ARTICLE · 11 DECEMBER 1997

Qualifying Companies

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GibraltarWealth Management

Under the Income Tax (Amendment) Ordinance 1983 and the Income Tax (Qualifying Companies) Rules 1983, foreign owned companies may apply for 'qualifying status' whereby profits not remitted to Gibraltar are taxed at such rate as may be prescribed, but not less than 2% and not more than 35% provided:-

The company has a minimum paid up share capital of œ1000.

No Gibraltarians or residents of Gibraltar own shares in the company.

The company does not carry on business or trade with Gibraltarians or residents of Gibraltar.

A qualifying certificate fee of œ250 is paid on application.

A œ1000 deposit is lodged with the Gibraltar Government as security for future taxes.

Nominee shareholders may be used. Application for qualifying status is made to the Financial & Development Secretary.

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