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Gibraltar Tax

Gibraltar Category 2 Individuals

Special tax status for High Net Worth Individuals

Gibraltar’s legislation includes provisions - the Qualifying (Category 2) Individual Rules 2004 - which offers offers qualifying High Net Worth Individuals access to a special tax status – Category 2 status. Following successful application to the Finance Centre Director, and receipt of a Category 2 certificate, the Category 2 status results in the individual being taxable in Gibraltar but only to a limited extent.

Gibraltar Immigration Rules and Right to Work

Gibraltar’s Immigration, Asylum and Refugee Act sets out the relevant statutory provisions governing immigration into Gibraltar.

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