Gibraltar combines strong economic growth and a favourable tax regime with a warm Mediterranean climate and vibrant lifestyle. It enjoys a solid global reputation for stability and efficiency, with robust infrastructure and prudent regulation. Gibraltar’s small size and close-knit community deliver considerable speed to market and easy accessibility to key decision-makers. For these reasons, and many more, Gibraltar hosts several major corporations spanning a wide range of industries and is the jurisdiction of choice for international businesses seeking a strategic presence on the edge of Europe.
ABOUT GIBRALTAR
Gibraltar is a British Overseas Territory located on the southern tip of Spain, with a population of approximately 34,000. The peninsula, a mere 6.8 km² in area, sits at the entrance to the Mediterranean Sea. Gibraltar shares a single land border with Spain, with Morocco situated 14.3 kilometres away across the Straits of Gibraltar. Its most prominent feature is the Rock of Gibraltar, a towering limestone monolith some 426 metres in height.
Throughout its often-turbulent history, Gibraltar’s strategic importance, economic status and prosperity have rarely wavered. Today it hosts a broad portfolio of industries including finance, insurance, shipping and gaming. Thanks to an average of 300 days of sunshine per year, Gibraltar also benefits from high levels of tourism.
Gibraltar has been a British territory for over 300 years. It operates a legal system closely based on English Common Law and uses the Gibraltar Pound as its official currency, though it shares the CET time zone (UTC+1) with mainland Europe and, as in the rest of continental Europe, traffic drives on the right.
Gibraltar’s status as a British Overseas Territory lends it several key advantages over other offshore jurisdictions. It has its own autonomous parliament and the competence to pass its own laws. Following the United Kingdom’s departure from the European Union, Gibraltar left the EU alongside the UK. Gibraltar is not currently part of the EU Customs Union, the Schengen Area or the EU VAT area. Gibraltar retains full autonomy over its domestic tax regime, subject to the international obligations it is freely entering into as part of the new treaty framework governing access to the Schengen area and the development of a common customs area with the EU.
The future relationship between Gibraltar and the European Union has been agreed. In June 2025, the United Kingdom and the European Union reached political agreement on a treaty governing that relationship. The treaty text was finalised in December 2025 and published in February 2026. Ratification by the UK Parliament, the Gibraltar Parliament and the EU institutions is now underway, with the process carrying particular urgency given the scheduled deployment of the European Entry/Exit System (EES), a biometric border control system which, absent the treaty being in force, would require its implementation at the Gibraltar-Spain land border. That deadline is subject to the pressures of the wider international environment. Once in force, the treaty will establish a fluid border between Gibraltar and Spain, removing routine checks on people and goods crossing the land frontier, and will create a customs union between Gibraltar and the EU. It explicitly protects British sovereignty over Gibraltar and guarantees the full operational autonomy of the UK’s military facilities.
Gibraltar’s culture is a unique hybrid of British and Mediterranean influences, with additional North African and Asian infusions. This diversity, combined with a stunning landscape and sunny climate, makes Gibraltar a popular tourist destination attracting millions of visitors annually.
In addition to bars, restaurants and casinos, visitors benefit from VAT-free shopping while enjoying an atmosphere unlike anywhere else in Europe. The iconic Rock remains one of Gibraltar’s most popular destinations, home to its famous Barbary macaque apes.
BUSINESS ENVIRONMENT
The most significant development shaping Gibraltar’s business environment in 2025/26 is the conclusion of the treaty governing its post-Brexit relationship with the European Union. Agreed politically in June 2025, with the text finalised in December 2025 and published in February 2026, the treaty resolves the principal uncertainty that has affected Gibraltar’s strategic positioning since the Brexit referendum. Once ratified and in force, it will establish a fluid border with Spain, create a customs union between Gibraltar and the EU, and open the prospect of direct air connections to European cities. For businesses already established in Gibraltar, the treaty provides long-sought certainty. For those considering a presence, it materially strengthens the case for Gibraltar as a base from which to access both the UK and, in time, the EU single market. Ratification is underway with urgency, driven by the scheduled deployment of the European Entry/Exit System at EU external borders, though that deadline may shift given the pressures of the wider international environment.
Gibraltar permits foreign shareholders, welcomes foreign investment and does not restrict capital imports or the repatriation of foreign earnings such as interest, royalties or other similar receipts. There are, however, restrictions on specific industries that require special licensing.
