Gibraltar is also fully compliant with the information disclosure obligations contained in the Mutual Assistance Directive applicable to all EU Member States. Gibraltar is among the countries that have had the highest income per capita in the world despite its size. There are no restrictions on doing business with certain countries or jurisdictions in Gibraltar. It enjoys an unemployment rate of 1% with the labour market bolstered by a combination of native and expatriate commuters arriving daily from Spain. No VAT, no capital gains tax, and 10% corporation tax make the territory ideal for international business. Are there any restrictions on doing business with certain countries or jurisdictions? The industries listed below represent key sectors of Gibraltar’s economy. More recently, however, Madrid’s tone has been more conciliatory, showing a willingness to cooperate on shared threats to prosperity. The GFSB is a non-profit organisation that exists to help small businesses in Gibraltar to start, grow and thrive. It enjoys a solid global reputation for stability and efficiency with robust infrastructure and prudent regulation. Tax Regime. Gibraltar has a small population, and therefore needs to import labour. Limited Liability Partnership (LLP) Similar to above but for one very important distinction; each partner in an LLP is insulated from liability which may result through the actions, or inactions, of any of other partners. The proposal, which featured in Bloomberg, would see Gibraltar-based insurers opening offices in the neighbouring La Linea De La Concepcion, which would, in turn, provide additional employment and investment to the Spanish border town. There is also a requirement for any person working in Gibraltar to be registered in advance as an employee with the Employment Service (see above). The nature of the business will also determine whether additional licensing is required, such as licences for regulated industries (e.g. Trustees, however, can be resident in Gibraltar. 0000044466 00000 n In Gibraltar there are two types of companies: resident and non-resident. Gibraltar has become a prime jurisdiction for funds in recent years, with legislation allowing for a range of options including Private Funds and Experienced Investor Funds. Gibraltar’s Victoria Stadium, meanwhile, has a capacity of 2,000 and hosts regular sporting and entertainment events, including MTV’s “Gibraltar Calling” Music Festival. This online handbook has been written to give the busy executive an overview of the investment climate, taxation, forms of business organisation and business accounting practices in Gibraltar. In 2016 a full 84% of the electorate (compared to the British average of 72.2%) turned out to vote on June 24th, with 95.91% (the highest majority in all of Britain) voting to remain within the EU. GFSB MEMBERS BENEFIT FROM: This Guide is intended to assist Today it boasts a broad portfolio of industries including finance, insurance, shipping and gaming. The 95.9% of Gibraltarian voters who rejected Brexit understood all too well the potential existential threat that it posed. Includes investing and setting up a business in the UK and doing business in Gibraltar. Doing Business Data Corrections and Findings of Internal Audit. Shipping, finance and insurance, property, and gaming represent the traditional “bread and butter” industries, while fintech is where the jurisdiction expects to see considerable growth well into the future. Job growth was at 3.6%, with average annual earnings of £28,752, higher than the UK average of £27,600. The airport also caters to charter/private flights, as well as cargo planes and military aviation. Spanish may be used in dealing with companies from that country that operate in Gibraltar. Gibraltar’s official currency, the Gibraltar Pound, is minted in Gibraltar and shares parity with the British Pound – both currencies are legal tender in Gibraltar. Benefits of Doing Business in Gibraltar Forming a company in Gibraltar is relatively simple and has quite a few advantages compared to other EU jurisdictions. Gibraltar serves a wide range of ancillary maritime industries including ship repair and conversion, and leads on ship arrests, thanks to an efficient set of maritime laws based on English Admiralty law. 0000003507 00000 n Review of Data Irregularities: Report prepared by Management of the Development Economics (DEC) Vice-Presidency, the World Bank Group. 0000039506 00000 n DOING BUSINESS IN GIBRALTAR GIBRALTAR Duke of Kent House, Cathedral Square, Gibraltar Tel: +350 20074950 Fax: +350 20074943 Email: firstname.lastname@example.org www.visitgibraltar.gi LONDON 150 Strand, London WC2R 1JA Tel: +44 (0)20 7836 0777 Fax: +44 (0)20 7240 6612 Email: email@example.com www.visitgibraltar.gi MADRID Key Benefits of Gibraltar. The results mirrored the sovereignty referendums of 2002 and 1967 when 98.48% and 99.64% of voters respectively elected to remain British. This amazing change is certainly due to the biggest industries which invest in the country. Every entity with a non-trading office in Gibraltar must establish a place of business. These types of trusts require more disclosure, however, including registration with the GFSC and the Registrar of Dispositions. UK-facing companies comprise the bulk of these; one interesting statistic to note is that one in five UK cars are insured with Gibraltar-based companies. 