In this 2010 photo, a Coptic priest weds a couple at the Virgin Mary Coptic Church on the island of Zamalek in Cairo, Egypt. Ben Curtis/AP Photo
In this 2010 photo, a Coptic priest weds a couple at the Virgin Mary Coptic Church on the island of Zamalek in Cairo, Egypt. Ben Curtis/AP Photo
In this 2010 photo, a Coptic priest weds a couple at the Virgin Mary Coptic Church on the island of Zamalek in Cairo, Egypt. Ben Curtis/AP Photo
In this 2010 photo, a Coptic priest weds a couple at the Virgin Mary Coptic Church on the island of Zamalek in Cairo, Egypt. Ben Curtis/AP Photo

In Egypt, breaking up is hard to do


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CAIRO // Ramy Iskander, a 38-year-old Evangelical Christian, spent most of his thirties going from one court to the next, looking to get a divorce.

His now ex-wife was the one to ask for the separation nearly nine years ago, and Mr Iskander agreed, but Egypt’s strict laws on civil matters meant that getting the legal approval was no easy task.

“I was born a free human being, and so I should be free to choose who I marry and divorce based on civil laws, not on the interpretations of a religious text by another human being,” said Mr Iskander, who requested a name change due to the sensitive nature of the topic.

Divorce is a lengthy and complicated process for Egypt’s Christians, who make up 10 per cent of the country’s 85 million population.

Under the constitution, Christian couples must seek approval for divorce from both the state and their individual church. This means that while couples may be given a divorce by Egypt’s state courts, they will not be able to remarry unless their church also gives its approval.

This leaves thousands of couples, referred to in Egypt as “hanging Christians”, waiting for their divorce to be approved either by the church or the state.

A state court initially denied Mr Iskander his divorce due to a psychological disorder from which he was suffering. Further attempts failed until a sympathetic judge finally approved the couple a divorce last year, based on proof that Mr Iskander’s ex-wife was actually baptised as Coptic Orthodox. This was despite the fact that she prayed and was married in the Evangelical church.

Egypt’s laws on marriage and divorce are based on Sharia, which is the main source of all legislation in the country’s state courts, as outlined by the 2014 constitution.

Under Sharia, conflicting religious denominations are grounds enough for divorce. It will also be granted in cases of adultery — but only if four witnesses are willing to testify.

Muslim couples do not face so many obstacles because state law on civil matters such as marriage and divorce is already based on their religion’s laws. Therefore they only have one layer to go through, just the state, whereas Christians have both the state and their church.

Unfortunately for unhappily married Christians, however, church laws on divorce are very restrictive.

At present, most Christian couples wanting a divorce in which adultery is not a factor have to either fabricate an adultery claim or convert.

But some Egyptians are trying to change all this.

A new Facebook group, which was set up by the post-revolution Right to Live movement with more than 25,400 likes, is calling for civil marriage in Egypt so that Christians are no longer subject to the churches’ restrictive laws on divorce. Instead, they would only need to seek approval in accordance with Egypt’s state laws — just like the country’s Muslims, as well as Christians who marry non-Egyptians.

Many of those awaiting a divorce are pinning their hopes on the government’s newly proposed “personal status” law that sets out new marriage rules for Christian couples.

But these rules are being moulded in consultation with Egypt’s churches and the final draft may not satisfy those, like the Right to Live movement, who are calling for civil marriage.

An initial draft of the law did include a clause permitting civil marriage for Christians.

However, a leaked version published by Al Watan newspaper in December, reveals that it has since been amended by five of Egypt’s Christian sects — the Coptic Orthodox Church, which makes up an estimated 95 per cent of the country’s Christian community, and the smaller Catholic, Evangelical, Roman Orthodox and Episcopal denominations. The civil marriage clause has now been removed. Other sects, such as the Protestants and Armenians, were not consulted.

“The church prayers with all their rituals represent the marriage, then it takes a legal cover through documentation, that is civil marriage, which cannot precede marriage and is not recognised,” the Coptic Church’s head, Pope Tawadros II, told the state-run weekly newspaper, Ahram Hebdo.

Under the leaked version of the draft, Christians will still be able to get a divorce where both parties seek it and where adultery has been committed – so long as this is permitted by their individual churches.

The draft also proposes new grounds for divorce when a husband or wife is tempted into adultery due to the couple being separated for three or more years.

Egypt’s churches argue that civil marriage would be unconstitutional because Article 3 of the Egyptian constitution states that the principles of Christian legislation are the “main source of legislation” for their personal status affairs.

Rights activists say that it might be the main source but it is not the only source, however.

“We have put forward a request to the presidency and the constitutional court for an explanation of Article 3 of the constitution,” said Nader El Serafi, spokesman for the Copts 38 movement that was formed after the 2011 uprising and demands a return to the Coptic Orthodox Church’s 1938 bylaw that permits divorce under nine conditions. These include attempted murder, a prison sentence of seven years, abandonment for five years, sexual dysfunction and irreconcilable differences among others.

The Egyptian government has been keen to show unity — at least symbolically — with the country’s Christians, an often-marginalised community. Last week, President Abdel Fattah El Sisi became the first Egyptian president to ever visit the Coptic Cathedral on Coptic Christmas Eve.

But the state is conflicted on permitting civil marriage, says Ishak Ibrahim, a researcher at the Cairo-based human rights group, Egyptian Initiative for Personal Rights.

“The state is in a conundrum,” Mr Ibrahim said. “It wants to give something to the Copts and the church for their support on and after [the toppling of former president, Mohammed Morsi], and so that it can appear as a democratic state, but how does it keep the marriage portfolio in its hands without angering the church?”

The draft law has now been sent to the government either for presidential approval or to be discussed when the next parliament is elected this March and April, and Mr El Serafi remains hopeful that there will be an opportunity for the wider society to have an input.

Rafeek Farouk, one of the founders of the Copts 38 movement, is unsure whether the government will ultimately prove brave enough to take on the churches over civil marriage, however.

“I think the state wants to resolve the problem from its root,” he said. “But will the state have the courage at the moment to say officially that civil marriage is open for all Egyptians? God knows.”

The Melbourne Mercer Global Pension Index

The Melbourne Mercer Global Pension Index

Mazen Abukhater, principal and actuary at global consultancy Mercer, Middle East, says the company’s Melbourne Mercer Global Pension Index - which benchmarks 34 pension schemes across the globe to assess their adequacy, sustainability and integrity - included Saudi Arabia for the first time this year to offer a glimpse into the region.

The index highlighted fundamental issues for all 34 countries, such as a rapid ageing population and a low growth / low interest environment putting pressure on expected returns. It also highlighted the increasing popularity around the world of defined contribution schemes.

“Average life expectancy has been increasing by about three years every 10 years. Someone born in 1947 is expected to live until 85 whereas someone born in 2007 is expected to live to 103,” Mr Abukhater told the Mena Pensions Conference.

“Are our systems equipped to handle these kind of life expectancies in the future? If so many people retire at 60, they are going to be in retirement for 43 years – so we need to adapt our retirement age to our changing life expectancy.”

Saudi Arabia came in the middle of Mercer’s ranking with a score of 58.9. The report said the country's index could be raised by improving the minimum level of support for the poorest aged individuals and increasing the labour force participation rate at older ages as life expectancies rise.

Mr Abukhater said the challenges of an ageing population, increased life expectancy and some individuals relying solely on their government for financial support in their retirement years will put the system under strain.

“To relieve that pressure, governments need to consider whether it is time to switch to a defined contribution scheme so that individuals can supplement their own future with the help of government support,” he said.

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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