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Doing Business in Gibraltar, the 2019-20 Handbook

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Doing Business in Gibraltar, the 2019-20 Handbook Doing Business In Gibraltar The 2019-20 handbook Brexit developments The parliamentary majority secured by the Conservative party at the General Election on 12 December 2019, paves the way for PM Johnson to re-introduce the European Union (Withdrawal Agreement) Bill before Christmas, to enable the UK and Gibraltar to leave the EU on 31 January 2020, on the terms set out in the withdrawal agreement. A transition period between exit date and 31 December 2020 will then come into place where Gibraltar and the UK would remain subject to EU Laws. The transition period is envisaged to allow the EU and UK to negotiate a deal on the future long-term trade relationship between the two blocs. Throughout the Brexit process, the UK Government has provided repeated assurances that the UK will negotiate both the withdrawal and the future relationship with the EU on behalf of and for the benefit of the whole UK family, including Gibraltar. The UK Government has been clear that when it comes to financial markets, there are strong mechanisms already underpinning Gibraltar’s access to the UK market which are enshrined in UK law and that the UK government will maintain that access in post-Brexit scenario. The clear commitment from the UK to maintain access to its markets, which are the mainstay of our business in key sectors such as Insurance and e-gaming, together with double taxation agreements concluded during the year with the UK and Spain, underpins Gibraltar’s positive outlook that we can navigate the challenges and take advantage of the opportunities as we leave the EU together with the UK. Contents Executive summary4-9 1 Introduction and general information 10-21 2 Business entities and accounting 22-42 3 Finance and investment 43-53 4 Residency, employment regulations and social security contributions 54-62 5 Taxation 63-115 6 Appendices 116-130 Doing business in Gibraltar 3 Executive summary on Gibraltar B. Foreign investments A. General Currency and Ź Official currency —Sterling exchange controls Ź No exchange controls Location Ź Southern tip of the Iberian Peninsula Ź Residents and non-residents permitted to maintain Land area Ź 7 sq. km (approximately) accounts denominated in foreign currencies Population Ź 32,000 (approximately) Banking services Ź Well established Languages Ź English (official), Spanish Ź Regulatory and supervisory practices that match UK Climate Ź 23°C-35°C (summer), 10°C-25°C (winter) standards Time zone Ź GMT +1 Ź Some major banks (including one UK clearing bank) Status Ź UK overseas territory represented in Gibraltar Ź Local government responsible for internal affairs Ź Services offered: retail, private and corporate banking, Ź UK Government responsible for defence, external affairs loans, import finance and mortgages on real estate and internal security Investor protection Ź Deposit Guarantee Scheme (in compliance with the EU Economy Ź Leading activities: financial services, tourism, shipping Deposit Guarantee Directive) and online gaming Ź Investor Compensation Scheme (in compliance with the EU Ź Joined the European Union (EU) with the UK in 1973 but Directive on Investor Compensation Schemes) exempted from Common Customs Tariff, Common Ź UK standards of supervision and regulation Agricultural Policy and harmonization of turnover taxes Import and export Ź Not part of customs territory of the EU (notably VAT) procedures Ź Few restrictions Legal system Based on common law and the rules of equity (as the UK) Ź Import duties generally at rates of 0% (exempt) and a newly GDP £2.35 billion(estimate for year to 31 March 2019) introduced rate of 200% for disposable plastic products Inflation 2.8% (year to July 2019) Ź No VAT or other sales taxes Excise duties Ź Levied mainly on spirits, wines and tobacco 4 Doing business in Gibraltar Doing business in Gibraltar 5 Executive summary on Gibraltar B. Foreign investments A. General Currency and Ź Official currency —Sterling exchange controls Ź No exchange controls Location Ź Southern tip of the Iberian Peninsula Ź Residents and non-residents permitted to maintain Land area Ź 7 sq. km (approximately) accounts denominated in foreign currencies Population Ź 32,000 (approximately) Banking services Ź Well established Languages Ź English (official), Spanish Ź Regulatory and supervisory practices that match UK Climate Ź 23°C-35°C (summer), 10°C-25°C (winter) standards Time zone Ź GMT +1 Ź Some major banks (including one UK clearing bank) Status Ź UK overseas territory represented in Gibraltar Ź Local government responsible for internal affairs Ź Services offered: retail, private and corporate banking, Ź UK Government responsible for defence, external affairs loans, import finance and mortgages on real estate and internal security Investor protection Ź Deposit Guarantee Scheme (in compliance with the EU Economy Ź Leading activities: financial services, tourism, shipping Deposit Guarantee