Gibraltar’s economy has continued its sustained trajectory of growth. GDP for the financial year 2022/23 reached £2.75 billion, a 7.5% increase on the prior year. Preliminary estimates for 2023/24 place GDP at £2.9 billion, with GDP per capita of £75,957. The forecast for 2024/25 is £3.09 billion. Employment has reached record levels, with job growth driven across Gibraltar’s four principal sectors: tourism, financial services, remote gaming and shipping. Unemployment remains negligible.
Gibraltar’s financial industry is regulated by the Gibraltar Financial Services Commission (GFSC), which operates in step with key international bodies including the OECD, IMF and FATF. Reputation, regulation and credibility remain at the forefront of Gibraltar’s priorities. The jurisdiction continually updates its financial regulation, supervisory legislation and anti-money laundering legislation to maintain standards consistent with those of its principal trading partners.
ECONOMY OF GIBRALTAR
Gibraltar’s economy is almost entirely service-based. Its four principal sectors are financial services, remote gaming, tourism and shipping, each of which contributes materially to GDP. The labour market is sustained by a combination of resident workers and frontier workers commuting daily from Spain, with approximately 15,000 people crossing the border each working day.
Gibraltar’s official currency, the Gibraltar Pound, is minted in Gibraltar and shares parity with the British Pound. Both currencies are legal tender in Gibraltar.
LEGAL SYSTEM
Although Gibraltar has its own autonomous Parliament, legal practitioners must first gain their qualifications in the United Kingdom. In Gibraltar, the distinction between the duties of barristers and solicitors is less rigid than in England and Wales.
Under the Supreme Court (Amendment) Act 2015, those called to the Bar in England and Wales must obtain an additional certificate in Gibraltar law from the University of Gibraltar.
SETTING UP A BUSINESS IN GIBRALTAR
Before incorporating in Gibraltar, tax considerations require an assessment of whether income will be derived inside Gibraltar. The nature of the business will also determine whether additional licensing is required. Most businesses operating in Gibraltar require a business licence issued by the Office of Fair Trading under the Fair Trading Act 2023, unless the business is already regulated under separate legislation. Businesses in regulated sectors — including financial services and gaming — are licensed under the applicable sectoral legislation and do not require a separate business licence from the OFT. Certain trades including construction, electrical contracting, plumbing and catering are subject to specific licensing requirements administered separately.
TYPES OF ENTITIES IN GIBRALTAR
The principal vehicle types available in Gibraltar are as follows:
- Partnership: A business comprising two or more parties who share the operation of the business, together with its seed capital, running costs and risks.
- Limited Liability Partnership (LLP): Similar to a general partnership but with one critical distinction: each partner is insulated from liability arising through the actions or inactions of any other partner.
- Company: Companies are fully distinct legal entities enjoying the benefits of limited liability. The two main types are Public Limited Companies (PLCs), where shares are available to the public, and Private Companies (Ltd), which are limited by shares or guarantees. There is no restriction on the maximum number of shareholders in Gibraltar-registered companies. A director is not required to be resident in Gibraltar, though residence substantiates management and control, which is the basis on which tax residency is determined.
- Protected Cell Company (PCC): Introduced under the Protected Cell Companies Act 2001, a PCC allows specific assets and liabilities to be ring-fenced into discrete cells that operate as part of the same core company while remaining distinct from one another. This structure is particularly suited to finance and insurance companies. PCCs must be sanctioned by the GFSC and pay an annual fee of £3,000 plus £1,000 per cell.
- Trust: A trust may be established for asset protection, asset transfer, property ownership or estate planning purposes. No tax is payable on a Gibraltar trust provided the trust does not earn income locally and the beneficiary is not a Gibraltar resident. Trustees may be resident in Gibraltar.
- Foundation: The Private Foundations Act 2017 permits the establishment of foundations in Gibraltar. A foundation exists as a separate legal personality with the ability to hold and manage property in its own name. It is established by a Founder who makes a permanently binding transfer of assets to the foundation. A Foundation Charter and Foundation Rules govern every aspect of the foundation’s purpose, duties, operation and beneficiaries. The 15% corporate tax rate applies to income derived from inside Gibraltar.
FUNDS
Gibraltar has become an established jurisdiction for funds, with legislation providing for a range of structures including Private Funds and Experienced Investor Funds.
Private funds are offered to a restricted class of up to 50 investors. They are exempt from licensing requirements and must remain private for one year from the date of offer.
