In order to complement other legislation, especially that relating to the EU Parent/Subsidiary Directive and the Gibraltar 1992 Company, the Government introduced legislation designed to attract to Gibraltar executives possessing specialist skills. There are a number of criteria that both the specialist and his employer must satisfy and these are discussed below. Once these are satisfied and the requisite certificate issued, the individual will be subject to a maximum limit of Gibraltar income tax of £10,000 per annum. Worldwide income not remitted to Gibraltar will be considered to be exempt.
In order for an individual to apply for this certificate he must satisfy certain criteria, in particular the individual must:
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