Key Gibraltar Facts

  Territory

• Part of the EU since 1973

• Common Law system based on
  English Law

• Stable and successful economy

• Central European time zone

• Well regulated Finance Centre

• Access to the single European
  market in financial services

• Investor Protection Schemes

• Excellent communications
  infrastructure

• Easy international access

• Tax friendly jurisdiction

Key Tax Facts

• 10% Corporation Tax

• Special tax regimes for:
  - High Net Worth individuals
  - Relocated executives

• No Inheritance Tax or Estate Duty

• No Wealth or Gift Taxes

• No Capital Gains Tax

• No VAT

• Minimal Stamp Duty rates

• No tax on Bank interest

• No tax on listed investment income