Gibraltar is an overseas territory of the UK and a part of the EU, with exemption from some areas such as customs. Gibraltar maintains a special political status with the UK and has a territorial tax regime, meaning, companies incorporated in Gibraltar receiving income outside of Gibraltar will not be liable to tax in Gibraltar unless income is distributed to owners in Gibraltar.
international trading operations.
Gibraltar maintains a special political status with the UK and has a territorial tax regime, meaning, companies incorporated in Gibraltar receiving income outside of Gibraltar will not be liable to tax in Gibraltar unless income is distributed to owners in Gibraltar.
It also has no company capital gains tax or VAT.
In addition, Gibraltar does not tax companies dividends paid to non-resident shareholders of company registered in Gibraltar, nor interest payments where the loan is provided outside Gibraltar.
To be a non-resident company, a Gibraltar registered company must:
© 2018 Empire Business Services. All rights reserved. Company registration number: 42403043965. Registered address: Baznicas Street 5, Riga, Latvia
+371 2000 6990 +371 2042 7887| info@empirebusiness.lv 
