our offices

And a strong global
network

Our international clients require the multi-jurisdictional expertise that we provide through our global network of professional business partners, local agents and representative offices to deliver international excellence.

We have a global network of associate firms, local agents and representative offices, which we refer to as our Business Partners. In addition we have client links in many jurisdictions.

Our Offices

Gibraltar

Gibraltar

Ever since Gibraltar became British in 1713, it has been renowned as an important and strategic military base owing to its geographical location and extraordinary landscape. Over the last fifty years in particular the decline of its military significance has been counter-balanced by a thriving and well-regulated financial centre, its tourism appeal, a diverse retail sector, maritime services, a flourishing gaming industry and an ever-expanding crypto ecosystem.

A closer look at Gibraltar reveals a resilient, self-sufficient jurisdiction with a strong and stable economy and the determination to innovate and excel at attracting quality business, delivered to the highest standards by a plethora of professional service providers.

As a mature international financial centre, Gibraltar exemplifies the attributes fundamental to the promotion of wealth and business success:

As a mature international financial centre, Gibraltar exemplifies the attributes fundamental to the promotion of wealth and business success:

Legal & Regulatory Framework

Gibraltar is a self-governing British overseas territory, with its own Parliament, with the United Kingdom being responsible only for its defence and external affairs. Whilst the Gibraltar Parliament passes relevant local legislation as required, the Rock’s legal system is based entirely on English common law and jurisprudence.  
Throughout its fifty years as part of the European Union  Gibraltar implemented all EU Directives across all areas of its financial services. However, despite Gibraltar’s exit from the EU with the UK at the end of 2020,  it continues to adhere to the highest EU and UK standards, with a robust regulatory regime and the flexibility expected from an innovative financial centre. The Rock remains a stable English law jurisdiction in which trusts, companies and international funds can be safely established and administered.
Financial regulation is implemented and supervised by the Gibraltar Financial Services Commission, established in 1989 with a strong commitment to investor protection as its primary goal.

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our experts

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HIGH GLOBAL STANDARDS

In accordance with its international obligations and in common with all the best regulated financial centres in the world, the jurisdiction is regularly audited by international bodies such as the OECD, FATF and the IMF. As a result, Gibraltar has demonstrated the highest levels of multilateral cooperation. It was an early adopter of the OECD’s regime for the automatic exchange of tax information (AEOI or CRS) and has been an OECD white-listed jurisdiction since 2000. To date, 27 Tax Information Exchange Agreements have been signed with countries including the UK and the US.
As a mark of its increasing importance to the economies of both the UK and Spain, the Rock has now signed and ratified a formal tax treaty with each.
Gibraltar continually updates its financial regulation, supervisory and anti-money laundering legislation (“AML”). Gibraltar AML and Counter Terrorism Financing law complies with EU AML Directives and it implements the Financial Action Task Force recommendations.
Whilst competitor jurisdictions have had to make material changes to their tax and regulatory regimes in their efforts to meet international standards and economic substance requirements, Gibraltar was already operating in accordance with EU and OECD guidance on such matters, emphasising its commitment to a robust international framework on regulation and tax neutrality.

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our experts

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Stability

Gibraltar has enjoyed consistent economic growth and a stable political environment for decades, evidenced by its high level of GDP per capita and strong official currency, the sterling pound. Unemployment levels are extremely low, at around 1% and over 11,000 cross-border workers commute into Gibraltar from Spain every day.

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our experts

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Strong industry - government collaboration

A key driver to the success of Gibraltar’s financial services industry is the cooperative relationship between its private and public sectors. Whilst each discharges a fundamentally different role, their interactive dialogue and proactive engagement contribute to a robust, well-regulated environment that is also agile and innovative and able to respond to the needs of the market.

Gibraltar industry associations regularly collaborate with Government and regulatory authorities via official working groups in order actively to promote the interests of the financial sector and make it an attractive place for global investors and entrepreneurs.

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our experts

For those of you who would like to get personal advice, please fill in below.

