Taxation in Gibraltar

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The EU Commission says Gibraltar’s financial services industry is not ‘harmful’ to other EU tax regimes.

Gibraltar has been labelled a “bad boyfriend” rather than a “friendly neighbour” by Spain’s Director of Customs as tensions between the UK and Spain continue to grow ahead of Brexit.

The European Commission (EC) confirmed on Thursday its intention to extend an investigation on Gibraltar’s tax regime. A formal inquiry began in October 2013 to examine whether the country’s “corporate tax regime selectively favors certain categories of companies, in breach of EU state aid rules.”

It is gratifying when people say that they read my articles and last month’s piece about the “offshore” industry appears to have generated some interest. Particularly my conclusion that Gibraltar was well placed to take advantage of the “brave new world” emerging in the world of offshore finance.

The British Virgin Islands, Gibraltar, Montserrat, the Turks and Caicos Islands and Bermuda have signed tax information sharing agreements with the UK Government.

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