In this file photo taken on March 07, 2016 then French Economy minister Emmanuel Macron (L) and his then Chief of staff Alexis Kohler attend a meeting with the French prime minister on proposed changes of the labour law at the Hotel Matignon in Paris. Police raided France's economy ministry June 6, 2018 as part of a conflict of interest probe into President Emmanuel Macron's chief of staff Alexis Kohler, a source close to the case said. Jacques Demarthon / AFP
In this file photo taken on March 07, 2016 then French Economy minister Emmanuel Macron (L) and his then Chief of staff Alexis Kohler attend a meeting with the French prime minister on proposed changes of the labour law at the Hotel Matignon in Paris. Police raided France's economy ministry June 6, 2018 as part of a conflict of interest probe into President Emmanuel Macron's chief of staff Alexis Kohler, a source close to the case said. Jacques Demarthon / AFP
In this file photo taken on March 07, 2016 then French Economy minister Emmanuel Macron (L) and his then Chief of staff Alexis Kohler attend a meeting with the French prime minister on proposed changes of the labour law at the Hotel Matignon in Paris. Police raided France's economy ministry June 6, 2018 as part of a conflict of interest probe into President Emmanuel Macron's chief of staff Alexis Kohler, a source close to the case said. Jacques Demarthon / AFP
In this file photo taken on March 07, 2016 then French Economy minister Emmanuel Macron (L) and his then Chief of staff Alexis Kohler attend a meeting with the French prime minister on proposed change

France ministry raided as police probe Macron's chief of staff


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Police raided France's economy ministry Wednesday as part of a conflict of interest probe into President Emmanuel Macron's chief of staff Alexis Kohler, a source close to the case said.

The search operations in several offices were carried out by officers from the BRDE economic crimes unit, the source said.

Mr Kohler previously worked in the ministry as a senior civil servant, including as cabinet director to Macron during his time as economy minister between 2014 and 2016.

Anti-corruption prosecutors on Monday said they had opened an investigation into 45-year-old Mr Kohler over his links to the Swiss-Italian shipping giant MSC.

The probe is focusing on whether Kohler had a conflict of interest during his time at the economy ministry due to his relationship with MSC, the biggest client of major French shipyard STX France.

Mr Kohler worked closely with the company in several senior ministry roles despite his family link to its client MSC, which was founded by billionaire cousins of his mother.

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Mr Kohler left the ministry in 2016 to join MSC as finance director, while continuing to work as an advisor on Macron's presidential campaign in his spare time.

Macron's office has dismissed the allegations of wrongdoing, first revealed by investigative website Mediapart, as "completely unfounded".

The case is an unwelcome development for Macron, who is known to be very close to his chief of staff.

Leftist opponents have accused Macron, a former investment banker, of being too close to company owners, while the allegations against Mr Kohler also add to a list of legal investigations targeting his allies.

Labour Minister Muriel Penicaud, who also worked with Macron while he was economy minister, is being investigated over an evening she organised in Las Vegas to promote French technology companies in 2016.

The contract to organise the event was not put out to tender, leading to accusations of favouritism which she denies.

Macron's close ally Richard Ferrand also had to step down from his ministerial post last June due to a probe over a property deal.

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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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if you go

The flights
Emirates flies to Delhi with fares starting from around Dh760 return, while Etihad fares cost about Dh783 return. From Delhi, there are connecting flights to Lucknow. 
Where to stay
It is advisable to stay in Lucknow and make a day trip to Kannauj. A stay at the Lebua Lucknow hotel, a traditional Lucknowi mansion, is recommended. Prices start from Dh300 per night (excluding taxes). 

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Visit Abu Dhabi culinary team's top Emirati restaurants in Abu Dhabi

Yadoo’s House Restaurant & Cafe

For the karak and Yoodo's house platter with includes eggs, balaleet, khamir and chebab bread.

Golden Dallah

For the cappuccino, luqaimat and aseeda.

Al Mrzab Restaurant

For the shrimp murabian and Kuwaiti options including Kuwaiti machboos with kebab and spicy sauce.

Al Derwaza

For the fish hubul, regag bread, biryani and special seafood soup.