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Tax Efficiency

Gibraltar taxes individuals who are Gibraltar tax residents on their worldwide earnings, but taxes Gibraltar companies and other corporate bodies established here on a purely territorial basis such that only earnings accrued and derived by companies are taxed in Gibraltar.

This means that international funds, companies, trusts and foundations the activities of which are based outside of Gibraltar and the income of which is sourced outside of Gibraltar, are normally exempt from taxes in Gibraltar. Whilst in principle, therefore, most international client structures are subject to corporation tax of 10%, in practice and based on the location of their activities, they are not subject to tax in Gibraltar.

The EU’s Common Customs tariff, and its turnover taxes, in particular VAT, have never applied in Gibraltar. There is also no tax on interest income, capital gains and inheritance.

Two favourable tax residency regimes for individuals and their families wishing to relocate to Gibraltar and take up residency here are available. These are the Category 2 Status and the programme for Higher Executives Possessing Specialist Skills.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
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Embracing Digital Innovation

Technology and digital assets are transforming the world. For any jurisdiction to maintain its leadership position and be considered an attractive place for business, it must be at the forefront of technological innovation.

This brings the risk-reward dynamic into play. There are many challenges to deal with, such as cultural change, the disruption to traditional business practices, an awareness of personal security and privacy concerns, the appropriate level of regulation and investment in expensive systems. Those pioneering jurisdictions which navigate through all this successfully, will attract significant opportunity.

Gibraltar has shown it is agile and quick to adapt to such change, not only in terms of business functionality, but also from a regulatory standpoint. Over twenty years ago it successfully established itself as a well-regulated hub for online gaming and earned a strong global reputation as a result. More recently, on 1st January 2018, Gibraltar demonstrated global leadership with the introduction of a robust, principles-based regulatory framework for operators of Distributed Ledger Technology that helped create a sense of confidence and security in the Fintech world. This was followed shortly thereafter with the Token Regulation Policy Document. Gibraltar has since become a highly attractive domicile for crypto funds and DLT operators.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
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Leardership Through Quality

Gibraltar’s economic growth has been fuelled by the jurisdiction’s efforts to attract business through delivering quality.

Whilst cost, speed and tax competitiveness are factors that will influence a choice of domicile, Gibraltar’s focus has been on cultivating a business hub and client-centric mindset where innovation, technology and regulation come together to facilitate a world-class infrastructure where businesses can thrive and prosper in a safe, yet flexible, environment.

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our experts

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World Class Professionals

The quality of a jurisdiction is often determined not just by the robustness and integrity of its regulatory framework, but also by the expertise, skills and values of its workforce.

As an internationally renowned financial centre, Gibraltar offers complex and diverse financial structures and wealth management solutions, which require the availability of a well-educated and talented pool of financial professionals. Many Gibraltarians are multilingual UK university graduates. Gibraltar also invests in attracting specialised international professionals through its outstanding quality of life, healthcare services and cultural offering, all of which make it a desirable place to live and work in.

For entities looking to set up and create substance in Gibraltar, this enables them to recruit local and international individuals with deep expertise. For those looking to engage the services of local providers, it gives them the confidence that their affairs will be managed by qualified and experienced professionals to the highest European standards.

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our experts

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Diversified financial centre

Gibraltar offers a diverse range of financial sectors and can serve the needs of both corporate and high net worth private clients. The continued success of the jurisdiction is a result of the ability to serve multiple needs without compromising standards.

Company formation and management, corporate structuring, trusts, foundations, family offices, alternative investment funds, captive insurance, banking, a regulated securities exchange and crypto start-ups are amongst some of the most popular financial services  for which international families and their trusted advisers select Gibraltar when considering their long-term plans.

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our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
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Quality Living

Whether you are looking to set up a business or call it your home, Gibraltar is a vibrant place, brimming with opportunities. It offers an excellent work-life balance, even for the most demanding. A strong business culture, regulatory certainty and a favourable tax environment are good starting points. Most people are fluently bi-lingual in English and Spanish and a majority of professionals are UK-qualified.  

