Syrian refugee Hussain Besou has been selected to play chess for the German team at the age of 11, becoming the country's youngest-ever national player.
Hussain began learning how to play chess at just four after asking his father to teach him.
He would hover around the board as his father played in the evenings in the Middle East until he said yes, he would teach him.
The youngster quickly surprised everyone with his talent after mastering the basic moves.
"He started correcting us and telling us what we should have done to win," said his father Mustafa, 43.
Now 11, Besou will play for the German national chess team at the Mitropa Cup in Croatia this month.
German national youth trainer Bernd Voelker said Besou is an exceptional player.
"He is very quick to grasp the chess positions," Mr Voelker said. "This really is extraordinary."
When the Besou family settled in the western German town of Lippstadt in 2016 as refugees, the first thing Mustafa did was buy a chess set and find a youth club for Hussain in the small town.
The club trainers soon saw Besou was way ahead of the other children, even though he had not yet learnt enough German to understand the coaching.
They recommended that Hussain, then six, attend a club at state level.
Meet the 11-year-old Syrian refugee who has become Germany's youngest national chess player - video
His chess teacher Andreas Kuehler said Hussain's commitment to the game and desire to win were part of his talent.
He recalled an exercise when players were asked to switch sides in the middle of the game and take over their opponent's strategy.
"Hussain strictly refused to turn around his board and would rather stop playing completely," Kuehler said.
Hussain began signing up for tournaments, winning first place in Germany's Under 10 Competition in 2020 and the third place in the World Under 12 Championship last year.
For him, the game's similarity to maths is what makes it fun.
Today Hussain speaks fluent German, learnt during the many tournaments he has played.
Staying focused through a game that can take several hours is his biggest challenge, he said.
His family have launched a crowdfunding campaign to help fund the cost of travel to tournaments and training, and they hope he will eventually find a sponsor.
"People only see success as if it's magic," Mustafa said. "There is a lot of work and costs behind it."
But he also appreciates the support his son has received in Germany, saying his son's talents would have gone unnoticed if he was in Syria.
"If he was in Syria with this talent, he would have needed someone with authority supporting him in order to excel and even then he could only have reached a certain point," Mustafa said.
Hussain will play with the national team despite not having full German citizenship.
Voelker, who selected him, says he is only expected to gain experience in Croatia, given that he will be playing older opponents.
Hussain acknowledged the challenge of being so young, but sees it as an opportunity to work on his skills.
"If I win, then thank God for that. If I lose, then I will try to win next time," he said.
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Started: 2013
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Sector: e-commerce
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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
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Tips for entertaining with ease
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