Partner Stuart Dalmedo summarises the 2023 Gibraltar Budget. The Chief Minister confirmed that there will be an election this Autumn, so this may be his last Budget as Chief Minister...

‘Tax havens’ have come under considerable outside pressure over the last 10 years. As a Gibraltar legal practitioner, I took an early professional interest in writing about developments in the offshore industry and I could sense the change in the wind and prevailing currents that had propelled a handful of small jurisdictions into the forefront of international finance.

The biggest news of the year has to be the landmark tax agreement between the UK and Spain affecting Gibraltar.

This briefing summarises the recent BEAT COVID measures announced by Her Majesty's Government of Gibraltar (‘HMGoG'), which have now been legislated for under the Appropriation ...

As the owner of a start-up or a crypto investor researching blockchain-friendly jurisdictions, no doubt you have already read numerous articles comparing the various crypto-friendly countries...

Few investment managers would disagree that the current state of affairs has translated into one of the most challenging periods in the history of the investment industry.

The Gibraltar economy is well diversified and its main industries are finance, gaming, fintech, tourism and shipping, with Gibraltar being one of the busiest bunkering ports in Europe.

Corporate Tax Comparative Guide for the jurisdiction of Gibraltar, check out our comparative guides section to compare across multiple countries

Apart from previous transposition of EU directives into our laws, tax law is amended by instigation from the Government of Gibraltar, or as an initiative driven by the industry itself at any time.

ISOLAS Partners Adrian Pilcher, Emma Lejeune, and Stuart Dalmedo, have once again contributed to the Private Client 2023 Guide for Gibraltar in the International Comparative Legal Guides (ICLG).

Gibraltar levies tax on a territorial basis; generally, individuals would be chargeable to tax on income that accrues in and derives from Gibraltar. Income that is accrued in and derived from outside Gibraltar...

Although businesses in Gibraltar generally adopt a corporate form, they could be set up as a company, a sole trader or a partnership.