Thomas Muller is rarely short of words. That makes Bayern Munich’s dressing-room chatterbox a useful asset when there are awkward media duties to negotiate. Jobs like explaining his club’s worst Pokal Cup exit in 20 years.
Bayern had just lost on penalties at second-division Holstein Kiel. Snow was blowing across the pitch, the head coach was gloomily contemplating the broken dream of repeating last season’s historic treble, and, shivering against the cold, Muller was filling air-time for the broadcaster ARD. He described a “ping-pong” match, in which Bayern had twice thrown away a lead in the 90 minutes. He highlighted “bad luck”.
And then he paused, fixing his interviewer, Valeska Homburg, with a steely gaze, and said: “You’re laughing now.”
Homburg started to explain she was not smirking at the misfortune of Bayern, the reigning European champions. “Of course you’re laughing,” insisted Muller. He has been around long enough to know that even if Homburg was not amused, many viewers would be at an underdog shock that had floored the all-conquering, swaggering super-heavyweights of German club football.
The suspense, the possibility of an unlikely giant-killing, had been building through a riveting two-and-a-half hours. Kiel had twice equalised in normal time, and scored their second goal in the 95th minute. They held out at 2-2 through extra-time. The penalty roulette then went into sudden death until Bayern substitute Marc Roca, taking the 12th spot-kick of the shoot-out, saw his effort saved. Kiel’s Fin Bartels, scorer of the first equaliser during normal time, converted his penalty to complete the upstart club’s perfect record in the shoot-out, six out of six, against Manuel Neuer.
Neuer was one of five World Cup winners on show for Bayern through the evening. Head coach Hansi Flick had chosen to rest only a few of his strongest XI and, although Robert Lewandowski started on the bench, Bayern’s leading scorer was called into action for extra-time, a frustrating, goalless half-hour for the serial Bundesliga champions.
It has been a frustrating week. Last Friday, Bayern conceded another lead, from 2-0 up at Borussia Monchengladbach, and it cost them three points, Monchengladbach responding with the 22nd, 23rd and 24th goals Neuer has conceded so far in the Bundesliga this season.
That’s in 15 matches. The champions are currently owners of the ninth-best defensive record in Germany’s top division.
“There’s a pattern at the moment,” Flick noted. “We are seeing far too many goals scored against us. We have spoken about it a lot. We have to make the centre of the defence and the middle of the pitch more secure.”
In that area, there are distractions, not least the continuing uncertainty of David Alaba's future. The Austrian, whose masterly conversion from left-back to centre-back was key to Bayern's high pressing and slick build-up from the back during last season's march to the treble of Champions League, Bundesliga and Cup, has stalled on a new contract. Alaba's representatives are actively exploring possible moves from the 28-year-old once his current deal expires in June.
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Potential David Alaba destinations
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His form has faltered, but Alaba is not alone for that. The central defensive pairing that Flick watched allowing Bartels to chase a long ball and score Kiel's first equaliser were Niklas Sule, the Germany international, and Lucas Hernandez, the French world champion. The verdict on both from Germany's leading newspaper was brutal. Bild-Zeiting gave Sule a mark of 6. That's on a scale that runs from 1 (outstanding) to 5 (very poor indeed). Hernandez? He escaped with a mark of 5.
No Bayern player will have enjoyed reading Bild, or being a part of history. The last time the club failed to make it to the last 32 of the German Cup was in the 2000/01 season; the last time they were knocked out by lower-division opposition was back in 2004.
“You can imagine what the mood is like,” said Muller, having made his peace with the reporter from ARD, and turning his mind to the Bundesliga confrontation with in-form Freiburg - they have five wins on the trot - on Sunday, by which time RB Leizpig could have leapfrogged Bayern to top place in a division picking up the scent of a genuine title race. Leipzig trail the champions by two points, Bayer Leverkusen by four, and Dortmund, in fourth, are five points shy of Bayern.
Flick finds himself in uncharted territory. He guided Bayern through a run of 32 matches unbeaten in the stunning, treble-winning season of his appointment, and the last time he lost two on the trot was just after he had started. Bayern’s rivals are curious to see how he responds to his worst week yet.