Strong political, social and cultural affinities with the UK, daily flights to London and other UK hubs, access to UK markets and a physical gateway to Europe at the frontier with Spain are advantages to living on the Rock or in nearby Spain.

All of this is set against the backdrop of the iconic Rock of Gibraltar, the ease of proximity to beautiful Andalucía and a wonderful Mediterranean climate, all of which can be enjoyed with the family or entertaining clients.

Gibraltar is a safe, friendly and family-oriented community. As an affluent territory with negligible unemployment and an extremely low crime rate, it is a great place in which to raise a family. Local schools follow the English curriculum and the healthcare system is efficient, reliable and very well interfaced with excellent partners in the UK and Spain.

There is a diverse range of entertainment options to suit most tastes. With plenty of beaches and outdoor activities, including dolphin-watching in the Bay, historic and cultural attractions, botanic gardens, marinas, bars, restaurants and casinos, there is plenty to choose from. Nearby Spain also provides a variety of top-quality golf courses, and for those willing to venture further afield, whale-watching in the Straits and even a ski resort near Granada is within relatively easy reach.  

The best way to learn about Gibraltar is to visit us. Naturally, we strongly recommend it. It would be our pleasure and privilege to welcome you to Gibraltar!

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Legal & Regulatory framework

Legal & Regulatory Framework

Gibraltar is a self-governing British overseas territory, with its own Parliament, with the United Kingdom being responsible only for its defence and external affairs. Whilst the Gibraltar Parliament passes relevant local legislation as required, the Rock’s legal system is based entirely on English common law and jurisprudence.  
Throughout its fifty years as part of the European Union  Gibraltar implemented all EU Directives across all areas of its financial services. However, despite Gibraltar’s exit from the EU with the UK at the end of 2020,  it continues to adhere to the highest EU and UK standards, with a robust regulatory regime and the flexibility expected from an innovative financial centre. The Rock remains a stable English law jurisdiction in which trusts, companies and international funds can be safely established and administered.
Financial regulation is implemented and supervised by the Gibraltar Financial Services Commission, established in 1989 with a strong commitment to investor protection as its primary goal.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
High global standards

High Global Standards

In accordance with its international obligations and in common with all the best regulated financial centres in the world, the jurisdiction is regularly audited by international bodies such as the OECD, FATF and the IMF. As a result, Gibraltar has demonstrated the highest levels of multilateral cooperation. It was an early adopter of the OECD’s regime for the automatic exchange of tax information (AEOI or CRS) and has been an OECD white-listed jurisdiction since 2000. To date, 27 Tax Information Exchange Agreements have been signed with countries including the UK and the US.
As a mark of its increasing importance to the economies of both the UK and Spain, the Rock has now signed and ratified a formal tax treaty with each.
Gibraltar continually updates its financial regulation, supervisory and anti-money laundering legislation (“AML”). Gibraltar AML and Counter Terrorism Financing law complies with EU AML Directives and it implements the Financial Action Task Force recommendations.
Whilst competitor jurisdictions have had to make material changes to their tax and regulatory regimes in their efforts to meet international standards and economic substance requirements, Gibraltar was already operating in accordance with EU and OECD guidance on such matters, emphasising its commitment to a robust international framework on regulation and tax neutrality.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Stability

Stability

Gibraltar has enjoyed consistent economic growth and a stable political environment for decades, evidenced by its high level of GDP per capita and strong official currency, the sterling pound. Unemployment levels are extremely low, at around 1% and over 11,000 cross-border workers commute into Gibraltar from Spain every day.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Strong industry-government collaboration

Strong industry - government collaboration

A key driver to the success of Gibraltar’s financial services industry is the cooperative relationship between its private and public sectors. Whilst each discharges a fundamentally different role, their interactive dialogue and proactive engagement contribute to a robust, well-regulated environment that is also agile and innovative and able to respond to the needs of the market.