An Experienced Investor Fund (EIF) is a regulated collective investment scheme for experienced investors, established under the EIF Regulations 2012 and registered with the GFSC. The EIF regime was introduced in 2005 and has contributed materially to the growth of Gibraltar’s fund industry. An EIF may be established as a Gibraltar limited company, unit trust, limited partnership, protected cell company or any other form recognised in Gibraltar.
TAX IN GIBRALTAR
Gibraltar currently holds Tax Information Exchange Agreements with numerous jurisdictions and maintains full OECD, IMF and FATF white list status. Gibraltar has also entered into arrangements with the United States in respect of FATCA and a separate Intergovernmental Agreement with the United Kingdom in respect of the automatic exchange of tax information.
Income Tax
Individuals based in Gibraltar pay tax on income earned from 1 July of one year to 30 June of the following year. Gibraltar operates a PAYE system similar to that of the UK, placing the obligation on employers to deduct tax and social insurance payments from employees’ remuneration.
Corporate Tax
Gibraltar’s standard corporate tax rate is 15% on profits accruing in or derived from Gibraltar, effective from 1 July 2024. Utility companies and those abusing a dominant market position pay a higher rate of 20%. A company is considered resident if its administration and management is controlled from inside Gibraltar. Individuals and companies pay income tax only on local earnings; a company resident in Gibraltar that derives all profits from outside the jurisdiction will not be liable to Gibraltarian tax on that income.
Inheritance Tax and Estate Duty
Gibraltar does not levy inheritance tax or estate duty.
Wealth Tax
Gibraltar does not levy wealth tax.
Double Tax Treaties
Gibraltar has a double taxation agreement with the United Kingdom, signed in October 2019 and in force since March 2020, based on the OECD Model Tax Convention. A bilateral taxation agreement between the United Kingdom and Spain regarding Gibraltar also entered into force in March 2021, addressing tax residence disputes and related cooperation. Gibraltar has additionally concluded a number of Tax Information Exchange Agreements with other jurisdictions in line with OECD standards. As a jurisdiction with a narrow domestic tax base — no capital gains tax, no inheritance tax, no VAT — the practical scope for double taxation issues is correspondingly limited, and Gibraltar’s domestic tax code provides unilateral relief mechanisms for income taxed in another jurisdiction.
Capital Gains Tax
Gibraltar does not levy capital gains tax. In determining whether an activity constitutes a trade or a capital gain, the Commissioner of Income Tax refers predominantly to UK case law and considers the degree of professional organisation applied to the activity.
Stamp Duty
There is no stamp duty on the transfer of shares in a Gibraltar company unless that company owns real property situated in Gibraltar. Stamp duty is payable on the transfer of real property in Gibraltar and on the creation and increase of share capital. Stamp duty on the latter is fixed at £10 regardless of the amount of share capital created or increased.
Dividend Receipts
Income tax is not charged on dividends received by a company. Dividends are taxable in the hands of individuals ordinarily resident in Gibraltar unless the dividend arises from companies quoted on a recognised stock exchange.
Withholding Tax
There is no withholding tax on dividends, royalties or interest in Gibraltar.
Online Gaming Tax
Online gaming operators based in Gibraltar are liable to a 1% tax on gross gaming revenue up to a maximum of £425,000 per annum.
HIGH NET WORTH INDIVIDUALS
Gibraltar offers a specialist tax status known as Category 2 status to individuals whose net worth exceeds £2,000,000. Category 2 individuals are taxed only on the first £118,000 of their worldwide assessable income, resulting in a minimum annual tax liability of £37,000 and a maximum of £42,380. Income earned outside Gibraltar is not subject to Gibraltarian tax.
Category 2 individuals must not ordinarily engage in a trade, business or employment in Gibraltar without the prior approval of the Finance Centre Director. They must hold exclusive use of approved residential accommodation in Gibraltar and must not have been resident in Gibraltar during the five years immediately preceding their application. There is no statutory 183-day minimum presence requirement, and many Category 2 holders are internationally mobile.
The abolition of the United Kingdom’s non-domicile regime, effective from April 2025, has brought increased international attention to Gibraltar’s Category 2 status as a credible alternative for mobile high net worth individuals seeking a stable, low-tax base with a British legal framework and Mediterranean lifestyle.
A separate regime, the Higher Executive Possessing Specialist Skills (HEPSS) status, is available to senior executives employed by qualifying Gibraltar companies. HEPSS individuals are taxed only on the first £160,000 of employment income.
