Gibraltar: Tax Treaties

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What Does The UK–EU Gibraltar Treaty Mean For Fund Managers?

On 15 July 2026, the UK–EU Agreement in respect of Gibraltar enters provisional application, fundamentally altering the operational environment for fund managers. While the treaty does not restore EU passporting or change Gibraltar's domestic fund framework, it eliminates border friction and introduces unprecedented Schengen mobility advantages for Gibraltar residents. How will these changes reshape the calculus for fund principals considering where to base their operations?

Gibraltar Finance

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ISOLAS

Private Client Laws And Regulations Gibraltar 2026

Gibraltar levies tax on a territorial basis; generally, individuals would be chargeable to tax on income that accrues in and derives from Gibraltar. Income that is accrued in and derived from outside Gibraltar...

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ISOLAS

Implementation Of Gibraltar's Post-Brexit Treaty With The EU Set For 10 April

The Gibraltar government confirmed, in a briefing to the Brexit Transition Advisory Group (BTAG) on 29 January, that the expected date for the entry into force of the UK-EU treaty to govern Gibraltar's post-Brexit relationship with the EU is 10 April 2026, a significant advancement on previously indicated timelines for the treaty's application.

TS

The Sovereign Group

Gibraltar Corporate Tax 2025 - Law And Practice

Although businesses in Gibraltar generally adopt a corporate form, they could be set up as a company, a sole trader or a partnership.

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ISOLAS

Economic Oasis: Saudi Arabia's Allure For European Businesses

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The Sovereign Group

ISOLAS LLP Contributes To 2022 Chambers Corporate Tax Global Practice Guide

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ISOLAS

Tax Treaty Between Spain And Gibraltar

European Union Tax

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Fiduciary Group

Spain-UK Tax Agreement Regarding Gibraltar – Impact On Gibraltar Companies

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Fiduciary Group

ISOLAS LLP Contributes To The ICLG – Private Client 2021 Guide

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ISOLAS

Gibraltar Joining Schengen Makes It The Ultimate Residence

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Hassans

Spanish Senate Approves Gibraltar/Spain Tax Treaty

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ISOLAS

Gibraltar Ratifies Double Tax Agreement With The UK

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Fiduciary Group

Gibraltar Ratifies Double Tax Agreement With The UK

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ISOLAS

United Kingdom Ratifies Double Tax Agreement With Gibraltar

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ISOLAS

Gibraltar Funds: The Case For Gibraltar

Gibraltar Finance

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ISOLAS

Bots, Borders And Brussels: The EU AI Act And Gibraltar

Gibraltar Technology

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ISOLAS

Artificial Intelligence ("AI")

Worldwide Technology

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ISOLAS

Spain Moves To Remove Gibraltar From Its Blacklist – A Welcome Historic Development

Gibraltar Commercial

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ISOLAS

Implementation Of Gibraltar's Post-Brexit Treaty With The EU Set For 10 April

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The Sovereign Group

In-Perspective #2: Grahame Jackson – Part 2 (Video)

The biggest news of the year has to be the landmark tax agreement between the UK and Spain affecting Gibraltar.

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Hassans

Gibraltar Best Placed For Double Taxation Agreements Following Signed UK Treaty

The deal will also position Gibraltar's offering on a level playing field with competing jurisdictions that currently already have double taxation agreements with the UK.

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ISOLAS

Gibraltar - Spain Tax Treaty

A tax treaty between the United Kingdom and the Kingdom of Spain regarding Gibraltar has been agreed on the 4th of March.

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Fiduciary Group

Gibraltar Spanish Tax Treaty – The Impact On Individuals

The Gibraltar Spanish Tax treaty aims to eliminate uncertainty around the tax position of people who are treated as tax resident in both countries.

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Hassans

FATCA –The End Of The Beginning Or The Beginning Of The End?

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Fiduciary Wealth Management Limited

Corporate Countdown - Setting Out A Tax Timetable

Gibraltar Wealth Mgt

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Hassans

Gibraltar´s Tax Case Against The EU Commission

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Hassans

Gibraltar as a Trust Jurisdiction

Gibraltar Wealth Mgt

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Hassans

Gibraltar – New tax measures in 2005

Gibraltar Wealth Mgt

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Hassans

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