Gibraltar industry associations regularly collaborate with Government and regulatory authorities via official working groups in order actively to promote the interests of the financial sector and make it an attractive place for global investors and entrepreneurs.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
tAX EFFCIENCY

Tax Efficiency

Gibraltar taxes individuals who are Gibraltar tax residents on their worldwide earnings, but taxes Gibraltar companies and other corporate bodies established here on a purely territorial basis such that only earnings accrued and derived by companies are taxed in Gibraltar.

This means that international funds, companies, trusts and foundations the activities of which are based outside of Gibraltar and the income of which is sourced outside of Gibraltar, are normally exempt from taxes in Gibraltar. Whilst in principle, therefore, most international client structures are subject to corporation tax of 10%, in practice and based on the location of their activities, they are not subject to tax in Gibraltar.

The EU’s Common Customs tariff, and its turnover taxes, in particular VAT, have never applied in Gibraltar. There is also no tax on interest income, capital gains and inheritance.

Two favourable tax residency regimes for individuals and their families wishing to relocate to Gibraltar and take up residency here are available. These are the Category 2 Status and the programme for Higher Executives Possessing Specialist Skills.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
EMBRACING DIGITAL INNOVATION

Embracing Digital Innovation

Technology and digital assets are transforming the world. For any jurisdiction to maintain its leadership position and be considered an attractive place for business, it must be at the forefront of technological innovation.

This brings the risk-reward dynamic into play. There are many challenges to deal with, such as cultural change, the disruption to traditional business practices, an awareness of personal security and privacy concerns, the appropriate level of regulation and investment in expensive systems. Those pioneering jurisdictions which navigate through all this successfully, will attract significant opportunity.

Gibraltar has shown it is agile and quick to adapt to such change, not only in terms of business functionality, but also from a regulatory standpoint. Over twenty years ago it successfully established itself as a well-regulated hub for online gaming and earned a strong global reputation as a result. More recently, on 1st January 2018, Gibraltar demonstrated global leadership with the introduction of a robust, principles-based regulatory framework for operators of Distributed Ledger Technology that helped create a sense of confidence and security in the Fintech world. This was followed shortly thereafter with the Token Regulation Policy Document. Gibraltar has since become a highly attractive domicile for crypto funds and DLT operators.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Leadership through quality

Leardership Through Quality

Gibraltar’s economic growth has been fuelled by the jurisdiction’s efforts to attract business through delivering quality.

Whilst cost, speed and tax competitiveness are factors that will influence a choice of domicile, Gibraltar’s focus has been on cultivating a business hub and client-centric mindset where innovation, technology and regulation come together to facilitate a world-class infrastructure where businesses can thrive and prosper in a safe, yet flexible, environment.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
world class professionals

World Class Professionals

The quality of a jurisdiction is often determined not just by the robustness and integrity of its regulatory framework, but also by the expertise, skills and values of its workforce.

As an internationally renowned financial centre, Gibraltar offers complex and diverse financial structures and wealth management solutions, which require the availability of a well-educated and talented pool of financial professionals. Many Gibraltarians are multilingual UK university graduates. Gibraltar also invests in attracting specialised international professionals through its outstanding quality of life, healthcare services and cultural offering, all of which make it a desirable place to live and work in.

For entities looking to set up and create substance in Gibraltar, this enables them to recruit local and international individuals with deep expertise. For those looking to engage the services of local providers, it gives them the confidence that their affairs will be managed by qualified and experienced professionals to the highest European standards.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Diversified financial centre

Diversified financial centre

Gibraltar offers a diverse range of financial sectors and can serve the needs of both corporate and high net worth private clients. The continued success of the jurisdiction is a result of the ability to serve multiple needs without compromising standards.

Company formation and management, corporate structuring, trusts, foundations, family offices, alternative investment funds, captive insurance, banking, a regulated securities exchange and crypto start-ups are amongst some of the most popular financial services  for which international families and their trusted advisers select Gibraltar when considering their long-term plans.

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
Quality living

Quality Living

Whether you are looking to set up a business or call it your home, Gibraltar is a vibrant place, brimming with opportunities. It offers an excellent work-life balance, even for the most demanding. A strong business culture, regulatory certainty and a favourable tax environment are good starting points. Most people are fluently bi-lingual in English and Spanish and a majority of professionals are UK-qualified.  

