Gibraltar is an onshore financial centre, which has been part of the EU since 1973. Leading activities are financial services, shipping, on-line gaming and tourism.

Gibraltar's tax regime allows various fiscal advantages. There is no inheritance tax, capital gains or wealth tax and the maximum corporate tax rate is 10%.

Gibraltar's legal system is based on the English system. The fund industry in Gibraltar is regulated by the Financial Services Commission (FSC) and is committed to maintaining regulatory standards that are equivalent to those of the United Kingdom's Financial Authority (FSA). The FSC is a robust and sound governing body whilst retaining the flexibility required of a smaller jurisdiction and so providing for a close working relationship between regulator and regulated funds.

A wealth of international companies have established themselves in Gibraltar, offering a full range of main-stream financial service like banking and insurance. Other benefits of Gibraltar's infrastructure include political and economic stability, a professional workforce trained to British standards an no work permit restrictions for European citizens.

The IMF noted that Gibraltar is "at the forefront of good practises".


Sources of information

Financial Services Commission -

Gibraltar Government


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