Amnesty International activists protest against the death sentence of Swedish-Iranian scientist Ahmadreza Djalali. EPA
Amnesty International activists protest against the death sentence of Swedish-Iranian scientist Ahmadreza Djalali. EPA
Amnesty International activists protest against the death sentence of Swedish-Iranian scientist Ahmadreza Djalali. EPA
Amnesty International activists protest against the death sentence of Swedish-Iranian scientist Ahmadreza Djalali. EPA

Execution of Swedish academic Ahmadreza Djalali postponed in Iran


Paul Peachey
  • English
  • Arabic

The execution of an Iranian-Swedish academic in Iran has been postponed for a "few days," rights group Amnesty Sweden said, following an outcry in Europe.

Ahmadreza Djalali, 49, who was sentenced to death three years ago, accused of spying for the Israeli intelligence agency Mossad, remains at "great risk" but will not be executed on Wednesday as had been feared.

His wife had been told he would be moved on Tuesday afternoon to a prison where executions are routinely carried out but the rights group said he was still at Tehran's Evin jail.

"The situation is still acute! There is still a great risk that the execution will be carried out," the group said on Twitter.

His wife, Vida Mehrannia, had called on Europe’s most powerful figures to intervene on his behalf before Iran carried out the sentence.

European officials believe Mr Djalali is a pawn in a broader political game.

The apparent postponement came after the EU’s foreign policy chief Josep Borrell spoken to his Iranian counterpart Javad Zarif.

He made no mention of Mr Djalali’s case in a tweet about the meeting but Mr Borrell last week put his name to a joint letter with rights groups calling for immediate action to stop the execution.

Mr Djalali, 49, formerly based in Sweden, was arrested during a visit to Iran in April 2016 and sentenced to death 18 months later.

He was found guilty of passing on information about two Iranian nuclear scientists to Mossad that had led to their assassinations.

Mr Djalali is an expert in disaster medicine and worked at the Karolinska Institute, a medical university in Stockholm.

He was granted Swedish citizenship in February 2018, while in prison.

Mr Djalali says he is being punished for refusing to spy for Iran while working in Europe.

His case has been linked to the current trial of suspected Iranian spymaster Assadollah Assadi in Belgium, who is accused of plotting to bomb a rally of dissidents in Paris in 2018.

Prosecutors have called for a 20-year sentence for Mr Assadi. He denies the charges and has refused to appear before the court in Antwerp, citing diplomatic immunity.

Fears over Mr Djalali’s plight grew following the killing last week of Iran’s top nuclear scientist Mohsen Fakhrizadeh, in a suspected Mossad assassination operation.

The UN’s special rapporteur on extrajudicial executions, Agnes Callamard, said the impending execution of Mr Djalali was unlawful and unconscionable.

“The ‘judge’ overseeing the arbitrary killing reportedly said the family would be granted a last visit before his execution,” she said on Twitter.

“Unconscionable. And unlawful. Human lives, just pawns in international politics, tit for tat.”

Mr Djalali had been due to be transferred to Rajai Shahr prison in Karaj, 50 kilometres northwest of Tehran, yesterday.

Mahmood Amiry-Moghaddam, director of the Iran Human Rights group, said: “Ahmadreza Djalali is at imminent risk of execution and only a strong and urgent reaction from the international community can save his life.”

Sweden’s foreign minister Anne Linde went public with her concerns last week that the execution was imminent after contacting her Iranian counterpart, Javad Zarif. Tehran responded by sounding a warning against all interference from Sweden.

Iran has been accused by families of detainees of falsely imprisoning foreigners and dual citizens to exert pressure on governments to secure its foreign policy goals.

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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