ISOLAS Partners Adrian Pilcher, Emma Lejeune, and Stuart Dalmedo have once again contributed to the Private Client 2025 Guide for Gibraltar in the International Comparative Legal Guides (ICLG).
ICLG consults legal experts across 24 jurisdictions for commentary on common issues in private client laws, covering tax, succession planning and immigration issues.
The Gibraltar Chapter covers common issues in private client laws – including pre-entry tax planning, connection factors, taxation issues on inward investment, succession planning, trusts and foundations, immigration issues and tax treaties.
Gibraltar continues to offer an attractive tax regime, with no inheritance, capital gains, estate, gift, or wealth taxes. In addition, Gibraltar offers specialist tax statuses for high-net-worth individuals and senior executives, such as Category 2 and HEPSS status, providing capped tax exposure and certainty for those relocating to the jurisdiction. The guide also offers further clarity on the various taxable sources of income and the treatment of inward investment, reinforcing Gibraltar’s reputation as a transparent, efficient, and well-regulated international finance centre.
Read the Gibraltar chapter: https://iclg.com/practice-areas/private-client-laws-and-regulations/gibraltar
For further information, or for advice regarding tax planning within Gibraltar, contact Adrian Pilcher adrian.pilcher@isolas.gi, Emma Lejeune emma.lejeune@isolas.gi or Stuart Dalmedo stuartdalmedo@isolas.gi
