The Private Sector Pensions Act 2019 (the ‘Act') came into force on the 4th August 2021.

The Financial Services Act 2019 ("FSA 2019") finally came into effect on 15th January 2020. It filled me with dread when I saw that it was 667 pages long and accompanied by 41 pieces of supporting...

On 15 July 2026, the UK–EU Agreement in respect of Gibraltar enters provisional application, fundamentally altering the operational environment for fund managers. While the treaty does not restore EU passporting or change Gibraltar's domestic fund framework, it eliminates border friction and introduces unprecedented Schengen mobility advantages for Gibraltar residents. How will these changes reshape the calculus for fund principals considering where to base their operations?

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 Government has tabled the Private Sector Pensions (Amendment) Bill 2021 (the "Bill") to amend the provisions of the Private Sector Pensions Act 2021 (the "Act")...

Gibraltar, as a member of the European Union has seen its reputation grow exponentially as its stable government and political status continues to support its reputation as a robust European finance centre.

Gibraltar recently released its 2025 National Risk Assessment (NRA), providing a clear view of the government's approach to managing financial crime risks, especially in the key areas of money laundering, terrorist financing, proliferation financing and sanctions circumvention.

Greetings and welcome to summer in Gibraltar. Now it's not often that I do ‘requests' in this column but I am making an exception this month.

Regular readers will recall that, as Christmas approaches, this column pays its annual visit to dear old Mrs Rock, who is generally mightily confused about the financial aspects of life.

Published in the Gibraltar Gazette, the Protected Cell Companies (Amendment) Bill 2026 (the “Bill”) marks a significant evolution in the jurisdiction’s digital asset landscape. It enables PCCs specifically those authorised as Experienced Investor Funds (“EIFs”) to issue cell shares as share tokens recorded on a distributed ledger.

Gibraltar's Protected Cell Companies (Amendment) Bill 2026 introduces a framework enabling PCCs authorised as Experienced Investor Funds to issue cell shares as share tokens on distributed ledgers.

The Government of Gibraltar takes regulation and compliance very seriously, whether it is complying with all EU directive obligations or the highest standards of regulation in financial services.

Gibraltar is one of the several domiciles that provides for protected cell companies (PCC). It is interesting that while the PCC was initially developed for the captive insurance industry it has now also become a popular method of structuring hedge funds, property funds and private equity funds.

Gibraltar Alternative Investment Funds ("AIFs") may be structured either as experienced investor funds ("EIFs") or private schemes (also known as "Private Funds").

Known for its robust financial regulation, attractive tax regime and flexible fund structures, this small but mighty British Overseas Territory is turning heads in the investment world. Here's why Gibraltar might just be the golden ticket for your fund.

Suppose Spanish exporter (a) sells to Hong Kong importer (b) at $100. And suppose the exporter is running a very profitable business. His taxes in Spain will be very high. In order to reduce the amount he would need to pay in taxes, the exporter could make the profit in Gibraltar rather than in Spain.