Omicron live updates: Follow the latest coronavirus news on our blog
Germany began life under tougher coronavirus restrictions on Tuesday with private events limited to 10 people to slow the spread of the Omicron variant.
Indoor and outdoor gatherings are capped under the new rules, while nightclubs are closed, fans are locked out of football grounds and shops are banned from selling traditional New Year fireworks.
The restrictions are tougher still for unvaccinated people, who are limited to meeting two people from another household and effectively banned from venues such as restaurants and theatres.
The rules were agreed last week by Chancellor Olaf Scholz and the leaders of Germany’s 16 states, who are free to go further if they wish.
They took effect on Tuesday despite infection numbers falling from a November peak. Although that wave of Delta infections has subsided, ministers fear the Omicron variant could cause further chaos.
There were 21,080 new cases on Tuesday, slightly down from a week earlier, although public health officials cautioned that the data over the Christmas period might reflect less frequent testing. There were 372 deaths.
Some states have taken the option to set tougher rules, with hard-hit Saxony in eastern Germany ordering a curfew between 10pm and 6am. High-quality, medical-grade masks are required in some areas.
Other restrictions already in force mean people must show proof of vaccination, recovery or a negative test result to travel on long-distance trains.
Gatherings will be banned in some places on New Year’s Eve. Although there is no ban on setting off previously bought fireworks, people are urged to avoid this to prevent busy hospitals from having to treat injured bystanders.
Meanwhile, politicians were ordered by judges on Tuesday to draw up special rules to protect disabled people if medical care has to be rationed because of Covid-19.
MPs have so far “failed to take measures ensuring that no one is at risk of being disadvantaged … if shortages in intensive care resources arise”, said a verdict from the Federal Constitutional Court.
Although Germany has so far avoided hospitals being overloaded to that degree, some patients in heavily affected areas have been transferred to wards in other parts of the country.
Health Minister Karl Lauterbach welcomed the verdict. “People with disabilities need protection by the state more than anyone else,” he said.
Mr Lauterbach celebrated a success this week after Germany hit a target of handing out 30 million extra vaccinations in the last weeks of 2021.
About 71 per cent of Germany’s population is fully vaccinated, with 37 per cent receiving booster shots so far.
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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
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
Read more about the coronavirus
Sheikh Zayed's poem
When it is unveiled at Abu Dhabi Art, the Standing Tall exhibition will appear as an interplay of poetry and art. The 100 scarves are 100 fragments surrounding five, figurative, female sculptures, and both sculptures and scarves are hand-embroidered by a group of refugee women artisans, who used the Palestinian cross-stitch embroidery art of tatreez. Fragments of Sheikh Zayed’s poem Your Love is Ruling My Heart, written in Arabic as a love poem to his nation, are embroidered onto both the sculptures and the scarves. Here is the English translation.
Your love is ruling over my heart
Your love is ruling over my heart, even a mountain can’t bear all of it
Woe for my heart of such a love, if it befell it and made it its home
You came on me like a gleaming sun, you are the cure for my soul of its sickness
Be lenient on me, oh tender one, and have mercy on who because of you is in ruins
You are like the Ajeed Al-reem [leader of the gazelle herd] for my country, the source of all of its knowledge
You waddle even when you stand still, with feet white like the blooming of the dates of the palm
Oh, who wishes to deprive me of sleep, the night has ended and I still have not seen you
You are the cure for my sickness and my support, you dried my throat up let me go and damp it
Help me, oh children of mine, for in his love my life will pass me by.
The biog
Full name: Aisha Abdulqader Saeed
Age: 34
Emirate: Dubai
Favourite quote: "No one has ever become poor by giving"
Director: Laxman Utekar
Cast: Vicky Kaushal, Akshaye Khanna, Diana Penty, Vineet Kumar Singh, Rashmika Mandanna
Rating: 1/5
RESULT
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