0000006909 00000 n Of course there is so much more to Gibraltar than just business opportunities and low taxes. treaties. A Foundation Charter and Foundation Rules arethen written up detailing every aspect of the funds purpose, duties, operation and beneficiaries. Spain, by contrast has a much higher unemployment rate and Andalucía, which borders Gibraltar, is its worst affected region. Online Gaming Tax Online Gaming operators (e.g. Therefore a company that is resident in Gibraltar, but derives all profits from outside the jurisdiction, will not be liable to pay tax on this income. #gibraltarfinance #gibraltar #grantthornton Individuals and companies pay income tax on local earnings, but not on any foreign income. However, in deciding whether an activity is a trade or a capital gain the Commissioner will refer to predominantly UK case law and look to the level of professional organization applied to an activity in order to determine whether such activity amounts to a trade or a capital gain. Ships registered in Gibraltar are designated as British, and therefore fly a local variant of the Red Ensign flag. 0000037701 00000 n 0000042156 00000 n Gibraltar encapsulates approximately 29 kilometres (18 miles) of roads, including tunnels which go through the Rock itself. Only the first £80,000 of their assessable income is taxable in Gibraltar subject to a minimum tax payable of £22,000 and a maximum of £29,800. Gibraltar is not part of the UK, but contrary to all other British Overseas Territories was a … Benefits of Doing Business in Gibraltar. Foundation. The list of Gibraltar-based gaming companies includes 888, bet365, William Hill, Betfair, bwin, Gala Coral and Ladbrokes. Foundation The Private Foundations Act 2017 came into force in April 2017 allowing for the establishment of foundations in Gibraltar. The Gibraltarian lifestyle is a unique hybrid experience where British influences are paired with Mediterranean flair, alongside additional North African and Asian infusions. EIF’s. No tax is payable on a Gibraltar trust, provided the trust does not earn income locally and/or the Beneficiary is not a Gibraltar resident. Though it’s fair to say that the challenges of Brexit are not specific to Gibraltar, but rather impact all of Europe, and, indeed global trade as a whole. In Gibraltar there are two types of companies: resident and non-resident. In order to do so they must first become sanctioned to do so by the GFSC and pay them an annual fee of £3,000 (plus an additional £1,000 for each cell). Legal 500 Doing Business in Gibraltar. 0000001033 00000 n As with Gibraltar’s gaming industry, however, only the most trusted, top-tier applicants will be granted a coveted operating licence. The leading activities in Gibraltar are Financial Services and E-Commerce, Insurance, Bunkering, Property, Tourism and Transport as well as maritime related services given Gibraltar’s location. Gibraltar affords special status, known as Category 2 status, to individuals whose net worth exceeds £2,000,000. 0000003566 00000 n Brexit also adds an additional dimension to the perennial issue of relations with Spain, whose government continues to claim sovereignty over the territory. 0000042378 00000 n Whether entertaining clients, or just looking to relax after a long day, Gibraltar offers plenty of entertainment and diversion, including pubs, bars, clubs and casinos, and plenty of fine dining. Finance and insurance companies are regulated by the GFSC; to operate in Gibraltar companies (and indeed certain individuals) must be registered with the GFSC and possess a relevant licence. Asset Protection Trusts are particularly popular, since they offer various key benefits, including shielding a settlor’s strategic assets against future claims by creditors. They are exempt from any licensing requirements, and must remain private for a year from the date of offer. Spanish may be used in dealing with companies from that country that operate in Gibraltar. 0000042997 00000 n Doing business in Gibraltar: This guide is prepared by Gibraltar office of Baker Tilly . Today an estimated 60,000 vessels travel through the Straits of Gibraltar each year, according to statistics from the Gibraltar Port Authority. While Brexit continues to dominate the headlines, the mood in Gibraltar remains one of cautious optimism. Protected Cell Company (PCC) Under the Protected Cell Companies Act 2001, a new form of company was introduced in Gibraltar, the PCC. Forming a company in Gibraltar is relatively simple and has quite a few advantages compared to other EU jurisdictions. Foundations operate much like a company; they must keep detailed accounts and supply financial statements to Companies House. ... Our framework identifies nine areas businesses can address to build a structured and comprehensive approach to