Pope Benedict XVI will be given a grand farewell at the Vatican in what is set to be a Papal Mass unlike any other in the 2,000-year history of the Catholic Church.
In 2013, the Pope Emeritus became the first pontiff to resign from office in 600 years. At the time, he said he had made the decision because, as the modern world was changing rapidly, someone of his age and era was “no longer suited” for the job.
As a result, his funeral Mass at the Vatican on Thursday will be unique: For the first time, a sitting pope will preside over a Papal Mass for his predecessor in an occasion that will be live-streamed to viewers around the world.
What is a Papal Mass?
A Papal Mass is a Solemn Pontifical High Mass presided over by the pope. It happens on several occasions throughout the church’s calendar, including at Easter, Christmas and on other major feast days.
It also takes place for a papal coronation, the canonisation of a saint and an ex cathedra pronouncement — in other words, a major church announcement.
Following the conclusion of the Second Vatican Council of the 1960s, several vestments and parts of Papal Masses were discontinued. However, Benedict revived some of these traditions such as the playing of the Papal Anthem on brass instruments from inside St Peter’s Basilica to announce his arrival.
The majority of Papal Masses are said in Latin, the official language of the Catholic Church. While Benedict always said key components of the Mass in Latin, Pope Francis says them in Italian.
Other elements of such Masses have changed through the decades. For example, in former times, only the pope, the deacon and the subdeacon received Holy Communion. In modern Papal Masses, many worshippers can receive the Eucharist, some from the pope himself.
Benedict, known as Cardinal Joseph Ratzinger in his pre-Vatican days, was renowned for his theological knowledge as well as for his eloquent speeches.
Pope Francis will eulogise his predecessor at the funeral, which the Vatican has said will be marked by the simplicity that Benedict requested.
The theologian died last Saturday, four days after the current pontiff had asked congregants at a Mass to pray for his “very sick” predecessor.
Benedict's body is lying in state at St Peter’s Basilica at the Vatican, which thousands of mourners have visited since Monday.
Vatican officials said they expected up to 100,000 people to pass through the basilica to pay their respects.
Many of the world’s 1.3 billion Christians are expected to watch the historic funeral Mass on TV on Thursday at 9.30am Vatican time (8.30am UK time).
After the Mass, the German-born former pope will be buried in the crypt under St Peter’s Basilica.
Who will be in attendance?
Since Benedict was no longer head of the Vatican City State, his funeral Mass will carry different protocol compared to funerals of reigning popes.
Only two countries — Italy and his native Germany — will send official delegations, according to the Vatican.
Instead, politicians and members of royal families around the world, especially of predominantly Catholic countries, will attend in a private manner.
The process also differs greatly to that seen in recent times, as there is no need to elect a new pontiff, and visiting cardinals will not have to remain in Rome for any election process.
Pope Francis has largely conducted business as usual since his predecessor died.
On Tuesday, he met the cardinal who heads the Italian bishops’ conference and bid farewell to South Korea’s ambassador to the Holy See in a courtesy visit.
The pontiff also greeted a delegation of an organisation promoting brotherhood and appointed new papal envoys to Uruguay and the UAE.
Pope Benedict XVI — in pictures
FIGHT INFO
Men’s 60kg Round 1:
Ahmad Shuja Jamal (AFG) beat Krisada Takhiankliang (THA) - points
Hyan Aljmyah (SYR) beat Akram Alyminee (YEM) - retired Round 1
Ibrahim Bilal (UAE) beat Bhanu Pratap Pandit (IND) - TKO Round 1
Men’s 71kg Round 1:
Seyed Kaveh Soleyman (IRI) beat Abedel Rahman (JOR) - RSC round 3.
Amine Al Moatassime (UAE) walk over Ritiz Puri (NEP)
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10pm: Handicap (TB) ) | $135,000 ) | (T) 2,000m
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If you go
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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.
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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.
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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.
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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.
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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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Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
The Sand Castle
Director: Matty Brown
Stars: Nadine Labaki, Ziad Bakri, Zain Al Rafeea, Riman Al Rafeea
Rating: 2.5/5
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