BANKING
Gibraltar’s banking industry is business-friendly and commands a strong international reputation. Maintaining that reputation requires rigorous compliance with international standards, including anti-money laundering legislation. Gibraltar banks conduct thorough due diligence and KYC checks as a matter of course and prospective clients are advised to engage with their chosen institution early in the process.
Gibraltar’s banking sector has kept pace with the jurisdiction’s evolution as a centre for digital assets. Several licensed banks have confirmed their readiness to provide banking services to regulated digital asset businesses, a reflection of the broader confidence that Gibraltar’s regulatory framework has generated in the sector.
INFRASTRUCTURE
Gibraltar operates an efficient and modern telecommunications network. Multiple private operators offer high-speed connectivity including fixed fibre broadband and 4G and 5G mobile connectivity. Gibraltar’s country code is +350 and its internet domain extension is .gi.
Gibraltar drives on the right and is served by an extensive road network, including tunnels through the Rock itself. Winston Churchill Avenue is the principal thoroughfare connecting Gibraltar with Spain.
Gibraltar International Airport (GIB) offers regular direct services to the United Kingdom, currently operated by British Airways and easyJet. Routes served include London Heathrow, London Gatwick, Manchester, Bristol and Birmingham, though specific routes are subject to seasonal variation. With the Gibraltar-EU treaty now agreed and ratification pending, direct routes to European destinations are anticipated in due course. The airport also caters to private and general aviation, cargo and military flights.
The following Spanish airports provide additional international connections within easy reach of Gibraltar:
| Airport | Distance to Gibraltar | Estimated Drive Time |
| Malaga (AGP) | 128.5 km / 79.8 miles | 1 h 35 min |
| Jerez (XRY) | 119.7 km / 74.3 miles | 1 h 20 min |
| Seville (SVQ) | 202.4 km / 125.7 miles | 2 h 9 min |
Source: Google Maps
The Port of Gibraltar caters to a wide range of vessels including cruise liners, cargo ships and naval craft. Visitors may choose from a range of quality hotels with large conference facilities, including the Sunborn, a five-star yacht hotel located in Gibraltar’s Ocean Village district.
Gibraltar is well equipped to host high-profile conferences and events. Its World Trade Center, which opened in February 2017, overlooks the Straits of Gibraltar and hosts several internationally recognised companies.
KEY INDUSTRIES
Gibraltar’s economy is predominantly service-based, with limited agricultural activity or heavy manufacturing given its size and geography. The jurisdiction imports the bulk of its produce and equipment from abroad.
Tourism and retail are significant contributors to Gibraltar’s economy, with a steady stream of visitors throughout the year shopping for VAT-free goods. The industries described below represent the key pillars of the Gibraltar economy, with fintech and digital assets representing the area of greatest anticipated growth.
Shipping
Gibraltar’s position as a nexus point of global trade dates back to antiquity. The Rock was known to ancient mariners as one of the Pillars of Hercules. Today, an estimated 60,000 vessels travel through the Straits of Gibraltar each year, according to the Gibraltar Port Authority. The Port of Gibraltar is one of the largest bunkering ports in the Mediterranean Sea.
Gibraltar serves a wide range of ancillary maritime industries including ship repair and conversion, and leads in ship arrest proceedings under an efficient body of maritime law based on English Admiralty law. Ships registered in Gibraltar are designated as British and fly a local variant of the Red Ensign flag.
Finance and Insurance
Gibraltar’s business-friendly environment, prudent regulation and strong international standing have made it an attractive base for the finance and insurance industries. The jurisdiction hosts a number of prominent professional services firms and financial institutions. UK-facing companies have historically comprised the bulk of the finance and insurance sector; as a notable indicator of scale, a significant proportion of UK motor insurance policies are written through Gibraltar-based companies.
Finance and insurance companies are regulated by the GFSC. To operate in or from Gibraltar, companies and certain individuals must be registered with the GFSC and hold a relevant licence. Banks and investment firms are also subject to an Internal Capital Adequacy Assessment Process (ICAAP) review.
Property
Residential and commercial property in Gibraltar has consistently attracted demand, underpinned by a regular flow of foreign capital, strong economic growth and an expanding workforce. Since Gibraltar law is based on English Common Law, the conveyancing process is familiar to UK buyers and carries minimal bureaucracy by comparison with other Mediterranean jurisdictions. The sale or transfer of property in Gibraltar is subject to stamp duty calculated by reference to the property’s value and sale price.