Strong political, social and cultural affinities with the UK, daily flights to London and other UK hubs, access to UK markets and a physical gateway to Europe at the frontier with Spain are advantages to living on the Rock or in nearby Spain.

All of this is set against the backdrop of the iconic Rock of Gibraltar, the ease of proximity to beautiful Andalucía and a wonderful Mediterranean climate, all of which can be enjoyed with the family or entertaining clients.

Gibraltar is a safe, friendly and family-oriented community. As an affluent territory with negligible unemployment and an extremely low crime rate, it is a great place in which to raise a family. Local schools follow the English curriculum and the healthcare system is efficient, reliable and very well interfaced with excellent partners in the UK and Spain.

There is a diverse range of entertainment options to suit most tastes. With plenty of beaches and outdoor activities, including dolphin-watching in the Bay, historic and cultural attractions, botanic gardens, marinas, bars, restaurants and casinos, there is plenty to choose from. Nearby Spain also provides a variety of top-quality golf courses, and for those willing to venture further afield, whale-watching in the Straits and even a ski resort near Granada is within relatively easy reach.  

The best way to learn about Gibraltar is to visit us. Naturally, we strongly recommend it. It would be our pleasure and privilege to welcome you to Gibraltar!

Get in touch with
our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.
gibraltar
Portugal

Portugal

Set in the south-western corner of Europe, Portugal is one of the most ancient nations on the continent, boasting a diversity of traditions and a proud seafaring history.

As far back as the mid-1980s staff from the Gibraltar office have been visiting the Algarve, initially meeting with lawyers and other intermediaries, to develop business in that part of the world. Since 1995 we have maintained a representative office in the Algarve. The office is run by Anne Darlington who has worked with Abacus for the past 20 years. Anne’s knowledge of the area and her fluency in Portuguese is an invaluable asset, She also provides support and assistance to our specialist team in Gibraltar who look after our Portuguese portfolio.

STroNG PREsENcE in PORTUGAL

The office is located on the Estrada de Vale do Lobo in the K.G Villa Services Building just outside Almancil. The opening hours are 9.00 am – 4.00 pm. Clients are welcome to call in to discuss any issues and drop off documents or just to say hello. On-site parking is available.Abacus is proud of the added value we are able to provide to lawyers, other intermediaries and our clients as a direct result of our presence in the Algarve. We regularly support Charity events and are members of local organisations. We are fully committed to Portugal and expect to maintain our presence there for many years to come.The main benefits for both intermediaries and clients are:Collection of documentation from clients and lawyers
Twice weekly courier service from the Algarve to Gibraltar
Liaison with Fiscal Representatives, Banks and Real Estate Agents
Provision of up-to-date information in respect to change in Portuguese legislation
Client and intermediary meetings as required
Organisation of business trips by Gibraltar-based staff to the Algarve Organisation of seminars and events in the Algarve

portugal
london

London

London is internationally recognised as one of the premier financial centres. Professionally regulated with immediate access to leading legal, advisory, accounting and banking services the United Kingdom is the jurisdiction of choice for many wealthy individuals and international companies.

Gibraltar has very close links with London and the United Kingdom. They have strong historic connections, share a flexible English speaking common law legal system and have concluded a double tax treaty.

Advice for non-UK domiciled individuals

Immigration planning

Property ownership

Transfer of pensions to non-UK
schemes such as QROPS andQNUPS

Abacus has a representative office in Central London through  which we can co-ordinate client requirements with our specialist service offerings. This is supplemented by regular visits to the United Kingdom by our teams.

Immigration planning

Property ownership

Transfer of pensions to non-UK schemes such as QROPS andQNUPS

Abacus has a representative office in Central London through  which we can co-ordinate client requirements with our specialist service offerings. This is supplemented by regular visits to the United Kingdom by our teams.

