• Bayern Munich Manuel Neuer after his team lost their DFB Cup second round match between Holstein Kiel following a penalty shootout. Getty
    Bayern Munich Manuel Neuer after his team lost their DFB Cup second round match between Holstein Kiel following a penalty shootout. Getty
  • Fin Bartels of Holstein Kiel celebrates after winning the shootout at Wunderino Arena. Getty
    Fin Bartels of Holstein Kiel celebrates after winning the shootout at Wunderino Arena. Getty
  • Holstein Kiel's Jannik Dehm celebrates with teammate after their shock DFB Cup win over Bayern. Getty
    Holstein Kiel's Jannik Dehm celebrates with teammate after their shock DFB Cup win over Bayern. Getty
  • Bayern attacker Thomas Muller during their DFB Cup defeat. Getty
    Bayern attacker Thomas Muller during their DFB Cup defeat. Getty
  • Dejected Bayern players after their defeat. EPA
    Dejected Bayern players after their defeat. EPA
  • Bayern's Serge Gnabry sprints away from Fin Bartels of Holstein Kiel. Getty
    Bayern's Serge Gnabry sprints away from Fin Bartels of Holstein Kiel. Getty
  • Bayern Munich's Manuel Neuer after Holstein Kiel's Hauke Wahl scored their second goal. Reuters
    Bayern Munich's Manuel Neuer after Holstein Kiel's Hauke Wahl scored their second goal. Reuters
  • Holstein Kiel celebrate after winning the penalty shootout. Getty
    Holstein Kiel celebrate after winning the penalty shootout. Getty
  • Kiel's players celebrate after beating Bayern Munich. AP
    Kiel's players celebrate after beating Bayern Munich. AP
  • Bayern's Thomas Muller. Getty
    Bayern's Thomas Muller. Getty
  • Bayern Munich manager Hansi Flick. Getty
    Bayern Munich manager Hansi Flick. Getty
  • Bayern Munich's Thomas Mueller and Stefan Thesker of Holstein Kiel challenge for the ball. AFP
    Bayern Munich's Thomas Mueller and Stefan Thesker of Holstein Kiel challenge for the ball. AFP
  • Kiel's Fin Bartels celebrates with Jae-sung Lee after scoring their first goal. AP
    Kiel's Fin Bartels celebrates with Jae-sung Lee after scoring their first goal. AP
  • Lee Jae-Song scores for Holstein Kiel only for the goal to be disallowed. Getty
    Lee Jae-Song scores for Holstein Kiel only for the goal to be disallowed. Getty

No one laughing at Bayern as Hansi Flick's treble winners go from bad to worse


Ian Hawkey
  • English
  • Arabic

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.

