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Gibraltar Legislates To Ensure Movable Property Income Is Taxable In Gibraltar

by Jason Gorringe, Lowtax.net, London
30 November, 2018

The Gibraltar Government on November 22, 2018, published in its Official Gazette the Income Tax (Amendment) Regulations 2018 to make changes to rules concerning the receipt of income from overseas movable property holdings.

The Regulations provide that any non-trading rental income arising from a movable property located outside of Gibraltar received or receivable by a company will be deemed to accrue in and derive from Gibraltar where the company in receipt of that income is a company registered in Gibraltar.

The changes are being made to satisfy EU requirements, the explanatory memorandum to the Regulations state.

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