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london
hong kong

Hong Kong

Broaden your horizons with ABACUS Horizons Limited

Abacus Horizons offers a full range of bespoke services for those wishing to invest in, or become resident in the United Kingdom and other select locations.

Our aim is to ensure that you make accurately informed decisions, which will prepare you and your family for success in your chosen jurisdiction, and to support you before, during and after your move.Whether you are seeking residency, considering providing a first class education for your children, acquiring a home, land and real estate for your family, or investing in overseas business, our comprehensive professional services will provide you with everything you need to give your family openings overseas and build upon the successes you have already achieved.Work with Abacus Horizons and our experienced strategic partners to ensure a smooth transition to the opportunities offered by life, study and work in your chosen location.Investing in the United Kingdom, if properly structured and professionally managed, can qualify you for the right to live permanently in the UK.  As a UK Tier 1 Investor or Entrepreneur visa applicant, you deserve the best possible chance of success as you go through the complex process of seeking residency far from home – navigating the process with Abacus Horizons maximizes your chance of lasting success.

Our services are as follows:

UK Tier 1 Immigration Visas
Pre-Arrival Tax Advice & Structuring
Opening UK Bank Accounts
Education Services
Real Estate and Land Acquisition
Corporate Services
Security Assessment and Implementation
Resettlement
Philanthropy Advisory

Our service team includes:

Financial services advisors
Investment advisors and strategists
Fund managers
Property management consultants
In-house Legal Counsel
Immigration lawyers
Tax and offshore consultants
Business acquisition consultants
Property search agents
Property investment and management consultants
UK migration experts

hong kong

Gibraltar

Ever since Gibraltar became British in 1713, it has been renowned as an important and strategic military base owing to its geographical location and extraordinary landscape. Over the last fifty years in particular the decline of its military significance has been counter-balanced by a thriving and well-regulated financial centre, its tourism appeal, a diverse retail sector, maritime services, a flourishing gaming industry and an ever-expanding crypto ecosystem.

A closer look at Gibraltar reveals a resilient, self-sufficient jurisdiction with a strong and stable economy and the determination to innovate and excel at attracting quality business, delivered to the highest standards by a plethora of professional service providers.

As a mature international financial centre, Gibraltar exemplifies the attributes fundamental to the promotion of wealth and business success:

As a mature international financial centre, Gibraltar exemplifies the attributes fundamental to the promotion of wealth and business success:

Legal & Regulatory Framework

Gibraltar is a self-governing British overseas territory, with its own Parliament, with the United Kingdom being responsible only for its defence and external affairs. Whilst the Gibraltar Parliament passes relevant local legislation as required, the Rock’s legal system is based entirely on English common law and jurisprudence.  
Throughout its fifty years as part of the European Union  Gibraltar implemented all EU Directives across all areas of its financial services. However, despite Gibraltar’s exit from the EU with the UK at the end of 2020,  it continues to adhere to the highest EU and UK standards, with a robust regulatory regime and the flexibility expected from an innovative financial centre. The Rock remains a stable English law jurisdiction in which trusts, companies and international funds can be safely established and administered.
Financial regulation is implemented and supervised by the Gibraltar Financial Services Commission, established in 1989 with a strong commitment to investor protection as its primary goal.

Get in touch with our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

HIGH GLOBAL STANDARDS

In accordance with its international obligations and in common with all the best regulated financial centres in the world, the jurisdiction is regularly audited by international bodies such as the OECD, FATF and the IMF. As a result, Gibraltar has demonstrated the highest levels of multilateral cooperation. It was an early adopter of the OECD’s regime for the automatic exchange of tax information (AEOI or CRS) and has been an OECD white-listed jurisdiction since 2000. To date, 27 Tax Information Exchange Agreements have been signed with countries including the UK and the US.
As a mark of its increasing importance to the economies of both the UK and Spain, the Rock has now signed and ratified a formal tax treaty with each.
Gibraltar continually updates its financial regulation, supervisory and anti-money laundering legislation (“AML”). Gibraltar AML and Counter Terrorism Financing law complies with EU AML Directives and it implements the Financial Action Task Force recommendations.
Whilst competitor jurisdictions have had to make material changes to their tax and regulatory regimes in their efforts to meet international standards and economic substance requirements, Gibraltar was already operating in accordance with EU and OECD guidance on such matters, emphasising its commitment to a robust international framework on regulation and tax neutrality.

