A doctor inoculates a nurse against Covid-19 with the Moderna vaccine at Essen university hospital in Germany. Getty Images
A doctor inoculates a nurse against Covid-19 with the Moderna vaccine at Essen university hospital in Germany. Getty Images
A doctor inoculates a nurse against Covid-19 with the Moderna vaccine at Essen university hospital in Germany. Getty Images
A doctor inoculates a nurse against Covid-19 with the Moderna vaccine at Essen university hospital in Germany. Getty Images

Germany recommends vaccine mix for better protection


Soraya Ebrahimi
  • English
  • Arabic

Germany on Thursday recommended that everyone who received an AstraZeneca first dose switch to BioNTech-Pfizer or Moderna shots for better protection against the coronavirus, including against the Delta variant.

Studies show that the immune response is "clearly superior" when an AstraZeneca shot is combined with a second mRNA vaccine, compared with two AstraZeneca jabs, the Standing Committee on Vaccination at the Robert Koch Institute, or STIKO, said.

STIKO recommended the mix "regardless of age" and with a minimum gap of four weeks between the two jabs.

The vaccines developed by BioNTech-Pfizer and Moderna are based on the same novel messenger RNA technology, which trains the body to reproduce spike proteins, similar to those found on the coronavirus.

When exposed to the real virus later, the body recognises the spike proteins and is able to fight them off.

Viral vector vaccines such as AstraZeneca's and Johnson & Johnson's use a harmless virus to deliver a piece of genetic code to human cells, allowing them to make a pathogen’s protein. This trains the immune system to react to future infections.

Chancellor Angela Merkel received a Moderna second shot after first receiving an AstraZeneca shot.

Pointing to studies in Britain, STIKO said protection against the Delta variant is "significantly reduced" after only one shot.

"In this context, STIKO points out that it is important to get the second vaccine dose," it said.

Germany expects the Delta variant to take over as the dominant strain of the coronavirus in the country in the coming days.

"I expect that in the course of July we will see Delta accounting for over 70 to 80 per cent of infections in our country," Health Minister Jens Spahn told reporters.

The Robert Koch Institute (RKI) said on Wednesday that the Delta variant first identified in India already accounted for 37 per cent of infections in Germany in the week to June 20.

If the Delta variant becomes dominant in Germany, so-called coronavirus variant countries such as Britain and Portugal - from which most travel is currently banned - could be reclassified, Mr Spahn said.

Given the increasing spread of Delta and research showing that full vaccination protects well against it, "we will look at the situation in the next few days", Mr Spahn said.

"If both of these things are confirmed, we will then be able to treat Portugal and the United Kingdom as high-incidence areas", rather than "variant countries", he said.

Only citizens and residents of Germany are permitted to enter from a variant country and are subject to a two-week quarantine, regardless of whether they are fully vaccinated or can provide a negative Covid-19 test.

By contrast, anyone can enter from a high-incidence country and can end their quarantine after five days with a negative test.

Germany's current variant countries list includes Britain, Portugal, India and Russia.

Despite the rising share of the Delta variant, the overall incidence in Germany has steadily declined in recent weeks.

The RKI on Thursday reported 892 new cases in the past 24 hours and an incidence rate of 5.1 new infections per 100,000 people over the last seven days.

But across Europe, the number of new cases rose again last week after 10 weeks of decline, according to the World Health Organisation.

Speaking in the European Parliament, European Central Bank chief Christine Lagarde has warned of the threat posed by virus variants to the economy.

"The nascent recovery still faces uncertainty, also due to the spread of virus mutations", she said.

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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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Updated: July 01, 2021, 6:32 PM