Denmark lifts ban on flights from UAE, as Emirates extends South Africa suspension

Denmark will end a ban on inbound flights from the UAE on Sunday.

Services from Dubai to Copenhagen were suspended on January 21.

The UAE Embassy in Denmark reiterated strict rules that passengers must follow.

“All passengers must present a negative Covid-test no older than 24 hours before boarding a flight to Denmark,” it said on Twitter on Saturday.

“Upon arrival they are required to be tested and subsequently isolated for 10 days. The new rules will take effect from February 7 to February 28, 2021.”

The need to produce the results of a negative PCR test taken within 24 hours is among the strictest in place today.

Last month, Denmark’s Transport Minister Benny Engelbrecht said at least one citizen brought the South African variant of the virus back from Dubai, which led to the suspension of flights.

He said the decision was made to allow authorities to “be absolutely sure there are no problems” with the route.

In other developments, Emirates extended a ban on flights to South Africa, where a more virulent strain was found in December.

The suspension was due to end on February 12 but will now remain in effect until February 28.

“Emirates remains committed to serving our customers in South Africa, and we look forward to resuming passenger services when conditions allow,” the airline said on its website.

A study by Chinese researchers last week found the most widely used vaccine in the UAE, by Sinopharm, is less effective against the South African variant than the original strain but does still offer protection.

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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Key 2013/14 UAE Motorsport dates

October 4: Round One of Rotax Max Challenge, Al Ain (karting)

October 1: 1 Round One of the inaugural UAE Desert Championship (rally)

November 1-3: Abu Dhabi Grand Prix (Formula One)

November 28-30: Dubai International Rally

January 9-11: 24Hrs of Dubai (Touring Cars / Endurance)

March 21: Round 11 of Rotax Max Challenge, Muscat, Oman (karting)

April 4-10: Abu Dhabi Desert Challenge (Endurance)

Denmark lifts ban on flights from UAE, as Emirates extends South Africa suspension

Service was halted when passenger found to have South African coronavirus strain

Ten tax points to be aware of in 2026

The specs

Key 2013/14 UAE Motorsport dates