Germany on Tuesday appointed the relatively unknown Boris Pistorius as its new defence minister, as it faces a growing clamour to step up military aid to Ukraine.
Mr Pistorius, the interior minister of the state of Lower Saxony, was the surprise choice to replace Christine Lambrecht after she bowed to heavy criticism and resigned on Monday.
He could meet his new Nato colleagues as soon as Friday at a key defence summit in Germany, where all eyes will be on whether he approves the export of battle tanks to Ukraine.
Another task is to modernise the German military after years of underfunding and equipment problems, with a €100 billion ($108.2bn) fund available for new hardware.
"I want to make the armed forces strong for the period that lies ahead," he said in his first remarks after his appointment.
Admirers of Mr Pistorius, 62, called him a respected operator who knows the uniformed services from his time overseeing policing in Lower Saxony, a state with many military barracks.
“Pistorius is an extremely experienced politician who is tested in government, has dealt with security policy for years and is exactly the right person thanks to his competence, his ability to deliver and his big heart,” said Chancellor Olaf Scholz.
A lawyer by training, Mr Pistorius did a year of military service when it was the norm in West Germany, but has never held office in national politics.
He last year lobbied Ms Lambrecht successfully to have a new territorial reserve stationed in Lower Saxony.
Mr Pistorius is “a political pro” who “tackles crises in an efficient and purposeful way … he is the right person for this challenging job”, said MP Christos Pantazis.
Like the Chancellor, he is a member of the Social Democratic Party (SPD) and was involved in the coalition talks that put Mr Scholz in power in 2021.
He was once the mayor of Osnabrueck, where Mr Scholz was born, but admitted he was surprised to be approached for the defence role.
Some sceptics pointed out that Mr Pistorius called sanctions on Russia into question in 2018.
Mr Scholz’s government has been accused of moving too slowly to equip Ukraine and criticised for holding back the Leopard tanks that Kyiv has long demanded.
Mr Pistorius will oversee the delivery of Marder fighting vehicles while deciding whether to send the Leopards, after Britain confirmed it was offering Challenger battle tanks to Ukraine.
Pundits will also be watching whether Mr Pistorius can avoid the public relations gaffes that helped to bring down Ms Lambrecht, such as a personal New Year’s Eve message that many saw as misjudged.
The defence minister is commander-in-chief of Germany’s armed forces in peacetime.
Allies of Ukraine will meet at the Ramstein US airbase in Germany on Friday to consider their latest support.
Unless a wider reshuffle ensues, the appointment of Mr Pistorius to replace Ms Lambrecht will break a promise by Mr Scholz to run a gender-balanced cabinet.
“It’s a shame that the chancellor and the SPD have given up their self-declared goal of gender parity. There were several well-qualified women in the frame,” said Nyke Slawik, a Green MP.
Ms Lambrecht’s deputy Siemtje Moeller and the German parliament’s armed forces commissioner Eva Hoegl were among the women tipped for the role.
Groom and Two Brides
Director: Elie Semaan
Starring: Abdullah Boushehri, Laila Abdallah, Lulwa Almulla
Rating: 3/5
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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Five expert hiking tips
Always check the weather forecast before setting off
Make sure you have plenty of water
Set off early to avoid sudden weather changes in the afternoon
Wear appropriate clothing and footwear
Take your litter home with you
Sanju
Produced: Vidhu Vinod Chopra, Rajkumar Hirani
Director: Rajkumar Hirani
Cast: Ranbir Kapoor, Vicky Kaushal, Paresh Rawal, Anushka Sharma, Manish’s Koirala, Dia Mirza, Sonam Kapoor, Jim Sarbh, Boman Irani
Rating: 3.5 stars
New process leads to panic among jobseekers
As a UAE-based travel agent who processes tourist visas from the Philippines, Jennifer Pacia Gado is fielding a lot of calls from concerned travellers just now. And they are all asking the same question.
“My clients are mostly Filipinos, and they [all want to know] about good conduct certificates,” says the 34-year-old Filipina, who has lived in the UAE for five years.
Ms Gado contacted the Philippines Embassy to get more information on the certificate so she can share it with her clients. She says many are worried about the process and associated costs – which could be as high as Dh500 to obtain and attest a good conduct certificate from the Philippines for jobseekers already living in the UAE.
“They are worried about this because when they arrive here without the NBI [National Bureau of Investigation] clearance, it is a hassle because it takes time,” she says.
“They need to go first to the embassy to apply for the application of the NBI clearance. After that they have go to the police station [in the UAE] for the fingerprints. And then they will apply for the special power of attorney so that someone can finish the process in the Philippines. So it is a long process and more expensive if you are doing it from here.”
RESULTS
5pm Wathba Stallions Cup Maiden (PA) Dh70,000 (Dirt) 1,400m
Winner Munfared, Fernando Jara (jockey), Ahmed Al Mehairbi (trainer)
5.30pm Handicap (PA) Dh70,000 (D) 1,600m
Winner Sawt Assalam, Szczepan Mazur, Ibrahim Al Hadhrami
6pm Maiden (PA) Dh70,000 (D) 1,800m
Winner Dergham Athbah, Pat Dobbs, Mohamed Daggash
6.30pm Handicap (PA) Dh70,000 (D) 1,800m
Winner Rajee, Fernando Jara, Majed Al Jahouri
7pm Conditions (PA) Dh80,000 (D) 1,800m
Winner Kerless Del Roc, Fernando Jara, Ahmed Al Mehairbi
7.30pm Handicap (TB) Dh70,000 (D) 2,000m
Winner Pharoah King, Pat Dobbs, Doug Watson
8pm Conditions (PA) Dh85,000 (D) 2,000m
Winner Sauternes Al Maury, Dane O’Neill, Doug Watson
HWJN
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The specs
Engine: 5.0-litre supercharged V8
Transmission: Eight-speed auto
Power: 575bhp
Torque: 700Nm
Price: Dh554,000
On sale: now
SQUAD
Ali Khaseif, Fahad Al Dhanhani, Adel Al Hosani, Mohammed Al Shamsi, Bandar Al Ahbabi, Mohammed Barghash, Salem Rashid, Khalifa Al Hammadi, Shaheen Abdulrahman, Hassan Al Mahrami, Walid Abbas, Mahmoud Khamis, Yousef Jaber, Saeed Ahmed, Majed Sorour, Majed Hassan, Ali Salmeen, Abdullah Ramadan, Khalil Al Hammadi, Fabio De Lima, Khalfan Mubarak, Tahnoun Al Zaabi, Ali Saleh, Caio Canedo, Muhammed Jumah, Ali Mabkhout, Sebastian Tagliabue, Zayed Al Ameri
