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Gibraltar - overview


Gibraltar is part of the European Union and yet within close proximity to Africa. it is a low tax jurisdiction and it is VAT free. In Gibraltar there is no capital gains tax, estate duty, wealth, inheritance, gift or other capital taxes. 
A Gibraltar company conducting profit making activity outside of Gibraltar will not suffer tax on its profits. Only profits accrued in or derived from Gibraltar will attract corporate tax at a reasonable 10%. 

Gibraltar ia a popular financial destination for an eclectic mix of internationale xecutives, authors, sportsmen, corporations, individuals, families and many othes, who want to achieve their financial and business objectives. They understand the importance of tax and succession planning and protecting their assets from unexpected events. 


Gibraltar is self-governing through its democratically elected parliament, however, under its Constitution, matters of defence and foreign relations are the responsibility of the United Kingdom.  
The jurisdiction has established itself as a prosperous financial centre over the last 40 years. Benefiting from a stable and growing economy and a favourable tax regime, its political stability, robust commercial and professional infrastructure contribute to its attractiveness as a financial jurisdiction. 

Gibraltar's client demographic covers all four corners of the globe and their business and invesmtne interests are likewise spread across the globe, managed from Gibraltar. The jurisdiction is able to offer bespoke company and fiduciary services at competitive professional rates. 


Gibraltar is in fact a large piece of Jurrassic limestone, which settled, upside down, at the foot of the Iberian Peninsula 55 million years ago when the Atlantic Ocean broke through and formed the Mediterranean Sea. Now known as The Rock of Gibraltar, it forms one of the two Pillars of Hercules manning the Straits of Gibraltar, and providing an excellent military and naval base for Britain.

Gibraltar is a British Overseas Territory of only 6.8 square kilometers but densely populated with almost 30,000 Gibraltarians and other nationalities.

Gibraltar is not an island as most people assume, but is connected to Spain by a sandy isthmus. Over the years the isthmus has been topped by a road and the airport runway, bringing thousands of international business people and tourists to Gibraltar every year.

Gibraltar has been a British Territory since 1704. Ceded, in perpetuity to Britain by Spain in the Treaty of Utrecht (1713), Gibraltar joined the EU in 1973, under the British Treaty of Accession. The modern Gibraltar of today is a self-governing British Overseas Territory with strong ties to Britain, and it retains its rights to arrange its own tax affairs.

Today’s Gibraltar thrives on international tourism –attracting people from all over the world to see the famous apes, the dolphins in the Bay of Gibraltar and to indulge in the duty free shopping. In addition Gibraltar attracts many international companies and business people, due to its tax efficient structures and forward thinking policies. Yacht registration and shipping also play a big part of Gibraltar’s healthy and still growing economic development.

Gibraltar’s respected financial sector came to life with the enactment of the Companies (Taxation and Concessions) Ordinance in 1967, which allowed, under a special tax regime, international businesses to have favourable tax status. The laws and Ordinance have undergone modernisation over the years ensuring Gibraltar remains a favourite jurisdiction for any business person wishing to trade or asset own, efficiently, in Europe and in fact worldwide. Gibraltar of today is a vibrant, growing jurisdiction with a healthy economy and a forward thinking Government.


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