Rifaat Al Assad, nicknamed the 'Butcher of Hama', returned to Syria in 2021 after 37 years in exile. AP
Rifaat Al Assad, nicknamed the 'Butcher of Hama', returned to Syria in 2021 after 37 years in exile. AP
Rifaat Al Assad, nicknamed the 'Butcher of Hama', returned to Syria in 2021 after 37 years in exile. AP
Rifaat Al Assad, nicknamed the 'Butcher of Hama', returned to Syria in 2021 after 37 years in exile. AP

Switzerland issues arrest warrant for uncle of Syria's Assad


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Switzerland has issued an arrest warrant for the uncle of Syria's President Bashar Al Assad over war crimes allegedly committed in the 1980s.

The warrant was ordered by a Swiss court last year but made public only on Wednesday, according to activists who filed a criminal complaint.

It calls for Rifaat Al Assad to be extradited from Syria, where he returned from exile in 2021 after having assets frozen in France.

The Justice Ministry had initially denied the prosecutors' bid to arrest Mr Al Assad, 85, arguing Switzerland did not have jurisdiction to pursue him.

It was argued he was neither a Swiss citizen, nor residing in the country, and that no Swiss citizens were among the victims of the 1982 massacre in the Syrian city of Hama at the centre of the case.

But the court did not share that interpretation, saying he was staying at a Geneva hotel when Swiss prosecutors first launched their investigation into him in 2013.

That presence was enough, according to the court, to give Switzerland jurisdiction to pursue him over alleged war crimes, including the issuance of an international arrest warrant.

The warrant is meanwhile likely to go unheeded. The younger brother of former Syrian president Hafez Al Assad returned to the country in 2021 after 37 years in exile.

Rifaat Al Assad is accused of complicity in the 1982 massacre in Hama, Syria. Wikimedia Commons
Rifaat Al Assad is accused of complicity in the 1982 massacre in Hama, Syria. Wikimedia Commons

Separately implicated in French and Spanish corruption cases, he was forced into exile in 1984 after a failed attempt to overthrow his brother.

France's highest court last year confirmed a ruling that found him guilty of acquiring millions of euros' worth of property using funds diverted from the Syrian state.

The war crimes complaint was first filed a decade ago by Trial International, a human rights group that works with victims and pushes Switzerland to prosecute.

It said much of the evidence it had compiled against Mr Al Assad relates to his role in suppressing the 1982 Hama rebellion, where thousands of people were estimated to have been killed and two thirds of the city destroyed.

He was at the time in command of the Syrian Defence Forces, which is accused of "executions, enforced disappearances, rape and torture on an unimaginable scale", according to Trial. It cited estimates that as many as 40,000 people were killed across a three-week span.

In a statement, the organisation on Wednesday called on Swiss authorities to "swiftly indict and bring to trial the man nicknamed the 'Butcher of Hama'".

"It is to be welcomed that the prosecuting authorities have finally decided to request Mr Al Assad's extradition, although it is regrettable that we had to wait until his return to Syria before demanding he appear before the Swiss courts," Benoit Meystre, a legal adviser, said in the statement.

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

Our legal consultant

Name: Dr Hassan Mohsen Elhais

Position: legal consultant with Al Rowaad Advocates and Legal Consultants.

Formula Middle East Calendar (Formula Regional and Formula 4)
Round 1: January 17-19, Yas Marina Circuit – Abu Dhabi
 
Round 2: January 22-23, Yas Marina Circuit – Abu Dhabi
 
Round 3: February 7-9, Dubai Autodrome – Dubai
 
Round 4: February 14-16, Yas Marina Circuit – Abu Dhabi
 
Round 5: February 25-27, Jeddah Corniche Circuit – Saudi Arabia
Updated: August 16, 2023, 2:39 PM