_____________________________

Potential David Alaba destinations

  • REAL MADRID: According to reports in the Italian press on Sunday, Alaba’s agent Pini Zahavi – who rejected Bayern’s initial proposal – has offered his client to the Spanish champions. Should Real Madrid be interested, Alaba would provide an upgrade at left-back on Ferland Mendy, with 32-year-old Marcelo likely to make way. He would also offer another option in central defence alongside Rapahel Varane and Sergio Ramos. Getty Images
    REAL MADRID: According to reports in the Italian press on Sunday, Alaba’s agent Pini Zahavi – who rejected Bayern’s initial proposal – has offered his client to the Spanish champions. Should Real Madrid be interested, Alaba would provide an upgrade at left-back on Ferland Mendy, with 32-year-old Marcelo likely to make way. He would also offer another option in central defence alongside Rapahel Varane and Sergio Ramos. Getty Images
  • BARCELONA: Barcelona have made no secret of their financial struggles, so the chance to sign a top-class, experienced defender on a free transfer should see them in the running. Were Alaba to join Barcelona, expect him to be deployed primarily in central defence alongside, or possibly as a replacement for, Gerard Pique. His arrival would undoubtedly spell the end for Samuel Umtiti’s time at Camp Nou. He would also offer another option at left-back, and while he would be an upgrade on both Jordi Alba and the promising Junior Firpo, his services are probably required more in the middle. Getty Images
    BARCELONA: Barcelona have made no secret of their financial struggles, so the chance to sign a top-class, experienced defender on a free transfer should see them in the running. Were Alaba to join Barcelona, expect him to be deployed primarily in central defence alongside, or possibly as a replacement for, Gerard Pique. His arrival would undoubtedly spell the end for Samuel Umtiti’s time at Camp Nou. He would also offer another option at left-back, and while he would be an upgrade on both Jordi Alba and the promising Junior Firpo, his services are probably required more in the middle. Getty Images
  • JUVENTUS: The Italian champions have also been credited with an interest in Alba. A club that possesses a fine record of signing top talent on free transfers, Juventus would be able to freshen up their backline if Alaba joined. The 36-year-old captain Giorgio Chiellini is likely in his final season, while stalwart defensive partner Leonardo Bonucci will be 34 this season. Alaba could also act as a bargain replacement at left-back for Alex Sandro if the perpetually in-demand Brazilian is sold next summer. Reuters
    JUVENTUS: The Italian champions have also been credited with an interest in Alba. A club that possesses a fine record of signing top talent on free transfers, Juventus would be able to freshen up their backline if Alaba joined. The 36-year-old captain Giorgio Chiellini is likely in his final season, while stalwart defensive partner Leonardo Bonucci will be 34 this season. Alaba could also act as a bargain replacement at left-back for Alex Sandro if the perpetually in-demand Brazilian is sold next summer. Reuters
  • INTER MILAN: Last season’s Europa League finalists are reported to be rivalling Real Madrid and Juventus for Alaba. Antonio Conte has been well supported in his efforts to transform Inter Milan back into title contenders but a quick scan through his defensive options immediately reveals how much Alaba would strengthen his ranks. Centre-back or left-back, the Austrian would be a significant upgrade on Inter’s current options. EPA
    INTER MILAN: Last season’s Europa League finalists are reported to be rivalling Real Madrid and Juventus for Alaba. Antonio Conte has been well supported in his efforts to transform Inter Milan back into title contenders but a quick scan through his defensive options immediately reveals how much Alaba would strengthen his ranks. Centre-back or left-back, the Austrian would be a significant upgrade on Inter’s current options. EPA
  • MANCHESTER CITY: Pep Guardiola has spent a fortune on defenders during his time at the Etihad, yet few would be surprised if he urged City to get involved in the bidding for Alaba. The Austrian was a mainstay under Guardiola during his three years at Bayern and his versatility would fit the City manager’s fluid approach to formations. That said, Alaba would also be an upgrade in the regular left-back position, with Benjamin Mendy struggling to find his best since a succession of injuries and right-back Joao Cancelo deployed out of position. Reuters
    MANCHESTER CITY: Pep Guardiola has spent a fortune on defenders during his time at the Etihad, yet few would be surprised if he urged City to get involved in the bidding for Alaba. The Austrian was a mainstay under Guardiola during his three years at Bayern and his versatility would fit the City manager’s fluid approach to formations. That said, Alaba would also be an upgrade in the regular left-back position, with Benjamin Mendy struggling to find his best since a succession of injuries and right-back Joao Cancelo deployed out of position. Reuters
  • MANCHESTER UNITED: Manchester United’s defensive troubles have been well documented and there would be no question that Alaba would provide an injection of much-needed quality to the Premier League side. Summer signing Alex Telles has been recruited to help solve the left-back problem, so if United were to make an approach for Alaba, it would be likely with the thought of deploying the Austrian in central defence. AP
    MANCHESTER UNITED: Manchester United’s defensive troubles have been well documented and there would be no question that Alaba would provide an injection of much-needed quality to the Premier League side. Summer signing Alex Telles has been recruited to help solve the left-back problem, so if United were to make an approach for Alaba, it would be likely with the thought of deploying the Austrian in central defence. AP

_____________________________

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)

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

Persuasion
%3Cp%3E%3Cstrong%3EDirector%3A%20%3C%2Fstrong%3ECarrie%20Cracknell%C2%A0%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3EStars%3A%20%3C%2Fstrong%3EDakota%20Johnson%2C%20Cosmo%20Jarvis%2C%20Richard%20E%20Grant%2C%20Henry%20Golding%20and%20Nikki%20Amuka-Bird%3C%2Fp%3E%0A%3Cp%3E%3Cstrong%3ERating%3A%3C%2Fstrong%3E%201.5%2F5%3C%2Fp%3E%0A
ABU DHABI TRIATHLON

For more information, and to enter the race, please visit www.abudhabi.triathlon.org.

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
%3Cp%3E%3Cstrong%3EEngine%3A%20%3C%2Fstrong%3E2-litre%204-cylinder%20petrol%20(V%20Class)%3B%20electric%20motor%20with%2060kW%20or%2090kW%20powerpack%20(EQV)%0D%3Cbr%3E%3Cstrong%3EPower%3A%3C%2Fstrong%3E%20233hp%20(V%20Class%2C%20best%20option)%3B%20204hp%20(EQV%2C%20best%20option)%0D%3Cbr%3E%3Cstrong%3ETorque%3A%3C%2Fstrong%3E%20350Nm%20(V%20Class%2C%20best%20option)%3B%20TBA%20(EQV)%0D%3Cbr%3E%3Cstrong%3EOn%20sale%3A%20%3C%2Fstrong%3EMid-2024%0D%3Cbr%3E%3Cstrong%3EPrice%3A%20%3C%2Fstrong%3ETBA%0D%3C%2Fp%3E%0A
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