Together with the highly reputable British Isles of Jersey, Guernsey and the Isle of Man, the crown colony of Gibraltar belongs to High Disclosure Offshore Centres which provide for greater legal certainty. It is the only British offshore centre that is part of the European Union. It is the only British offshore centre that can and will increasingly be able to provide financial institutions with passporting rights and access to the single European market for financial services.
A number of factors make Gibraltar attractive for offshore business conduct:
In addition to the opportunities arising from Gibraltar’s status in the EU, it is also the only jurisdiction that offers a flexible tax regime (25-year certificates), a specific exclusion form the EU requirement to levy VAT, and regulatory standards matching the EU and UK but retaining the flexibility of a small jurisdiction. All these factors make Gibraltar unique in many respects, and all of them are able to attract offshore investors.
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