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An oral hearing before the European Court of Justice was conducted on March 14 in a case dating back to 2004 that involves the government of Gibraltar and the European Commission.

In several columns over recent months, I have highlighted the different forces at work driving the Gibraltar and Spanish residential property markets.

On October 15th Gibraltar 2019 and the UK entered into a double taxation agreement.

H.M Government of Gibraltar has today published in the Gibraltar Gazette the Income Tax 2010 (Amendment No. 3) Regulations 2018 which transposes into the Income Tax Act 2010 Council Directive (EU) 2016/1164 ...

One of the most enduring impressions for visitors to Gibraltar is its Britishness. And it's not just the red post and telephone boxes.

The optimism over Gibraltar’s on-going economic growth and the development of the jurisdiction as a leading and well regulated finance centre has continued in 2005 despite some uncertainty surrounding the final outcome of a legal ruling on Gibraltar’s proposed new measures on corporate taxes

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 government budget surplus for 2014/2015 is estimated at £51.3 million, representing the 2nd highest surplus in Gibraltar's financial history.

The Gibraltar Chamber of Commerce have supported the Government's notes on the need for a cautious approach to future public expenditure in the current post-Brexit environment.

Individuals who wish to enjoy the benefits of Mediterranean living in a beneficial tax environment may avail themselves of the Qualifying (Category 2) Individual Rules 2004 (the Rules)

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 ...