crisis management and business resilience. There is also a strong regulatory emphasis on responsible gambling and anti money laundering legislation. Indeed there is a strong case for cooperation; a total of 11,069 frontier workers commute back and forth over the border, according to statistics from the Gibraltar government. If all their combined conversations could be summed up in one word, that would be “opportunity”. Gibraltar boasts an extremely efficient and modern telecommunications network, with multiple private operators offering high speed connectivity, including fixed fibre broadband and 3G and 4G mobile connectivity. The Rock itself was known to ancient mariners as one of the “Pillars of Hercules”, the other being Jebel Musa mountain in Morocco. The Gibraltar Tax Commissioner accepts the definition of PE set out in Article 5 of the Organisation for Economic Co-operation and Development (OECD) Model Convention. Gibraltar weathered the financial crisis with barely a blemish and enjoyed steady growth, year on year, with a GDP of £1.9 billion from 2016 and 2017. A short distance from the stadium is Gibraltar’s World Trade Center, which officially opened on 15th February 2017. (See chapter on Setting up a business in Gibraltar.). 0000037551 00000 n Gibraltar’s economy is almost entirely service-based. Gibraltar is also a popular jurisdiction for ship registration. In addition to background facts about Gibraltar, it includes relevant information on business operations and taxation matters. Dividend Receipts Income tax is not charged on dividends received by a company. Brexit fears have not slowed foreign investment, which grew in 2017 and Gibraltar’s impressive advances in the blockchain sector continues to make headlines and has resulted in a massive surge in interest in the jurisdiction. Gibraltar’s GDP per capita during the same period was £56,612. Gibraltar is a British overseas territory located on the southern tip of Spain with a population of 33,573. Gibraltar is exempt from EU legislation on VAT and enjoys full autonomy on all tax issues. Protected Cell Company Gibraltar’s high quality schools have curriculums based on those in Britain, though interestingly, secondary school grades are consistently higher than the UK average. 0000003603 00000 n Business hours 9am to 5pm from Monday to Friday. Gibraltar has also entered into arrangements with the US in respect of FATCA and with a separate Intergovernmental Agreement in respect of the automatic exchange of tax information with the United Kingdom. 0000007885 00000 n 0000037326 00000 n Whatever the outcome, Gibraltar has a proven track record of maintaining stability in the face of crises spanning millennia. Business language English is the official language of business in Gibraltar. Under the Gambling Act 2005, all gaming operators in Gibraltar require a special gaming licence. Doing Business in Gibraltar 2013 has been written for Moore Stephens Europe Ltd by Moore Stephens Limited. Similarly, any Beneficiaries who are resident in Gibraltar will also be taxed on income or assets received through the foundation. Gibraltar has been instrumental in the growth of online gaming and is a key jurisdiction serving the industry. Doing Business in Gibraltar Gibraltar combines strong economic growth and a favourable tax regime with a warm, Mediterranean climate and vibrant lifestyle. finance, gaming), specific trade licences (e.g. Immigration and the right to enter Gibraltar are governed by the Immigration Control Ordinance. Gibraltar therefore banks perform rigorous due diligence and KYC (Know Your Customer) checks, which can be lengthy at times. While all indicators point to yet another year of strong economic growth, one cannot mention Gibraltar’s future prospects without first addressing the proverbial elephant in the room. Business language. Mon-Fri 0900-1700; 0800-1400 in summer. Investors in Gibraltar are entitled to support through the European Regional Development Fund (ERDF), for business development, tourism, technology-transfer and infrastructure projects and the European Social Fund (ESF), for training and retraining projects. Recent developments in Gibraltar’s crypto industry, meanwhile, have prompted recommendations by the Gibraltar Funds and Investment Association (GFIA), that crypto funds be managed as Under Article 227 of the Treaty of Rome, Gibraltar is a member of the European Union, having gained membership automatically when the United Kingdom joined in 1973. 