A Leopard tank of the kind Poland is keen to send to Ukraine. Reuters
A Leopard tank of the kind Poland is keen to send to Ukraine. Reuters
A Leopard tank of the kind Poland is keen to send to Ukraine. Reuters
A Leopard tank of the kind Poland is keen to send to Ukraine. Reuters

Poland to ask for German permission to send Leopard tanks to Ukraine


Gillian Duncan
  • English
  • Arabic

Poland will officially ask Germany for permission to send its Leopard 2 tanks to Ukraine, the country’s Prime Minister said on Monday.

Mateusz Morawiecki has made it clear that Poland aims to transfer some of its own stock of the German-made armoured vehicles.

Ukraine is in desperate need of heavily armoured battle tanks to provide more mobility and protection for its troops on the ground before an expected new Russian offensive in the months ahead.

But because Leopards are made in Germany, the government in Berlin has the final say on how and where they are used — even if other countries are offering to send their own.

It has so far been hesitant to send its own Leopards, or allow other countries to do so.

But on Sunday, Germany said it "would not stand in the way" if Poland wanted to transfer its own vehicles.

"For the moment the question has not been asked, but if we were asked we would not stand in the way," Foreign Minister Annalena Baerbock said on Sunday.

Mr Morawiecki said Poland was building a “coalition of nations” ready to send Leopards, and that even without German permission Warsaw would make its own decisions.

“We will ask for permission but this is a secondary theme,” he said.

Challengers, Leopards, Abrams tanks - in photos

  • Ukraine has received about a dozen American-built Himars multiple rocket launchers and has used them to strike Russian ammunition depots. The Olympian / AP
    Ukraine has received about a dozen American-built Himars multiple rocket launchers and has used them to strike Russian ammunition depots. The Olympian / AP
  • Ukraine is asking western allies to provide it with German Leopard 2 tanks in its war with Russia. EPA
    Ukraine is asking western allies to provide it with German Leopard 2 tanks in its war with Russia. EPA
  • Staring down the barrel of a Leopard 2 tank, pictured in Estonia. AP
    Staring down the barrel of a Leopard 2 tank, pictured in Estonia. AP
  • Kyiv is keen to acquire Leopard 2 tanks because they are among Europe's best and widely used, meaning spare parts and ammunition can be easily sourced. AFP
    Kyiv is keen to acquire Leopard 2 tanks because they are among Europe's best and widely used, meaning spare parts and ammunition can be easily sourced. AFP
  • The Polish government in January 2023 signed a deal to buy 116 Abrams tanks from the US. AFP
    The Polish government in January 2023 signed a deal to buy 116 Abrams tanks from the US. AFP
  • Ukraine would also like to have Abrams battle tanks, although they require more crew training and specialised fuel. EPA
    Ukraine would also like to have Abrams battle tanks, although they require more crew training and specialised fuel. EPA
  • Ukrainian President Volodymyr Zelenskyy has called on his western allies to speed up military support for his country. AFP
    Ukrainian President Volodymyr Zelenskyy has called on his western allies to speed up military support for his country. AFP
  • British soldiers pictured with a Challenger 2 battle tank in Estonia. The UK is set to give Ukraine 14 Challengers. EPA
    British soldiers pictured with a Challenger 2 battle tank in Estonia. The UK is set to give Ukraine 14 Challengers. EPA
  • Britain is also offering Kyiv AS-90 self-propelled guns. EPA
    Britain is also offering Kyiv AS-90 self-propelled guns. EPA
  • These would be part of a package including further armoured vehicles and 600 Brimstone missiles. AP
    These would be part of a package including further armoured vehicles and 600 Brimstone missiles. AP

“Even if, eventually, we do not get this permission, we — within this small coalition — even if Germany is not in this coalition, we will hand over our tanks, together with the others, to Ukraine.”

Mr Morawiecki did not say when the request will be made.

Germany, one of the main donors of weapons to Ukraine, has ordered a review of its own Leopard 2 stocks in preparation for a potential deployment.

A decision is expected soon, Defence Minister Boris Pistorius said.

He told the ARD broadcaster: "The Leopard is a heavy, armoured weapon that can also be used for offensive purposes. And you have to think very carefully about when you bring them."

He said the decision about whether to send its own Leopards depended on several factors.

"Among other things, it is about the security of our own population and the claim that we do not want to become a party in the war," Mr Pistorius said.

"At the same time, we will support Ukraine with all our might to win this war."

Berlin has shown caution at each step of increasing its military aid to Ukraine, a hesitancy seen as rooted in its history and political culture.

But its tentativeness has drawn criticism, particularly from Poland and the Baltic states, countries on Nato’s eastern flank that feel especially threatened by Russia’s renewed aggression.

Britain’s Foreign Secretary James Cleverly has said he would like “nothing more” than to see Germany equip Ukrainian fighters with Leopards.

Speaking at the weekend, he said the tank was an “incredibly effective piece of military equipment” and suggested donations from Nato countries would go far in helping Ukraine defend itself against Russia.

So far, among Nato allies, only the UK has agreed to send heavy tanks — 14 of the British Army Challenger 2 model.

Russian Deputy Foreign Minister Sergei Ryabkov on Monday reaffirmed Moscow’s claim that Western supplies could lead to “unpredictable consequences".

“We have said on numerous occasions that escalation is the most dangerous path and the consequences may be unpredictable,” he said.

“Our signals are not listened to and Russia’s adversaries keep raising the stakes.”

With both sides’ battlefield positions mostly deadlocked during the winter months, the Kremlin’s forces have kept up their bombardments of Ukrainian areas.

Kharkiv governor Oleh Synyehubov on Monday said Russian forces had shelled several towns and villages in the north-eastern region over the previous 24 hours, killing a 67-year-old woman and wounding another resident wounded.

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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“It was worse than a prison sentence, where at least someone can deal with a set amount of time incarcerated," she said.

“They were living in perpetual mystery as to how their futures would pan out, and what that would be.

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How do I nominate someone? Through the website.

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Too often, financial experts say, people want to attack their money goals one at a time: "As soon as I pay off my credit card debt, then I'll start saving for a home," or, "As soon as I pay off my student loan debt, then I'll start saving for retirement"."

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Updated: January 23, 2023, 10:52 AM