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Gibraltar Business, Taxation and Offshore Information

Gibraltar Is In The EU . . .

Gibraltar is self governing but remains a colony of the United Kingdom, and entered the EU along with the UK. It does not belong to the EU's VAT, CAP or common external tariff regimes. However Gibraltar has implemented much EU financial legislation and can apply Common European Passport regulations in the insurance, banking and fund management spheres. In practice there are sometimes difficulties connected with the long-running row between the UK and Spain over Gibraltar's status.

In a referendum held by the Gibraltar government in November, 2002, nearly 99% of votes were cast against the joint sovereignty being planned between Britain and Spain.

By mid-2003 it was clear that the age-old stalemate between Britain and Spain had been re-established, and British Foreign Office minister Denis MacShane suggested that there was unlikely to be a resolution to the Gibraltar question for at least thirty years. "I don't think the people of Gibraltar will approve any steps on sovereignty until there has been a long period of calm and good relations with Spain," said Mr McShane at the time. More »


Gibraltar Knowledge Base

Gibraltar: Country and Foreign Investment
A quick overview of Gibraltar - its history, geography, and business advantages.
Gibraltar Executive Summary »
Gibraltar The Country and its Economy »
Gibraltar Geography »
Gibraltar Population, Language and Culture »
Gibraltar Government »
Gibraltar-Spanish Relations »
Gibraltar Investments by Foreigners »

Gibraltar: Types of Company
A look at various types of company in Gibraltar, providing options to suit different business needs.
Gibraltar Company Introduction »
Gibraltar Public Company Limited by Shares »
Gibraltar Private Company Limited by Shares »
Gibraltar Private Company Limited by Guarantee »
Gibraltar Branch of Overseas Company »
Gibraltar Non-Resident Company »
Gibraltar General Partnership »
Gibraltar Limited Partnership »
Gibraltar Sole Proprietorship »
Gibraltar Trusts »
Gibraltar Foundations »

Gibraltar: Business Environment
The support network of services you need to do business in Gibraltar.
Gibraltar Business Environment Introduction »
Gibraltar Trust Management »
Gibraltar Professional Services » 
Gibraltar Banking and Financial Services » 
Gibraltar Internet and E-Commerce Facilities »
Gibraltar Residence and Property »
Gibraltar The Labour Market »
Gibraltar Offshore Facilities »

Gibraltar: Offshore Business Sectors
The key sectors of Gibraltar's offshore economy.
Gibraltar Offshore Business Introduction »
Gibraltar Commercial Trading Companies » 
Gibraltar Investment and Fund Management »
Gibraltar Banking Services »
Gibraltar Trust Management Sector »
Gibraltar Insurance and Pensions » 
Gibraltar Ship Management and Maritime Operations »

Gibraltar: E-Commerce
A description of how e-commerce operations are enabled in Gibraltar, and how the offshore tax regime can best be utilised for e-commerce.
The EU Directive on a Legal Framework for E-Commerce »
The EU Regulatory Framework for Electronic Communications »
Local Legislation »
Telecommunications »
Gibraltar Hosting and ISP Facilities »
Gibraltar Internet Web-Design Services »
Gibraltar Payment Processing »
Gibraltar Banking Facilities »
Planning the Tax Structure »
What to Locate in Gibraltar »
Gibraltar Offshore Options for E-Business People »

Gibraltar: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Gibraltar and the criterion required for obtaining offshore tax status.
Gibraltar Offshore Introduction »
Gibraltar Forms of Offshore Opperation »
Gibraltar Tax Treatment of Offshore Operations » 
Gibraltar Tax Treatment of Foreign Employees of Offshore Operations »
Gibraltar High Net-Worth Individuals » 
Gibraltar Offshore Activities »
Gibraltar Employment and Residence »

Gibraltar: Law of Offshore
A hub for information about the main laws and statutes affecting offshore and non-resident businesses in Gibraltar.
Gibraltar Table of Statutes »
Gibraltar Banking Law »
Gibraltar Licencing and Supervision »
Gibraltar Confidentiality »
Gibraltar Statutory Code of Conduct »
Gribaltar Protected Cell Company Legislation »
Gibraltar Insurance Law »
Gibraltar Investment Fund Management Law »
Gibraltar Trust Law »
Gibraltar International Law »

Gibraltar: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Gibraltar.
Gibraltar Corporate Tax Introduction »
Gibraltar Scope of Corporation Tax »
Gibraltar Corporate Tax Rates » 
Gibraltar Calculation of Taxable Base »
Gibraltar Taxation of Trusts »
Gibraltar Filing Requirements and Payment of Tax »
Gibraltar Withholding Tax »

Gibraltar: Personal Taxation
An overview of applicable taxes for individuals in Gibraltar.
Gibraltar Personal Tax Introduction »
Gibraltar Residence and Liability for Taxation »
Gibraltar Income Tax » 
Gibraltar Social Insurance »

Gibraltar: The Legal Profession
Resources detailing rules governing the legal sector in Gibraltar.
Gibraltar Structure and Regulation of the Legal Profession »
Gibraltar Solicitors' Accounts' Rules »
Gibraltar Professional Indemnity Insurance »
Gibraltar Fees and Disputes »
Gibraltar Recent Trends »

Gibraltar: The Accountancy Profession
Information about regulations affecting those qualified to practice accountancy in Gibraltar.
Gibraltar Accountancy Introduction »
Gibraltar Role of GSA (GSCCAB) »
Gibraltar Accountancy Firms »
Gibraltar Auditors »
Gibraltar Financial Reporting Standards »

Gibraltar: Offshore Investment
The opportunities for offshore investors in Gibraltar to buy into investment funds, make property investments, make bank deposits or find asset protection and management services.
Gibraltar Offshore Investment Introduction »
Gibraltar Investment Funds »
Gibraltar Real Estate »
Gibraltar Pension Investments »
Gibraltar Bank Deposits »

Gibraltar: Related Information
Other useful information pertinent to Gibraltar.
Gibraltar Double Tax Treaties »
Map of Gibraltar »