Get in touch with our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

Stability

Gibraltar has enjoyed consistent economic growth and a stable political environment for decades, evidenced by its high level of GDP per capita and strong official currency, the sterling pound. Unemployment levels are extremely low, at around 1% and over 11,000 cross-border workers commute into Gibraltar from Spain every day.

Get in touch with our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

Strong industry - government collaboration

A key driver to the success of Gibraltar’s financial services industry is the cooperative relationship between its private and public sectors. Whilst each discharges a fundamentally different role, their interactive dialogue and proactive engagement contribute to a robust, well-regulated environment that is also agile and innovative and able to respond to the needs of the market.

Gibraltar industry associations regularly collaborate with Government and regulatory authorities via official working groups in order actively to promote the interests of the financial sector and make it an attractive place for global investors and entrepreneurs.

Get in touch with our experts

For those of you who would like to get personal advice, please fill in below.

Thank you! Your submission has been received!
Oops! Something went wrong while submitting the form.

Tax Efficiency

Gibraltar taxes individuals who are Gibraltar tax residents on their worldwide earnings, but taxes Gibraltar companies and other corporate bodies established here on a purely territorial basis such that only earnings accrued and derived by companies are taxed in Gibraltar.

This means that international funds, companies, trusts and foundations the activities of which are based outside of Gibraltar and the income of which is sourced outside of Gibraltar, are normally exempt from taxes in Gibraltar. Whilst in principle, therefore, most international client structures are subject to corporation tax of 12.5%, in practice and based on the location of their activities, they are not subject to tax in Gibraltar.

The EU’s Common Customs tariff, and its turnover taxes, in particular VAT, have never applied in Gibraltar. There is also no tax on interest income, capital gains and inheritance.

Two favourable tax residency regimes for individuals and their families wishing to relocate to Gibraltar and take up residency here are available. These are the Category 2 Status and the programme for Higher Executives Possessing Specialist Skills.

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Embracing Digital Innovation

Technology and digital assets are transforming the world. For any jurisdiction to maintain its leadership position and be considered an attractive place for business, it must be at the forefront of technological innovation.

This brings the risk-reward dynamic into play. There are many challenges to deal with, such as cultural change, the disruption to traditional business practices, an awareness of personal security and privacy concerns, the appropriate level of regulation and investment in expensive systems. Those pioneering jurisdictions which navigate through all this successfully, will attract significant opportunity.

Gibraltar has shown it is agile and quick to adapt to such change, not only in terms of business functionality, but also from a regulatory standpoint. Over twenty years ago it successfully established itself as a well-regulated hub for online gaming and earned a strong global reputation as a result. More recently, on 1st January 2018, Gibraltar demonstrated global leadership with the introduction of a robust, principles-based regulatory framework for operators of Distributed Ledger Technology that helped create a sense of confidence and security in the Fintech world. This was followed shortly thereafter with the Token Regulation Policy Document. Gibraltar has since become a highly attractive domicile for crypto funds and DLT operators.

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Leardership Through Quality

Gibraltar’s economic growth has been fuelled by the jurisdiction’s efforts to attract business through delivering quality.

Whilst cost, speed and tax competitiveness are factors that will influence a choice of domicile, Gibraltar’s focus has been on cultivating a business hub and client-centric mindset where innovation, technology and regulation come together to facilitate a world-class infrastructure where businesses can thrive and prosper in a safe, yet flexible, environment.

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World Class Professionals

The quality of a jurisdiction is often determined not just by the robustness and integrity of its regulatory framework, but also by the expertise, skills and values of its workforce.

