Leipzig's Marcel Sabitzer celebrates scoring the late equalising goal against Hoffenheim. Ralph Orlowski / Reuters
Leipzig's Marcel Sabitzer celebrates scoring the late equalising goal against Hoffenheim. Ralph Orlowski / Reuters
Leipzig's Marcel Sabitzer celebrates scoring the late equalising goal against Hoffenheim. Ralph Orlowski / Reuters
Leipzig's Marcel Sabitzer celebrates scoring the late equalising goal against Hoffenheim. Ralph Orlowski / Reuters

Leipzig mark top-flight debut with thrilling draw at Hoffenheim: Bundesliga round-up


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After four promotions in seven seasons, Leipzig made an impressive Bundesliga debut on Sunday, twice coming from behind as Marcel Sabitzer’s equaliser sealed a 2-2 draw at Hoffenheim.

Founded in 2009 by Austrian energy drink firm Red Bull, RasenBallsport Leipzig are widely unpopular among German football fans, due to the commercialism they represent and resentment caused by their sponsor’s deep pockets.

Some fans of Borussia Dortmund, Leipzig’s opponents for their first home league match in a fortnight, plan a boycott.

But under Austrian manager Ralph Hasenhuettl, the talented young Leipzig side, lacking any big-name stars, proved themselves on their debut in Germany’s top flight.

Ian Hawkey on RB Leipzig: RB Leipzig's Bundesliga promotion met with derision, not celebration

They had two clear chances in the first half, but fell behind when Hoffenheim’s Lukas Rupp fired home.

The visitors drew level when Leipzig captain Dominik Kaiser scored against his former club on 58 minutes.

Hoffenheim looked to have won the game when Sebastian Rudy’s breakaway led to Mark Uth re-establishing the hosts’ lead on 83 minutes, until Austrian international Sabitzer equalised in the 90th minute.

Earlier, Julian Schieber’s dramatic injury-time winner sealed Hertha Berlin’s 2-1 victory at home to newly promoted Freiburg to claim his first goal since knee surgery in March 2015.

Hertha were cruising to a 1-0 win at Berlin’s Olympiastadion, thanks to Vladimir Darida’s second-half goal before the game burst into life in the final 10 minutes.

Former Dortmund striker Schieber came off the bench with 85 minutes gone and Freiburg drew level with a stunning header from their captain Nicolas Hofler in the 93rd minute.

But Hertha roared back as Schieber latched onto a blocked shot from Japan winger Genki Haraguchi and his crude shot rolled into the goal in the 95th minute.

“It’s a dream for any footballer to score the winning goal in front of home fans shortly before the end, even if it was a scuffed shot,” Schieber said.

Ivory Coast striker Salomon Kalou, who suffered a double bereavement following the death of his mother and father, was left on Hertha’s bench.

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How to get there

Emirates (www.emirates.com) flies directly to Hanoi, Vietnam, with fares starting from around Dh2,725 return, while Etihad (www.etihad.com) fares cost about Dh2,213 return with a stop. Chuong is 25 kilometres south of Hanoi.
 

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

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Company Fact Box

Company name/date started: Abwaab Technologies / September 2019

Founders: Hamdi Tabbaa, co-founder and CEO. Hussein Alsarabi, co-founder and CTO

Based: Amman, Jordan

Sector: Education Technology

Size (employees/revenue): Total team size: 65. Full-time employees: 25. Revenue undisclosed

Stage: early-stage startup 

Investors: Adam Tech Ventures, Endure Capital, Equitrust, the World Bank-backed Innovative Startups SMEs Fund, a London investment fund, a number of former and current executives from Uber and Netflix, among others.

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