Wall.

A generation on, those ties have worn away, although both Hertha and Union would still share one belief: That their great city really ought to have a bigger presence in Germany’s top division.

Results

5pm: Warsan Lake – Maiden (PA) Dh80,000 (Turf) 2,200m; Winner: Dhaw Al Reef, Sam Hitchcott (jockey), Abdallah Al Hammadi (trainer) 

5.30pm: Al Quadra Lake – Maiden (PA) Dh80,000 (T) 1,600m; Winner: Mrouwah Al Gharbia, Sando Paiva, Abubakar Daud 

6pm: Hatta Lake – Handicap (PA) Dh80,000 (T) 1,600m; Winner: AF Yatroq, George Buckell, Ernst Oertel 

6.30pm: Wathba Stallions Cup – Handicap (PA) Dh70,000 (T) 1,600m; Winner: Ashton Tourettes, Adries de Vries, Ibrahim Aseel 

7pm: Abu Dhabi Championship – Listed (PA) Dh180,000 (T) 1,600m; Winner: Bahar Muscat, Antonio Fresu, Ibrahim Al Hadhrami 

7.30pm: Zakher Lake – Rated Conditions (TB) Dh80,000 (T) 1,400m; Winner: Alfareeq, Dane O’Neill, Musabah Al Muhairi.  

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

WHEN TO GO:

September to November or March to May; this is when visitors are most likely to see what they’ve come for.

WHERE TO STAY:

Meghauli Serai, A Taj Safari - Chitwan National Park resort (tajhotels.com) is a one-hour drive from Bharatpur Airport with stays costing from Dh1,396 per night, including taxes and breakfast. Return airport transfers cost from Dh661.

HOW TO GET THERE:

Etihad Airways regularly flies from Abu Dhabi to Kathmandu from around Dh1,500 per person return, including taxes. Buddha Air (buddhaair.com) and Yeti Airlines (yetiairlines.com) fly from Kathmandu to Bharatpur several times a day from about Dh660 return and the flight takes just 20 minutes. Driving is possible but the roads are hilly which means it will take you five or six hours to travel 148 kilometres.

ALRAWABI%20SCHOOL%20FOR%20GIRLS
%3Cp%3ECreator%3A%20Tima%20Shomali%3C%2Fp%3E%0A%3Cp%3EStarring%3A%C2%A0Tara%20Abboud%2C%C2%A0Kira%20Yaghnam%2C%20Tara%20Atalla%3C%2Fp%3E%0A%3Cp%3ERating%3A%204%2F5%3C%2Fp%3E%0A
Gully Boy

Director: Zoya Akhtar
Producer: Excel Entertainment & Tiger Baby
Cast: Ranveer Singh, Alia Bhatt, Kalki Koechlin, Siddhant Chaturvedi​​​​​​​
Rating: 4/5 stars

The biog

Name: Abeer Al Bah

Born: 1972

Husband: Emirati lawyer Salem Bin Sahoo, since 1992

Children: Soud, born 1993, lawyer; Obaid, born 1994, deceased; four other boys and one girl, three months old

Education: BA in Elementary Education, worked for five years in a Dubai school

 

How has net migration to UK changed?

The figure was broadly flat immediately before the Covid-19 pandemic, standing at 216,000 in the year to June 2018 and 224,000 in the year to June 2019.

It then dropped to an estimated 111,000 in the year to June 2020 when restrictions introduced during the pandemic limited travel and movement.

The total rose to 254,000 in the year to June 2021, followed by steep jumps to 634,000 in the year to June 2022 and 906,000 in the year to June 2023.

The latest available figure of 728,000 for the 12 months to June 2024 suggests levels are starting to decrease.

Dengue%20fever%20symptoms
%3Cul%3E%0A%3Cli%3EHigh%20fever%3C%2Fli%3E%0A%3Cli%3EIntense%20pain%20behind%20your%20eyes%3C%2Fli%3E%0A%3Cli%3ESevere%20headache%3C%2Fli%3E%0A%3Cli%3EMuscle%20and%20joint%20pains%3C%2Fli%3E%0A%3Cli%3ENausea%3C%2Fli%3E%0A%3Cli%3EVomiting%3C%2Fli%3E%0A%3Cli%3ESwollen%20glands%3C%2Fli%3E%0A%3Cli%3ERash%3C%2Fli%3E%0A%3C%2Ful%3E%0A%3Cp%3EIf%20symptoms%20occur%2C%20they%20usually%20last%20for%20two-seven%20days%3C%2Fp%3E%0A
Museum of the Future in numbers
  •  78 metres is the height of the museum
  •  30,000 square metres is its total area
  •  17,000 square metres is the length of the stainless steel facade
  •  14 kilometres is the length of LED lights used on the facade
  •  1,024 individual pieces make up the exterior 
  •  7 floors in all, with one for administrative offices
  •  2,400 diagonally intersecting steel members frame the torus shape
  •  100 species of trees and plants dot the gardens
  •  Dh145 is the price of a ticket
BUNDESLIGA FIXTURES

Friday (all kick-offs UAE time)

Hertha Berlin v Union Berlin (10.30pm)

Saturday

Freiburg v Werder Bremen (5.30pm)

Paderborn v Hoffenheim (5.30pm)

Wolfsburg v Borussia Dortmund (5.30pm)

Borussia Monchengladbach v Bayer Leverkusen (5.30pm)

Bayern Munich v Eintracht Frankfurt (5.30pm)

Sunday

Schalke v Augsburg (3.30pm)

Mainz v RB Leipzig (5.30pm)

Cologne v Fortuna Dusseldorf (8pm)