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Gibraltar is and has been a British Overseas Territory since 1704. Gibraltar is located at the southern most tip of Spain.

Gibraltar enjoys a great measure of self-government. It has a written constitution in the form of the Gibraltar Constitution Order 2006. This, apart from embodying the fundamental freedoms, sets up a Westminster-style democratic Government. It also defines the responsibilities of the government. Gibraltar’s Legal system mirrors that of England. It is a common law jurisdiction that applies the principles of Equity. Gibraltar´s statute law consists of Acts passed by the Gibraltar Parliament and very few English Acts of Parliament made applicable to Gibraltar by Orders in Council. The Gibraltar Parliament normally enacts the statute laws of Gibraltar. The statute law of Gibraltar normally follows the pattern of English legislation.

Gibraltar is self-governing with parliamentary elections held every 4 years. The elected parliament assumes responsibility for all aspects of running the territory including taxation, health, education and policing. Gibraltar is self financing and the UK’s remit is limited to defence and foreign affairs. However, as a British Overseas Territory, Gibraltar maintains very strong links with the United Kingdom and whilst most of the population is bilingual, the business language is English, the currency is sterling and schools operate to UK standards and curriculum.

WHETHER YOU ARE LOOKING TO RE-LOCATE ABROAD FOR PERSONAL OR BUSINESS REASONS, GIBRALTAR TICKS ALL THE RIGHT BOXES:

  • No inheritance tax
  • No capital gains tax
  • Attractive fiscal environment;10% corporation tax and maximum 25% effective personal tax
  • Legislation is in place to encourage High Net Worth Individuals (HNWIs) to establish tax residency in Gibraltar, affording them the opportunity to have the tax payable on their income restricted to a capped amount of c. £30,000
  • No taxation on investment income
  • International financial centre on the European continent
  • Direct access to the UK market in financial services
  • Regulated to EU and UK standards
  • Strong economy
  • High quality infrastructure
  • Access to a large resource of local and foreign workers
  • First class accommodation and conference facilities
  • Direct scheduled flights to the UK
  • Mediterranean climate and lifestyle

A LEADING INDEPENDENT GIBRALTAR
LAW FIRM WITH A REPUTATION FOR
LEGAL EXCELLENCE SINCE 1905

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