The development of Gibraltar's offshore trust business has been linked with the growth in its importance as a banking centre for private clients.

The Gibraltar tax year runs from the 1st July to 30th June and on 25 June the Chief Minister Peter Caruana delivered his budget speech to reflect on the performance of the Gibraltar economy and set out the Government’s budget proposals for the fiscal year ending 30 June 2010.

The global regulatory and tax landscape is constantly shifting. As regulatory frameworks and statutory requirements change, so businesses may find it advantageous to reassess their place of incorporation and their corporate structure ...

Gibraltar's Experienced Investor Fund offers institutional managers a regulated, flexible alternative to traditional fund domiciles, combining rapid setup, proportionate oversight, and tax efficiency. With a new EU treaty resolving post-Brexit uncertainty and a proven track record in digital assets, Gibraltar presents a compelling case for mid-market managers seeking credible jurisdiction without the operational burden of major fund centres.

Spain's Ministry of Finance announced, on 20 September, that the temporary Solidarity Tax on Large Fortunes for 2023 and 2024 had raised €632 million this year.

Jackson Amongst the fanfares of Ode to Joy and the sighs of relief as Ursula von der Leyden trumpeted "Europe's moment" by announcing a proposal for a recovery fund of €750bn....

Gibraltar is able to facilitate all of the expectations of Swiss Managers as a European re-domiciliation destination for investment funds, and has in fact recently introduced changes to its Experienced Investor Fund regime to facilitate some of the factors set out below, considered to be the main expectations for Swiss Managers when re-domiciling funds.

The concept of a Trust was first used in Anglo Saxon times and is an arrangement whereby property is transferred from one person or corporation (the Settlor) to another person or corporate body (the Trustee) to hold for the benefit of a specified list or class of persons (the Beneficiaries). A Trust is not a corporate vehicle, joint venture or Partnership. It is an equitable arrangement between the Settlor and the Trustee represented by a set of instructions.

An International Tax Agreement between the UK and Spain in respect of Gibraltar entered into force on 4 March 2021.

For many reasons, moving to or simply working in Gibraltar is a great idea in 2020 and beyond. Below you'll find a list of the key features of living,...

A new law, the Income Tax (Amendment No. 2) Act 2024, has been passed, updating the Income Tax Act 2010.

There are many factors which would attract someone to relocate to Gibraltar. Situated on the southern tip of the Iberian Peninsula, "the Rock" enjoys a temperate Mediterranean climate with mild winters and warm summers.

The above measures will not apply if the private landlord agrees to defer the rent due in Q2 by waiving it and extending the existing lease by three months.

The first edition, published in February 2008, has already established a reputation as the original book on Protected Cell Companies (PCCs) - a growing phenomena in the insurance industry in particular.