• Bayern Munich attacker Thomas Muller during training on May 5, 2020. The Bundesliga is set to restart on May 16 after being shutdown due to the coronavirus. AFP
    Bayern Munich attacker Thomas Muller during training on May 5, 2020. The Bundesliga is set to restart on May 16 after being shutdown due to the coronavirus. AFP
  • Bayern Munich players during training. EPA
    Bayern Munich players during training. EPA
  • Bayern Munich manager Hansi Flick. AFP
    Bayern Munich manager Hansi Flick. AFP
  • Bayern Munich's Thomas Muller alongside Leon Goretzka. AFP
    Bayern Munich's Thomas Muller alongside Leon Goretzka. AFP
  • Bayern Munich manager Hansi Flick talks to his players. AFP
    Bayern Munich manager Hansi Flick talks to his players. AFP
  • Bayern Munich players during training. EPA
    Bayern Munich players during training. EPA
  • Left to right: Bayern Munich players Jerome Boateng, David Alaba, and Alphonso Davies. EPA
    Left to right: Bayern Munich players Jerome Boateng, David Alaba, and Alphonso Davies. EPA
  • Bayern Munich manager Hansi Flick, centre, during training. EPA
    Bayern Munich manager Hansi Flick, centre, during training. EPA
  • Bayern Munich goalkeeper Manuel Neuer. EPA
    Bayern Munich goalkeeper Manuel Neuer. EPA
  • Bayern Munich manager Hansi Flick. EPA
    Bayern Munich manager Hansi Flick. EPA
  • Left to right: Bayern Munich manager Hansi Flick, full-back Alvaro Odriozola, and fitness coach Holger Broich. EPA
    Left to right: Bayern Munich manager Hansi Flick, full-back Alvaro Odriozola, and fitness coach Holger Broich. EPA
  • Left to right: David Alaba, Jerome Boateng, Hansi Flick, and Alphonso Davies. EPA
    Left to right: David Alaba, Jerome Boateng, Hansi Flick, and Alphonso Davies. EPA

Bundesliga believes free-to-air TV matches are key for big return to action amid coronavirus pandemic


Ian Hawkey
  • English
  • Arabic

Bundesliga clubs are increasingly optimistic they will resume the 2019-20 season within the next two weeks.

They also believe an unprecedented giveaway of free-to-air broadcasts of matches by subscription TV channels holds the key to what would be football’s most significant return to normality since the coronavirus shutdown.

On Wednesday, the German government will announce several initiatives to ease the country’s emergency restrictions. High on the agenda is the possible restart of professional football.

The German league (DFL), its FA and several regional governments have backed the top two divisions to start playing fixtures again as early as May 15.

They hope to enlist the major broadcast rights-holders, Germany’s Sky and DAZN, in support, with an undertaking to make matches available to all fans, whether or not they subscribe to the pay-channels.

A clear condition of the Bundesliga – as for elite football in most of Europe’s major leagues – returning to action will be that stadiums are empty of fans, in order to prevent possible mass infection and maintain social distancing practices that have helped combat the spread of the virus.

Making matches widely available on television would persuade public health authorities that supporters will not gather in large groups at homes where there is a Sky or DAZN subscriber, in order to watch. Such gatherings would be considered a grave risk to public health.

The influential German fans organisation Unsere Kurve issued a statement on Tuesday “asking TV companies and governing bodies to find compromises to allow free-to-air showing of matches,” to compensate for the ban on stadium access.

The broadcasters are under political pressure, too, because of the concerns that restricted access to coverage of matches could lead to private, crowded showings of games, and because of television’s position as the main economic driver of the sport.

Part of the clubs’ determination to finish the 2019-20 league season, which was suspended in March with 90 matches still to play, is financial.

If the season is not completed, a portion of the income banked from lucrative broadcast-rights deals will have to be refunded, leaving many smaller clubs vulnerable.

The current domestic broadcasting deal, which covers the first and second tier of the Bundesliga, is worth close to €1.2 billion (Dh4.79bn) a year.

The German subscription broadcasters are understood to be willing, in these exceptional circumstances, to make a significant number of matches freely available to non-subscribers.

But they are also wary that so-called ‘Ghost Games’ – matches played without crowds – could become the longer-term reality as spectator sports learn to adapt to a society managing the Covid-19 pandemic.

The 2020-21 season, which most European leagues hope will begin in September, is very likely to start with behind-closed-doors fixtures, if and where it is allowed to start.

Broadcasters who rely on subscriptions are reluctant to commit to any binding principle that no crowds automatically means more free-to-air games.

The advanced plans for a Bundesliga restart, and the role of pay-TV broadcasters in contributing to ‘safe’ matches, are meanwhile being studied closely elsewhere.

Players from Spain’s La Liga clubs will be returning to training this week, subject to strict protocols limiting individual contact, while England’s Premier League clubs are targeting a possible June restart.

Both those leagues will carry out regular testing for the virus, and are encouraged by the German precedent.

The 36 German clubs who make up the top two divisions of the Bundesliga have presented to the government in Berlin the results of the latest round of tests carried out on players and key staff members. Of over 1700 tests, only 10 were positive.

The players or staff members who tested positive – most are reported to be asymptomatic – have been isolated from their colleagues, and clubs who employ them continued to train and prepare for a possible restart rather than go into individual quarantine. The policy has the blessing of Germany’s health authorities.

The clubs and the DFL are also concerned that players set a responsible example, as they lobby for a green light from government to play matches.

The Hertha Berlin forward, the veteran Ivory Coast international Salomon Kalou was widely criticised for having posted a video on Monday in which he flouted physical distancing rules.

Kalou had filmed himself shaking hands with Hertha team-mates. His club suspended him with immediate effect.

“Kalou infringed very clear regulations,” Hertha said in a statement. “His behaviour was unacceptable in the current circumstances and goes against the code of conduct at Hertha.”

Kalou, a former Champions League winner with Chelsea, and a Hertha player since 2014, later apologised.

“If I gave the impression I have not taken coronavirus seriously, I am sorry," he said. "The opposite is true. I wasn’t thinking, and I was so pleased my test had come back negative.”

The DFL responded with a statement insisting the vast majority are respecting the emergency regulations around training grounds.

“There can be no tolerance of this [Kalou’s behaviour] when clubs and players are adhering to guidelines and appreciate the seriousness of the situation,” it said.

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