Frank-Walter Steinmeier was re-elected as president of Germany on Sunday after the four largest parties in parliament united around his candidacy.
Mr Steinmeier, 66, is only the fourth president in post-war Germany to win a second term after he took more than two-thirds of the vote from a special 1,472-member assembly.
The president has mainly ceremonial duties, but is regarded as an important moral voice for the nation, and Mr Steinmeier has won praise from across the political spectrum for promoting unity and democracy at a time of crises and divisions.
“The office of president is above party politics, and I promise I will carry it out that way,” he said as he accepted his election. "I will be non-partisan, but I am not neutral when it comes to democracy."
In recent months Mr Steinmeier has sounded warnings over what he called growing divisions and radicalisation linked to protests against coronavirus restrictions.
“At this time when there’s so much aggression in society, it’s important to send a cross-party signal” by uniting behind Mr Steinmeier, said Armin Laschet, until recently the leader of the conservative opposition in parliament.
That opposition bloc chose not to run a candidate against Mr Steinmeier, virtually guaranteeing his victory after his own Social Democrats and their two coalition partners supported his candidacy.
Chancellor Olaf Scholz, also a Social Democrat, congratulated Mr Steinmeier and said he had "given the people guidance in difficult times".
The smaller far-left Linke party, the far-right Alternative for Germany (AfD) and the minor Free Voters put forward rival candidates in Sunday’s vote by the special Federal Convention.
The assembly consists of the 736 members of the national parliament, including Mr Scholz and other cabinet ministers, plus an equal number of nominees put forward by the 16 states.
These can include celebrities or private citizens, with former chancellor Angela Merkel and Bayern Munich footballer Leon Goretzka among this year’s delegates.
Because of coronavirus, they did not gather in the main parliamentary chamber as usual but were spread across multiple floors of an adjacent building in Berlin. The national anthem was played but not sung for the same reason.
“Our society seems to have lost a lot of what unites it,” said parliament speaker Baerbel Bas in an opening speech to the delegates.
“Let us hold together, look for what unites us – all of us together and the president we are electing today”.
Mr Steinmeier served two separate terms as foreign minister before he was elected president in 2017, succeeding former East German pastor Joachim Gauck.
A messy general election result later that year thrust Mr Steinmeier back into the political fray as he resisted calls to order a second vote and urged bickering parties to agree a coalition deal, which they eventually did.
In his role as a bridge-builder during the pandemic, he recently held a public debate between health experts and vaccine sceptics as MPs considered making immunisations compulsory.
The president has reserve powers to dissolve parliament or block legislation in certain situations, but these are rarely used.
Best Academy: Ajax and Benfica
Best Agent: Jorge Mendes
Best Club : Liverpool
Best Coach: Jurgen Klopp (Liverpool)
Best Goalkeeper: Alisson Becker
Best Men’s Player: Cristiano Ronaldo
Best Partnership of the Year Award by SportBusiness: Manchester City and SAP
Best Referee: Stephanie Frappart
Best Revelation Player: Joao Felix (Atletico Madrid and Portugal)
Best Sporting Director: Andrea Berta (Atletico Madrid)
Best Women's Player: Lucy Bronze
Best Young Arab Player: Achraf Hakimi
Kooora – Best Arab Club: Al Hilal (Saudi Arabia)
Kooora – Best Arab Player: Abderrazak Hamdallah (Al-Nassr FC, Saudi Arabia)
Player Career Award: Miralem Pjanic and Ryan Giggs
FIXTURES
Saturday, November 3
Japan v New Zealand
Wales v Scotland
England v South Africa
Ireland v Italy
Saturday, November 10
Italy v Georgia
Scotland v Fiji
England v New Zealand
Wales v Australia
Ireland v Argentina
France v South Africa
Saturday, November 17
Italy v Australia
Wales v Tonga
England v Japan
Scotland v South Africa
Ireland v New Zealand
Saturday, November 24
|Italy v New Zealand
Scotland v Argentina
England v Australia
Wales v South Africa
Ireland v United States
France v Fiji
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Classification of skills
A worker is categorised as skilled by the MOHRE based on nine levels given in the International Standard Classification of Occupations (ISCO) issued by the International Labour Organisation.
A skilled worker would be someone at a professional level (levels 1 – 5) which includes managers, professionals, technicians and associate professionals, clerical support workers, and service and sales workers.
The worker must also have an attested educational certificate higher than secondary or an equivalent certification, and earn a monthly salary of at least Dh4,000.
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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THE BIO
Ms Al Ameri likes the variety of her job, and the daily environmental challenges she is presented with.
Regular contact with wildlife is the most appealing part of her role at the Environment Agency Abu Dhabi.
She loves to explore new destinations and lives by her motto of being a voice in the world, and not an echo.
She is the youngest of three children, and has a brother and sister.
Her favourite book, Moby Dick by Herman Melville helped inspire her towards a career exploring the natural world.
Company profile
Date started: 2015
Founder: John Tsioris and Ioanna Angelidaki
Based: Dubai
Sector: Online grocery delivery
Staff: 200
Funding: Undisclosed, but investors include the Jabbar Internet Group and Venture Friends
UAE v Ireland
1st ODI, UAE win by 6 wickets
2nd ODI, January 12
3rd ODI, January 14
4th ODI, January 16
Stats at a glance:
Cost: 1.05 billion pounds (Dh 4.8 billion)
Number in service: 6
Complement 191 (space for up to 285)
Top speed: over 32 knots
Range: Over 7,000 nautical miles
Length 152.4 m
Displacement: 8,700 tonnes
Beam: 21.2 m
Draught: 7.4 m
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Mobile phone packages comparison