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02/09 New Lowtax Editor Column, by Kitty Miv
01/09 International Privacy and Security, Investors Offshore special feature
31/08 Lowtax Belize, annual update
27/08 IRS To Drop UBS Lawsuit, Tax-News.com
26/08 New Lowtax Editor Column, by Kitty Miv
25/08 New PBTG Editor Column, Caroline, PBTG editor
24/08 Uruguay Stays On OECD Grey List, Tax-News.com
23/08 Don't Forget Doha, And I Don't Mean The Tennis, Jeremy Hetherington-Gore blog entry
20/08 Ireland Plans Social Security Overhaul, Tax-News.com
19/08 New Lowtax Editor Column, by Kitty Miv
18/08 New PBTG Editor Column, Caroline, PBTG editor
17/06 Lowtax Cayman Islands, annual update
16/08 Germany's Fiscal Court Seeks Property Tax Reform, Tax-News.com
13/08 Jurisdiction Special Focus: Antigua and Barbuda, Investors Offshore special feature
12/08 New Lowtax Editor Column, by Kitty Miv
11/08 New PBTG Editor Column, Caroline, PBTG editor
10/08 Brazil Cuts Import Tariffs, Tax-News.com
09/08 Ukraine Tax Code Published, Tax-News.com
06/08 France Plans Reform Of Property Tax Credit, Tax-News.com
04/08 New PBTG Editor Column, Caroline, PBTG editor
02/08 Islamic Finance - The New Mainstream Alternative, Investors Offshore special feature
28/07 New PBTG Editor Column, Caroline, PBTG editor
27/07 UK Launches Raft Of Tax Consultations, Tax-News.com
26/07 Fat Tax On The Menu , Jeremy Hetherington-Gore blog entry
23/07 Sarkozy Seeks 'Fiscal Convergence' With Germany, Tax-News.com
20/07 Singapore Base For Tuvalu OIFC, Tax-News.com
15/07 St Vincent & The Grenadines, Investors Offshore special feature
13/07 Tax- News.com Jersey Review 2010-2011
12/07 Goodbye To All That, Jeremy Hetherington-Gore blog entry
06/07 Hong Kong Full PBTG Guide, added to Personal Business Tax Guide
28/06 Lowtax Dubai, annual update
18/06 Singapore - Another Hong Kong?, Investors Offshore special feature
15/06 Swiss Parliament Approves UBS Agreement, Tax-News.com
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03/03 Personal Business Tax Guide, PBTG, has launched!
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LOWTAX OFFSHORE

GIBRALTAR: OFFSHORE INVESTMENT


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BACK TO GIBRALTAR INFORMATION: BUSINESS, TAXATION AND OFFSHORE

Although residents of Gibraltar pay reasonably high income taxes, and there is estate duty, there are several tax-efficient mechanisms for making investments through Gibraltar.

Non-residents are taxable on their income received in Gibraltar, but not if it is channelled through a trust or an exempt company (although exempt companies are in the process of being phased out, and will have been removed completely as a corporate vehicle by the end of 2010). Also bank interest is exempt from tax, although the EU's Savings Tax Directive, which came into effect in July, 2005, means that payments of interest and other savings returns made to EU citizens are reported to their home tax authorities.

Residents have traditionally been able to make use of High Net-Worth Individual (HNWI) status, and some expatriate executives were given tax-privileged regimes; in both cases the total tax bill was capped, so that additional income over the cap was free of tax.

High Net-Worth Individuals have traditionally been permitted to hold shares in an exempt company, and to hold deposits in Gibraltar banks; income from these sources has only been taxable (for the company) if paid to the HNWI for his own use in Gibraltar.

(NB: In July 2002 Gibraltar's Chief Minister, Peter Caruana announced a new corporate taxation policy, which was updated again in 2007, following a long-running dispute with the European Union. See Direct Company Taxation for full details.)

For full information on the available types of corporate entity, fees payable and the taxation system in Gibraltar, see the Gibraltar Fact-File.

The main types of investment available through Gibraltar are as follows:

- GIBRALTAR INVESTMENT FUNDS
- GIBRALTAR REAL ESTATE
- GIBRALTAR PENSION INVESTMENTS
- GIBRALTAR BANK DEPOSITS

For contact details for the providers of financial services in Gibraltar visit the Gibraltar Services Directory.

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BACK TO GIBRALTAR INFORMATION: BUSINESS, TAXATION AND OFFSHORE

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