Gibraltar
Jurisdiction Editor: James Levy & Grahame Jackson
Editor email: james.levy@hassans.gi & grahame.jackson@hassans.gi
Updated 27/01/2020
Hassans, PO Box 199, 57/63 Line Wall Road, Gibraltar
Tel: + 350 200 79000 Fax: + 350 71966
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Portfolio of Laws
- Laws
- Bankruptcy (Register of Dispositions) Regulations 1990 (as amended, 2012)Download
- Business Names Registration Act (Amendment) Act 2014Download
- Companies (Re-Domiciliation) Regulations 1996, as amendedDownload
- Companies Act 2014 (as amended)Download
- Electronic Commerce (Amendment) Act 2015Download
- Financial Services Act 2019Download
- Income Tax (Allowances, Deductions and Exemptions) Rules 1992 (as amended)Download
- Income Tax (Interest and Royalties) (Switzerland) Regulations, 2006Download
- Income Tax (Returns) Notice 2011 (as amended)Download
- Income Tax Act 2010 (Amendment No. 1) Regulations 2017Download
- Income Tax Act 2010 (Amendment No. 2) Regulations 2017Download
- Income Tax Act 2010 (Amendment No. 3) Regulations 2018Download
- Income Tax Act 2010 (as amended)Download
- Insolvency Act 2011 (as amended)Download
- Limited Partnerships Act (as amended)Download
- Memorandum of Understanding with Jersey Financial Services Commission – March 2014Download
- Partnership Act (as amended)Download
- Partnerships and Unlimited Companies (Accounts) Regulations, 1999 (as amended, 2015)Download
- Perpetuities and Accumulations Act 1986Download
- Private Foundations Act 2017Download
- Protected Cell Companies Act, 2001 (as amended, 2013)Download
- Qualifying (Category 2) Individuals Rules, 2004 (as amended, 2015)Download
- Qualifying (Category 3) Individuals Rules, 2008Download
- Qualifying (Category 4) Individuals Rules, 2008Download
- Rates of Tax, Rules 1989 (as amended, 2018)Download
- Register of Ultimate Beneficial Owners Regulations 2017Download
- Registered Trust Act, 1999Download
- Tax Dispute Resolution Regulations 2019Download
- Trustees Act (as amended, 2017)Download
- Trustees (Incorporation) Act (as amended, 2007)Download
- Trusts (Recognition) Act 1989Download
- Tax Treaties pending
- Tax Information Exchange Agreements
- AustraliaDownload
- AustriaDownload
- BelgiumDownload
- DenmarkDownload
- Faroe IslandsDownload
- FinlandDownload
- FranceDownload
- GermanyDownload
- GreeceDownload
- GreenlandDownload
- GuernseyDownload
- Guernsey – 2015 ProtocolDownload
- IcelandDownload
- IndiaDownload
- IrelandDownload
- ItalyDownload
- MaltaDownload
- MexicoDownload
- NetherlandsDownload
- New ZealandDownload
- NorwayDownload
- PolandDownload
- PortugalDownload
- South AfricaDownload
- SpainDownload
- SwedenDownload
- TurkeyDownload
- United KingdomDownload
- United Kingdom – Agreement and Notes Amending 2009 TIEADownload
- United StatesDownload
- TIEAs pending