Directive) and online gaming Ź Investor Compensation Scheme (in compliance with the EU Ź Joined the European Union (EU) with the UK in 1973 but Directive on Investor Compensation Schemes) exempted from Common Customs Tariff, Common Ź UK standards of supervision and regulation Agricultural Policy and harmonization of turnover taxes Import and export Ź Not part of customs territory of the EU (notably VAT) procedures Ź Few restrictions Legal system Based on common law and the rules of equity (as the UK) Ź Import duties generally at rates of 0% (exempt) and a newly GDP £2.35 billion(estimate for year to 31 March 2019) introduced rate of 200% for disposable plastic products Inflation 2.8% (year to July 2019) Ź No VAT or other sales taxes Excise duties Ź Levied mainly on spirits, wines and tobacco 4 Doing business in Gibraltar Doing business in Gibraltar 5 C. Key financial products D. Local Tax Trusts Ź Recognised and widely used in Gibraltar Income tax Ź Trust legislation based on English law of equity Taxpayers may choose between the traditional allowance-based system (ABS) and Ź Residency of trust established by the residency of the the gross income based system (GIBS) (see Section 5.4.1). beneficiaries only (excluding Category 2 individuals, see Income tax rates GIBS Ź See Section 5.6 below); non-resident trust only liable to tax on income ABS Ź See Section 5.7 accrued in or derived from Gibraltar In almost all cases, the effective (overall) rate never exceeds Foundations Ź Introduced in 2017, by the Private Foundations Act 2017 25% Ź An entity with a separate legal personality Principal Ź See Sections 5.6.2 and 5.7.2 Ź Tax treatment very similar to that of a trust allowances Asset protection Designed to protect a settlor’s assets from certain trust Ź Corporation tax Companies with income taxable in Gibraltar are taxed on an situations actual basis so that the tax period of assessment is the same Ź Aims to provide a higher degree of certainty in as the financial year of the company. determining legal propriety The standard rate of corporation tax is 10% (20% in the case High net worth Ź Only the first £80,000 of assessable income taxable, of utility, telecom and petroleum companies and companies individual (Category (Category 2 individuals) resulting in maximum tax payable which abuse a dominant market position). 2 individuals) of £27,560. Subject to a minimum of £22,000. Companies are taxed on profits accrued in or derived from Additional tax payable on certain income accrued in and Gibraltar (i.e., territorial basis of taxation). derived from Gibraltar In case of companies licensed and regulated in Gibraltar, High Executive Ź Tax payable limited to the first £120,000 of earned profits are deemed to accrue in and be derived from Gibraltar, Possessing income except for profits from activities conducted outside Gibraltar Specialist Skills Ź Conditions relating to skills, residential accommodation, by a branch or permanent establishment. (HEPSS) previous non-residency and managerial position apply No tax is payable on dividends paid between companies. Non-Gibraltar In the case of companies, income that is not accrued in or income derived from Gibraltar is not subject to tax. Upon distribution to individuals or to trusts, only such shareholders who are resident would be liable to tax in Gibraltar. Resident individuals, trusts and foundations are generally subject to tax on a worldwide basis. Withholding tax There is no withholding tax on dividends, interest or royalties. 6 Doing business in Gibraltar Doing business in Gibraltar 7 C. Key financial products D. Local Tax Trusts Ź Recognised and widely used in Gibraltar Income tax Ź Trust legislation based on English law of equity Taxpayers may choose between the traditional allowance-based system (ABS) and Ź Residency of trust established by the residency of the the gross income based system (GIBS) (see Section 5.4.1). beneficiaries only (excluding Category 2 individuals, see Income tax rates GIBS Ź See Section 5.6 below); non-resident trust only liable to tax on income ABS Ź See Section 5.7 accrued in or derived from Gibraltar In almost all cases, the effective (overall) rate never exceeds Foundations Ź Introduced in 2017, by the Private Foundations Act 2017 25% Ź An entity with a separate legal personality Principal Ź See Sections 5.6.2 and 5.7.2 Ź Tax treatment very similar to that of a trust allowances Asset protection Designed to protect a settlor’s assets from certain trust Ź Corporation tax Companies with income taxable in Gibraltar are taxed on an situations actual basis so that the tax period of assessment is the same Aims to provide a higher degree of certainty in Ź as the financial year of the company. determining legal propriety The standard rate of corporation tax is 10% (20% in the case High net worth Ź Only the first £80,000 of assessable income taxable, of utility, telecom and petroleum companies and companies individual (Category (Category 2 individuals) resulting in maximum tax payable which abuse a dominant market position).
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