0000001135 00000 n 0000043827 00000 n 0000037401 00000 n Gibraltar’s small size and close-knit community delivers considerable speed to market with easy accessibility to key decision makers in the jurisdiction. Its main thoroughfare is named Winston Churchill Avenue and connects Gibraltar with Spain. As with a trust, a foundation can be used to protect assets and property, for example for estate planning purposes to safeguard assets against future financial uncertainty. Management Review of Data Irregularities in the Doing Business Reports from 2016 to 2020: Verification Report. • Stable, business-friendly and non-bureaucratic government legal system based on English Common Law and Pound Sterling as currency. Generally speaking, however, Gibraltar’s swift legislative turnaround means the jurisdiction is fully up to date with EU laws and directives, where applicable, such as the General Data Protection Regulation (GDPR), and will continue to maintain this harmonisation for the foreseeable future. Limited Liability Partnership EY Doing Business in Gibraltar 2016 - 2017 Published on Dec 12, 2016 Published annually by #EY #Gibraltar a comprehensive summary of the areas and benefits of doing business in #Gibraltar Company Gibraltar’s financial industry is regulated by the Gibraltar Financial Services Commission (“GFSC”) which operates in concord with key overseas agencies including the OECD, IMF and FATF. Dress Businessmen and women are expected to dress formally and conservatively in Gibraltar, with most men wearing suits and ties to the office. This status is based on strict criteria; Category 2 individuals cannot ordinarily engage in a trade, business or employment in Gibraltar. There is no restriction on the maximum number of shareholders that Gibraltar registered private or public companies may have. The Port of Gibraltar, meanwhile, caters for a wide variety of vessels including cruise liners, cargo ships and British naval craft. English is the official language of business in Gibraltar. There are, however, restrictions on specific industries which require special licensing. for construction and allied trades, real estate) and/or special manufacturing and importation licences. An Experienced Investor Fund (“EIF”) is a regulated collective investment scheme exclusively for investment by experienced investors and is established under the EIF Regulations 2012, and registered with the GFSC. Foreign Companies doing business in Gibraltar or from Gibraltar-Part XII and Part XIV (Branch) Registration Updated January 2018 1 A Foreign Company can carry on business in Gibraltar or from Gibraltar, provided that it registers under Part XII or Part XIV of the Companies Act. Before setting up a company in Gibraltar one must, for tax considerations, first consider whether or not income will be derived inside Gibraltar . Income Tax Individuals based in Gibraltar pay tax on income earned from between July 1st of one year, to June 30th the following year. Short-term business travellers Subject to the “income from occasional presence” exemption above, individuals working in Gibraltar on a temporary basis are taxable in Gibraltar from day one. Plus, since Gibraltar law is based on English Common Law, red tape is at a bare minimum – especially when compared with the bureaucratic nightmares for which other Mediterranean countries are notorious. Data Integrity in Production Process of the Doing Business … %PDF-1.5 %���� 336 0 obj <> endobj xref 336 32 0000000016 00000 n 0000037476 00000 n Gaming operators are regulated by the Gibraltar Gambling Commissioner with strict guidelines on advertising, data protection, accountancy and payments. Although Gibraltar has its own autonomous Parliament, legal practitioners must first gain their qualifications from the United Kingdom. The sale or transfer (except between spouses) of property within Gibraltar is subject to stamp duty; the amount is variable and is based on the value of the property and sale price. Gibraltar combines strong economic growth and a favourable tax regime with a warm, Mediterranean climate and vibrant lifestyle. Interest Loan interest is only taxable at the rate of 10% to the extent that it is received or receivable by a Gibraltar registered company from another company and exceeds £100,000 per annum or, constitutes a trading receipt. 0000002252 00000 n Both of these results speak volumes about Gibraltar and its people; who view themselves as distinctly British, but ultimately European. Businessmen and women are expected to dress smartly in Gibraltar, with most men wearing suits to the office. 0000001720 00000 n Doing Business in Gibraltar 2016 has been written for Moore Stephens Europe Ltd by Moore Stephens Limited. 0000043556 00000 n 0000007558 00000 n • Home to some of the world’s biggest brands, market leader in insurance, finance and online gaming, blockchain/crypto industry frontrunner. 4. We represent the business community and pressure Government on our members behalf. • Solid global reputation, strong regulation and full compliance with key European and international treaties. Company Companies are fully distinct legal entities which enjoy the benefits of limited liability. On January 1st, 2018, Gibraltar made headlines globally when it introduced its ground-breaking Distributed Ledger Technology (DLT) Regulations. 0000037626 00000 n Doing Business and Investing in Gibraltar. This means that, while Gibraltar-based companies are currently able to sell and provide their services to other Single Market countries, in a process known as “passporting”, imports and exports are still subject to local customs controls and excises. 0000062747 00000 n Download the guide. 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