Tax in Gibraltar


Hassans is consistently engaged on high-profile tax matters; the team acts for private individuals, companies and the Gibraltar government on a range of matters. In recent years, the firm has been involved with the development of tax laws in the country and has advised on the drafting of various pieces of legislation. The depth of the team is also highly impressive; Grahame Jackson advises on international property investment structures, while Michael Castiel assists with cross-border insolvency issues.

Practice head(s):

Michael Castiel

Other key lawyers:

Tim Garcia; Grahame Jackson; Isaac Levy; Francis Carreras


‘The tax practice of Hassans is outstanding. They are aware of the developments outside their own jurisdiction which makes it much easier to communicate ’

‘Michael Castiel – always available and willing/able to find solutions for (foreign) tax issues. ’

‘Depth of knowledge of the local regulation (occasionally due to being consulted formally while it was drafted). Approachability and visibility in the market (seen as market leaders).’

‘Knowledgeable, approachable, proactive’

‘Proactive, flexible and easy to reach. On top of the client and close connection with the tax authorities.’

‘Michael Castiel is knowledgeable, but also combines tax and corporate assistance and makes sure Gibraltar in the structure is always smooth.’

‘Extremely professional but at the same time personalised with amazing attention to individuals detailed requirements.’

‘Communication in Spanish. Professionalism. Understandable and meaningful answers. Practical business sense’

‘The pragmatic and expert advice they provide together with their insight into the workings of the authorities which is of paramount usefulness when it comes to resolving practical matters. In house peers want to know that the tax team can resolve their issues providing sound advice and importantly resolving their matter quickly and efficiently. They are knowledgeable on national tax matters as well as international and have appropriate network to engage good tax experts from other jurisdictions. ’

‘They are very accessible at very short notice and all employ pragmatism to resolve our issues advising on the best way forward offering advice that provides for alternative solutions whilst explaining the advantages of each. Isaac Levy, Francis Carreras and Grahame Jackson stand out. ’

‘The uniqueness of this practice rests upon how well they have their ear to the ground on all developments affecting tax in Gibraltar and beyond. Especially in 2020 where recent changes to taxation in Gibraltar are presenting an issue to service providers wishing to give accurate and up to date advice to clients (given that new practices are yet to have bedded down with the Tax Office), Hassans’ “on the pulse” advice and pro bono financial community training is invaluable. ’

‘We primarily work with Grahame Jackson, who we consider Hassans’ foremost expert on taxation matters. His wide experience in dealing with the local taxation authorities and his in depth understanding of the practicalities of the way they work, means that Grahame’s advice is always of real practical value (rather than a simple regurgitation of the applicable law). Grahame is always at the forefront of any developments (he is usually involved in the development of new Tax Laws) and is the go-to person for the most up-to-date and reliable advice. He is always happy to lend a hand no matter how small the question and his advice is always promptly received.’

Key clients

Subsea 7

Pacific Drilling

Apax Partners


Work highlights

  • Advising the Gibraltar government on drafting of the transposition of the Directive 2017/1852 of 10 October 2017, Tax dispute resolution mechanisms in the EU into Gibraltar Law.
  • Acted for a large US privately owned group on dividend repatriation to US following changes in tax laws in the US.
  • Assisted the Gibraltar government with a state aid investigation by the EU Commission into Gibraltar’s tax system.


ISOLAS LLP's tax practice primarily serves high-net-worth individuals and families, advising them on all aspects of wealth management. Name partner Peter Isola is a tax expert; he was part of a government committee that revised tax legislation culminating in the Gibraltar Income Tax Act. Emma Lejenue, having previously run her own boutique family law office, focuses on implementing family governance frameworks and relocation issues. At associate level, Stuart Dalmedo is recommended for his work regarding the establishment of tax-efficient structures.

Practice head(s):

Peter Isola; Emma Lejeune; Adrian Pilcher

Other key lawyers:

Stuart Dalmedo

Key clients

Her Majesty’s Government of Gibraltar

Work highlights

  • Advised the Gibraltar government on transposing into local legislation Council Directive (EU) 2016/1164 (“Directive”), which lays down the rules against tax avoidance practices that directly affect the functioning of the internal market.

Triay Lawyers

Triay Lawyers's tax team advises both individuals and businesses on relocation planning, family trusts and international commercial transactions. Joseph E Triay and Javier Triay are key names.