Gaming
Gibraltar has been instrumental in the development of online gaming and remains one of the world’s leading licensing jurisdictions for the sector. The Gambling Act 2025, which came into force on 1 October 2025, replaced the long-standing Gambling Act 2005 and represents a comprehensive modernisation of the regulatory framework. The new Act shifts Gibraltar’s approach from a primarily licensing-focused model to a risk-based, supervisory framework. It introduces granular licence categories — including B2C, B2B and a new Gaming Operator Support Services licence covering marketing, software and affiliated activities — and significantly expands the extra-territorial reach of Gibraltar’s gambling regulation. It also imposes enhanced substantive presence requirements, demanding genuine economic contribution and operational activity in Gibraltar, and materially strengthens the enforcement powers of the Gibraltar Gambling Commissioner, who may now issue administrative fines, cease-and-desist orders and impose suspensions. A Gambling Appeals Tribunal has been established as an independent appellate body. The gaming industry contributes approximately 30% of Gibraltar’s GDP, employs more than 3,400 people, and generates around one third of Gibraltar’s tax receipts through a combination of corporate income tax, personal income tax, social insurance contributions and local gambling duties.
Gaming operators are regulated by the Gibraltar Gambling Commissioner, with strict requirements governing advertising, data protection, financial controls and responsible gambling measures.
Fintech and Digital Assets
On 1 January 2018, Gibraltar became the first jurisdiction in the world to introduce a purpose-built regulatory framework for businesses using distributed ledger technology (DLT), through the Financial Services (Distributed Ledger Technology) Regulations. The framework is principles-based, comprising 10 core regulatory principles, and is designed to provide a robust and appropriately flexible environment for an industry characterised by rapid development.
The GFSC regulates DLT Providers, which include cryptocurrency exchanges, wallet providers and related services. Operators are required to comply with Gibraltar’s anti-money laundering, counter-terrorist financing and counter-proliferation financing obligations under the Proceeds of Crime Act 2015 and its subsidiary legislation. A VASP registration regime operates alongside the DLT licensing framework, established under the Proceeds of Crime Act 2015 (Relevant Financial Business) (Registration) Regulations 2021, and applies to entities involved in the exchange or sale of virtual assets that fall within the definition of a relevant financial business but do not require full DLT Provider authorisation. VASP registration requires demonstrated AML/CFT compliance, an approved Money Laundering Reporting Officer and, where applicable, at least one local director.
Post-Brexit, Gibraltar retains unique direct access to the UK market, a position held by no other jurisdiction. Businesses seeking to operate within the EU may choose to establish parallel structures in an EU jurisdiction for EU customers while using Gibraltar as their hub for global and UK-facing operations. The DLT Regulations are expected to be updated in 2025/26, with the anticipated changes including bringing the VASP registration regime within the scope of the DLT Regulations and further streamlining of the overall framework to reflect continued development in the sector globally.
CURRENT OPPORTUNITIES AND FUTURE PROSPECTS
A solid global reputation, strong regulation, competitive taxation, world-class infrastructure, consistent economic growth and an efficient, stable and business-friendly government: these are the principal reasons why Gibraltar continues to attract global investors and entrepreneurs.
The resolution of Gibraltar’s post-Brexit relationship with the European Union marks a watershed moment for the jurisdiction. The treaty between the United Kingdom and the EU was agreed in June 2025, with the text finalised in December 2025 and published in February 2026. Ratification is now underway. Once in force, the treaty will establish a fluid border between Gibraltar and Spain, form a customs union between Gibraltar and the EU, and open direct air routes to European cities — materially expanding Gibraltar’s strategic proposition for businesses and individuals alike. The UK Government has confirmed that British sovereignty over Gibraltar and the operational autonomy of its military facilities are fully protected under the treaty.
Spain’s sustained economic engagement with Gibraltar remains a structural feature of the regional economy. Approximately 15,000 frontier workers cross the border each working day, a figure that underscores the degree of economic interdependence between Gibraltar and the surrounding Campo de Gibraltar. The treaty’s provision for a fluid border will entrench and deepen that relationship.
The British Government has confirmed that the free trade relationship between Gibraltar and the United Kingdom will not change as a result of the treaty. Gibraltar’s unique market access arrangement with the UK remains in place.
