Plenty of sunshine, an expansive coastline and open malls – what’s not to love about being in the UAE for Christmas?
For many Christian expatriates, the answer is often the distance between themselves and their relatives.
But for others, the trade-off was worth it as they strolled along the country’s shores, dined at beachfront restaurants or spent the day shopping.
Olga Kuznetsova, from the Ukraine, said the warmer weather attracted her to Dubai for Christmas.
“I wanted a change from having Christmas in the cold so I booked myself a holiday to Dubai,” Ms Kuznetsova said.
“It’s been really nice and I’ve still felt Christmassy, even though I’m away from my family.
“It can get a little depressing in Kiev at this time of year although we do have lots of things going on.
“I haven’t felt like I’m missing out on anything by being here as there are plenty of places that are doing Christmas dinners and I also like the shopping here.”
At Abu Dhabi’s Corniche beach, several expats took advantage of the cool winds and warm sun to sprawl on the beach in relaxation or dip their toes in the cool water.
Croatian Hrvoje Cindric, 35, brought his family to the beach to teach his four-year-old son how to fly the bright kite he received as a gift from Santa Claus.
The afternoon winds were perfect and before long, father and son had their kite swooping high in the air under the late afternoon sun.
“That’s a Christmas present right there,” Mr Cindric said of the chance to spend Christmas in Abu Dhabi.
The family of four has lived in the capital for three years. “We’ve kind of got used to it right now.”
But the expatriate misses the opportunity to wrap up.
“I prefer to be cold at Christmas – I prefer cold with a chance of snow,” Mr Cindric said. “It’s way easier to eat more when you’re cold.”
Ben Williams, from the UK, enjoyed the sunshine at The Walk in Jumeirah Beach Residence with his wife Jessica and son Jack, 2.
The family have lived in Dubai for five years and spent last Christmas in the UK.
“I would much rather be in Dubai over Christmas these days,” Mr Williams said.
“I spoke with my family back in London on Tuesday and they were saying the weather there is pretty bad.
“The weather in the UAE is perfect now and we have gotten so used to sunshine that it was a bit of a shock when we went back last year.
“The UK is pretty gloomy this time of year and we’re trying to get our relatives to spend Christmas with us next year.”
Kelly Harris and her husband James, from New Zealand, decided to spend the afternoon shopping in Mall of the Emirates after having Christmas dinner with friends on The Palm.
“We’re planning to go to New Zealand in the New Year so decided now would be a good time to get some presents for relatives back home,” said Mrs Harris.
“I do miss my parents this time of year and it is a little strange that it’s just another day, whereas back home everything would be closed for the day.
“The good thing is that it stops you getting bored and you can do other things.”
Filipina Sharmane Alteza, 24, was having a tough time adjusting to being away from her family for the first time at Christmas. It was also the first time she had to work on Christmas Day.
“It’s hard to celebrate Christmas here because I’m far from my family,” said Ms Alteza, a saleswoman at the Vince Camuto store at Abu Dhabi’s Marina Mall. “We really can’t feel like it’s Christmas.”
Farha Ballesca, captain waitress at Marina Mall’s Lips the Cafe, said working at least distracted her from feeling homesick while her family celebrated in her native Philippines.
“I don’t want to remember the sadness of being alone,” said Ms Ballesca, 29. “If I’m home alone, I’ll miss them more.
“Despite the fact we’re sad working on this day, it goes to them. I’m working for them.”
rpennington@thenational.ae
nhanif@thenational.ae
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
Banned items
Dubai Police has also issued a list of banned items at the ground on Sunday. These include:
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Political flags or banners
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Bikes, skateboards or scooters
Pros%20and%20cons%20of%20BNPL
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The specs: 2019 Mercedes-Benz C200 Coupe
Price, base: Dh201,153
Engine: 2.0-litre turbocharged four-cylinder
Transmission: Nine-speed automatic
Power: 204hp @ 5,800rpm
Torque: 300Nm @ 1,600rpm
Fuel economy, combined: 6.7L / 100km