Gibraltar Residency & Business Support
We assist individuals and businesses establishing themselves in Gibraltar, including applications for Category 2 status.
Residence and tax residence
Category 2 status is a route by which an individual may obtain residence in Gibraltar. Eligibility and the application procedure are set by the Government of Gibraltar, and the decision is theirs, not ours.
Tax residence is a separate question. It is determined by Gibraltar tax law and by the law of any other country in which you may also be treated as resident, and neither follows automatically from the other.
Gibraltar does not levy inheritance tax, capital gains tax, wealth tax or VAT, although other taxes and duties do apply. Whether a change of residence benefits you depends on your circumstances, so please take independent tax advice, including in the country you are leaving.
Contact us with your circumstances and we will tell you whether, and how, we can assist.
Make an enquiry about this service
Tell us about your circumstances and we will explain how we can help.