Results
Women finals: 48kg - Urantsetseg Munkhbat (MGL) bt Distria Krasniqi (KOS); 52kg - Odette Guiffrida (ITA) bt Majlinda Kelmendi (KOS); 57kg - Nora Gjakova (KOS) bt Anastasiia Konkina (Rus)
Men’s finals: 60kg - Amiran Papinashvili (GEO) bt Francisco Garrigos (ESP); 66kg - Vazha Margvelashvili (Geo) bt Yerlan Serikzhanov (KAZ)
KILLING OF QASSEM SULEIMANI
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
More coverage from the Future Forum
Persuasion
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8 UAE companies helping families reduce their carbon footprint
Greenheart Organic Farms
This Dubai company was one of the country’s first organic farms, set up in 2012, and it now delivers a wide array of fruits and vegetables grown regionally or in the UAE, as well as other grocery items, to both Dubai and Abu Dhabi doorsteps.
www.greenheartuae.com
Modibodi
Founded in Australia, Modibodi is now in the UAE with waste-free, reusable underwear that eliminates the litter created by a woman’s monthly cycle, which adds up to approximately 136kgs of sanitary waste over a lifetime.
www.modibodi.ae
The Good Karma Co
From brushes made of plant fibres to eco-friendly storage solutions, this company has planet-friendly alternatives to almost everything we need, including tin foil and toothbrushes.
www.instagram.com/thegoodkarmaco
Re:told
One Dubai boutique, Re:told, is taking second-hand garments and selling them on at a fraction of the price, helping to cut back on the hundreds of thousands of tonnes of clothes thrown into landfills each year.
www.shopretold.com
Lush
Lush provides products such as shampoo and conditioner as package-free bars with reusable tins to store.
www.mena.lush.com
Bubble Bro
Offering filtered, still and sparkling water on tap, Bubble Bro is attempting to ensure we don’t produce plastic or glass waste. Founded in 2017 by Adel Abu-Aysha, the company is on track to exceeding its target of saving one million bottles by the end of the year.
www.bubble-bro.com
Coethical
This company offers refillable, eco-friendly home cleaning and hygiene products that are all biodegradable, free of chemicals and certifiably not tested on animals.
www.instagram.com/coethical
Eggs & Soldiers
This bricks-and-mortar shop and e-store, founded by a Dubai mum-of-four, is the place to go for all manner of family products – from reusable cloth diapers to organic skincare and sustainable toys.
www.eggsnsoldiers.com
The specs
Engine: 2-litre 4-cylinder and 3.6-litre 6-cylinder
Power: 220 and 280 horsepower
Torque: 350 and 360Nm
Transmission: eight-speed automatic
Price: from Dh136,521 VAT and Dh166,464 VAT
On sale: now
A Long Way Home by Peter Carey
Faber & Faber
North Pole stats
Distance covered: 160km
Temperature: -40°C
Weight of equipment: 45kg
Altitude (metres above sea level): 0
Terrain: Ice rock
South Pole stats
Distance covered: 130km
Temperature: -50°C
Weight of equipment: 50kg
Altitude (metres above sea level): 3,300
Terrain: Flat ice
Libya's Gold
UN Panel of Experts found regime secretly sold a fifth of the country's gold reserves.
The panel’s 2017 report followed a trail to West Africa where large sums of cash and gold were hidden by Abdullah Al Senussi, Qaddafi’s former intelligence chief, in 2011.
Cases filled with cash that was said to amount to $560m in 100 dollar notes, that was kept by a group of Libyans in Ouagadougou, Burkina Faso.
A second stash was said to have been held in Accra, Ghana, inside boxes at the local offices of an international human rights organisation based in France.
If you go
The flights
There are various ways of getting to the southern Serengeti in Tanzania from the UAE. The exact route and airstrip depends on your overall trip itinerary and which camp you’re staying at.
Flydubai flies direct from Dubai to Kilimanjaro International Airport from Dh1,350 return, including taxes; this can be followed by a short flight from Kilimanjaro to the Serengeti with Coastal Aviation from about US$700 (Dh2,500) return, including taxes. Kenya Airways, Emirates and Etihad offer flights via Nairobi or Dar es Salaam.
BUNDESLIGA FIXTURES
Friday Stuttgart v Cologne (Kick-off 10.30pm UAE)
Saturday RB Leipzig v Hertha Berlin (5.30pm)
Mainz v Borussia Monchengladbach (5.30pm)
Bayern Munich v Eintracht Frankfurt (5.30pm)
Union Berlin v SC Freiburg (5.30pm)
Borussia Dortmund v Schalke (5.30pm)
Sunday Wolfsburg v Arminia (6.30pm)
Werder Bremen v Hoffenheim (9pm)
Bayer Leverkusen v Augsburg (11.30pm)
SPECS
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THE CLOWN OF GAZA
Director: Abdulrahman Sabbah
Starring: Alaa Meqdad
Rating: 4/5
MEDIEVIL%20(1998)
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New Zealand squad
Tim Southee (capt), Trent Boult (games 4 and 5), Colin de Grandhomme, Lockie Ferguson (games 1-3), Martin Guptill, Scott Kuggeleijn, Daryl Mitchell, Colin Munro, Jimmy Neesham, Mitchell Santner, Tim Seifert, Ish Sodhi, Ross Taylor, Blair Tickner