Gibraltar has a proven record of maintaining stability across centuries of external pressure. Its economy has grown continuously and its standing as a well-regulated, innovative jurisdiction has been reinforced, not diminished, by the challenges of recent years. All current indicators point to continued growth, with fintech, digital assets, fund structuring and high net worth residency each offering material development potential.
GIBRALTAR: NOT JUST FOR BUSINESS
Gibraltar is an exceptional place to live as well as to do business. It offers a wide range of entertainment and dining, a safe and immaculate environment, and a quality of life that is difficult to replicate elsewhere in Europe. Its schools follow British curricula and consistently outperform the UK average at secondary level, a result attributed to low student-to-teacher ratios and high institutional standards. The University of Gibraltar, which opened in 2015, has extended the jurisdiction’s educational offer further.
The treaty, once in force, will add a further dimension to what Gibraltar already offers as a place to live. The ability to move freely between Gibraltar and the surrounding region gives rise to an unusually complete lifestyle proposition: sun, sea, sand and, within easy reach, the ski slopes of southern Spain. Very few places in the world bring together that combination within a single daily radius. For those who measure quality of life partly by the ability to genuinely step outside and enjoy a natural environment, Gibraltar and its hinterland are difficult to beat.
KEY BENEFITS OF GIBRALTAR
- Stable, business-friendly government with a legal system based on English Common Law and the Gibraltar Pound as currency.
- Competitive tax regime: 15% corporate tax rate, no inheritance, wealth, capital gains or withholding taxes, and stamp duty levied only on Gibraltar-based property transactions. Gibraltar sets its own direct tax system, subject to the international obligations it is freely entering into as part of the new EU treaty framework.
- Category 2 status for high net worth individuals: tax capped between £37,000 and £42,380 per annum on the first £118,000 of worldwide income.
- Consistent and well-documented economic growth, with GDP exceeding £2.9 billion and GDP per capita of approximately £75,957.
- Solid global reputation, strong regulation and full compliance with key international standards and obligations.
- Modern, dependable infrastructure built to British standards, with high-speed mobile and fibre connectivity, international airport, port and marina facilities.
- Pioneer and leading jurisdiction in blockchain and digital asset regulation, with a principles-based DLT framework now in its seventh year of operation.
- Post-Brexit treaty with the EU agreed, text published February 2026 and ratification now underway: a fluid land border with Spain and expanded European connectivity anticipated once the treaty is in force.
- English-speaking jurisdiction with a Mediterranean climate, vibrant community and a thriving property market, plus established residency incentives for high net worth individuals and senior executives.
BEFORE YOU INVEST: KEY CONSIDERATIONS
- Understand the source-of-income test. Corporate tax at 15% applies only to profits accruing in or derived from Gibraltar. A company resident in Gibraltar that generates all income from outside the jurisdiction pays no Gibraltarian tax on that income. Getting the structure right from the outset is material to the tax outcome.
- Engage with the regulator early. For any activity in a licensed sector — financial services, gaming or digital assets — the GFSC and Gibraltar Gambling Commissioner operate on the basis of early, open dialogue with applicants. The jurisdiction’s speed-to-market advantage depends on this relationship being established before the formal application is submitted.
- Allow for KYC and banking timelines. Gibraltar’s banking sector applies rigorous due diligence as a matter of course. Prospective clients should initiate banking conversations at the earliest possible stage, ideally before or alongside any licensing application.
- Take specialist advice on residency status. Category 2 and HEPSS status each carry specific conditions that interact with tax residency rules in other jurisdictions. The Gibraltar tax position should be considered alongside the position in any other jurisdiction where the individual spends time or holds interests.
- The treaty changes the picture — but is not yet in force. The EU treaty, once ratified, will transform Gibraltar’s relationship with the EU and with Spain specifically. Businesses and individuals weighing up a Gibraltar presence should factor in both the current position and the anticipated post-treaty environment, whilst remaining alert to the ratification timeline.
- Property is the entry requirement for Category 2, not just an option. Approved residential accommodation held for exclusive use is a statutory condition of Cat 2 status, not merely recommended. The Gibraltar property market is active and qualifying stock is finite; early engagement is advisable.
- Legal proceedings follow English common law principles. For UK-based clients and advisers, the system is familiar. Court proceedings, contract enforcement, insolvency and conveyancing all operate within a framework closely aligned with English law, with local qualification requirements for practitioners.
LOOKING TO DO BUSINESS IN GIBRALTAR?
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