German Health Minister Jens Spahn displays the CovPass app during a press conference in Berlin. Getty Images
German Health Minister Jens Spahn displays the CovPass app during a press conference in Berlin. Getty Images
German Health Minister Jens Spahn displays the CovPass app during a press conference in Berlin. Getty Images
German Health Minister Jens Spahn displays the CovPass app during a press conference in Berlin. Getty Images

Germany rolls out vaccine passport: more than 22 million people receive digital certificate


Tim Stickings
  • English
  • Arabic

More than 22 million people have acquired digital vaccine passports in Germany in the first 10 days after the plan was launched.

The CovPass app allows Germans to use their smartphones to show that they have been vaccinated against Covid-19.

The German government expects that it will serve as a vaccine passport to allow people to travel elsewhere in the EU.

About 26 million people have been fully vaccinated in Germany, accounting for 31 per cent of its population. A little over half have received at least one dose.

Announcing the uptake for the CovPass app, Health Minister Jens Spahn said the tempo of Germany’s vaccination programme remained high.

Last week was the first in which more than a million vaccines were administered on three separate days, Mr Spahn said.

Two doses are seen as essential to withstand the threat of the Delta variant of Covid-19, which is gaining ground in Germany after spreading rapidly in Britain.

The head of Germany’s RKI public health institute said that the variant was likely to become dominant in the country.

“It is really not a question of whether Delta becomes the leading variant, but only when,” Lothar Wieler said.

Germany has lifted most restrictions on public life since the third wave subsided and cases dropped.

Only 346 new cases and 10 deaths were announced by the RKI in its latest update on Monday morning.

However, some tourist destinations such as hotels and museums are requiring proof of vaccination or a negative test result for admission.

A vaccine recipient scans in a QR code on her phone to show her immunity status after getting the shot in Berlin. Bloomberg
A vaccine recipient scans in a QR code on her phone to show her immunity status after getting the shot in Berlin. Bloomberg

Pass expected to open up travel 

To set up the CovPass app, vaccinated people are given hard-copy certificates with a QR code that they can scan with their mobile phones.

Venues and event organisers can download a separate app which allows them to scan other people’s vaccine passports.

When someone shows their digital pass, the CovPassCheck app will bring up their full name, date of birth and vaccination status.

The app is not compulsory and people can still show their hard-copy certificates if they prefer.

German researchers published findings last month that fake vaccine passports were on sale on messaging app Telegram for up to $240.

Berlin sees the app as the German version of the EU’s digital Covid certificate, which is meant to reopen travel across the bloc.

Bulgaria, Denmark, Greece and Poland are among the other EU countries to have issued their own versions of the certificate.

Brussels expects that all 27 EU countries will launch their versions by the start of July.

EU members are required to accept vaccines that have been approved by the European Medicines Agency, which are the Pfizer, Moderna, Johnson & Johnson and AstraZeneca shots.

Individual countries may choose to accept other vaccines such as Russia’s Sputnik V or China’s Sinopharm.

It is also for each EU country to decide whether to accept one dose of a vaccine as sufficient proof of immunity.

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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