Ayham S was arrested in January in the small town of Arkel four years after he requested asylum in the Netherlands. AFP
Ayham S was arrested in January in the small town of Arkel four years after he requested asylum in the Netherlands. AFP
Ayham S was arrested in January in the small town of Arkel four years after he requested asylum in the Netherlands. AFP
Ayham S was arrested in January in the small town of Arkel four years after he requested asylum in the Netherlands. AFP

Former Syrian ISIS security chief on trial in the Netherlands


Sunniva Rose
  • English
  • Arabic

A Syrian man appeared before a Dutch court on Tuesday in a pretrial hearing after being accused of serving as an ISIS security chief in his home country between 2014 and 2018.

Ayham S, 38, with a black beard, T-shirt and tattoos on his upper arms, did not speak during the two-hour hearing at the Court of Rotterdam, which he attended with the help of an Arabic translator.

Prosecutors believe that he acted as an ISIS “security chief” in the Palestinian camp of Yarmouk near the Syrian capital Damascus.

The camp, which has been ravaged by fighting during the 12-year-long Syrian civil war, was stormed by ISIS in 2015 and retaken by government forces and allies in 2018.

Ayham S was arrested in January in the small town of Arkel, east of Rotterdam, four years after he requested asylum in the Netherlands, where he was living with his wife and children.

Dutch immigration services were criticised by local media after it emerged that Ayham S had been granted residency in 2019.

His trial comes on the heels of several other high-profile ISIS prosecutions in Europe as the civil war in Syria, where there is little hope that perpetrators of human rights abuses will be brought to justice, drags on.

A partial view shows the ravaged Yarmouk camp, south of Syria's capital Damascus in January last year. AFP
A partial view shows the ravaged Yarmouk camp, south of Syria's capital Damascus in January last year. AFP

Ayham S has been charged with membership in ISIS with the aim of committing war crimes.

He has also been charged with membership in former Al Qaeda-affiliated group the Nusra Front with the aim of committing terrorist activities.

In Dutch law, pretrial hearings must take place every three months until a date is set for the trial. Experts and witnesses are questioned privately but may appear in court if requested.

Judges denied a request lodged by Ayham S's lawyers asking that he be freed from pretrial detention.

His legal team argued on Tuesday that evidence put forward by Dutch prosecutors was vague and anecdotal. They claimed that in one case, a witness mistook Ayham S for someone else.

Prosecutors built their case in part on a report submitted in June 2020 by a Paris-based NGO the Syrian Centre for Media and Freedom of Expression (SCM).

Based on 11 testimonies, the SCM’s report claims that before joining ISIS sometime between 2014 and 2015, Ayham S was actively involved with the Nusra Front.

In a statement issued following his arrest earlier this year, the SCM said that he was responsible for a “wide range of grave violations, such as murder, kidnapping and torture, whose victims were activists, civilians and opponents of [ISIS]”.

The SCM said it prepared its report after receiving information from activists in southern Damascus. It has not publicly named the defendant.

Ayham S's lawyers were granted access to the report following Tuesday’s hearing.

Prosecutors also conducted their own investigation which included their own interviews of witnesses.

According to Dutch media, at least 10 Syrians have been sentenced by Dutch courts for war crimes perpetrated during the Syrian civil war.

In a similar case from last May, Dutch police arrested a 34-year-old Syrian accused of being a member of militia Liwaa Al Quds, which is affiliated with the regime in Damascus.

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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 

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Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

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