As an internationally renowned financial centre, Gibraltar offers complex and diverse financial structures and wealth management solutions, which require the availability of a well-educated and talented pool of financial professionals. Many Gibraltarians are multilingual UK university graduates. Gibraltar also invests in attracting specialised international professionals through its outstanding quality of life, healthcare services and cultural offering, all of which make it a desirable place to live and work in.

For entities looking to set up and create substance in Gibraltar, this enables them to recruit local and international individuals with deep expertise. For those looking to engage the services of local providers, it gives them the confidence that their affairs will be managed by qualified and experienced professionals to the highest European standards.

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Diversified Financial Centre

Gibraltar offers a diverse range of financial sectors and can serve the needs of both corporate and high net worth private clients. The continued success of the jurisdiction is a result of the ability to serve multiple needs without compromising standards.

Company formation and management, corporate structuring, trusts, foundations, family offices, alternative investment funds, captive insurance, banking, a regulated securities exchange and crypto start-ups are amongst some of the most popular financial services  for which international families and their trusted advisers select Gibraltar when considering their long-term plans.

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Quality Living

Whether you are looking to set up a business or call it your home, Gibraltar is a vibrant place, brimming with opportunities. It offers an excellent work-life balance, even for the most demanding. A strong business culture, regulatory certainty and a favourable tax environment are good starting points. Most people are fluently bi-lingual in English and Spanish and a majority of professionals are UK-qualified.  

Strong political, social and cultural affinities with the UK, daily flights to London and other UK hubs, access to UK markets and a physical gateway to Europe at the frontier with Spain are advantages to living on the Rock or in nearby Spain.

All of this is set against the backdrop of the iconic Rock of Gibraltar, the ease of proximity to beautiful Andalucía and a wonderful Mediterranean climate, all of which can be enjoyed with the family or entertaining clients.

Gibraltar is a safe, friendly and family-oriented community. As an affluent territory with negligible unemployment and an extremely low crime rate, it is a great place in which to raise a family. Local schools follow the English curriculum and the healthcare system is efficient, reliable and very well interfaced with excellent partners in the UK and Spain.

There is a diverse range of entertainment options to suit most tastes. With plenty of beaches and outdoor activities, including dolphin-watching in the Bay, historic and cultural attractions, botanic gardens, marinas, bars, restaurants and casinos, there is plenty to choose from. Nearby Spain also provides a variety of top-quality golf courses, and for those willing to venture further afield, whale-watching in the Straits and even a ski resort near Granada is within relatively easy reach.  

The best way to learn about Gibraltar is to visit us. Naturally, we strongly recommend it. It would be our pleasure and privilege to welcome you to Gibraltar!

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Portugal

Set in the south-western corner of Europe, Portugal is one of the most ancient nations on the continent, boasting a diversity of traditions and a proud seafaring history.

As far back as the mid-1980s staff from the Gibraltar office have been visiting the Algarve, initially meeting with lawyers and other intermediaries, to develop business in that part of the world. Since 1995 we have maintained a representative office in the Algarve. The office is run by Anne Darlington who has worked with Abacus for the past 20 years. Anne’s knowledge of the area and her fluency in Portuguese is an invaluable asset, She also provides support and assistance to our specialist team in Gibraltar who look after our Portuguese portfolio.

STroNG PREsENcE in PORTUGAL

The office is located on the Estrada de Vale do Lobo in the K.G Villa Services Building just outside Almancil. The opening hours are 9.00 am – 4.00 pm. Clients are welcome to call in to discuss any issues and drop off documents or just to say hello. On-site parking is available.Abacus is proud of the added value we are able to provide to lawyers, other intermediaries and our clients as a direct result of our presence in the Algarve. We regularly support Charity events and are members of local organisations. We are fully committed to Portugal and expect to maintain our presence there for many years to come.The main benefits for both intermediaries and clients are:Collection of documentation from clients and lawyers
Twice weekly courier service from the Algarve to Gibraltar
Liaison with Fiscal Representatives, Banks and Real Estate Agents
Provision of up-to-date information in respect to change in Portuguese legislation
Client and intermediary meetings as required
Organisation of business trips by Gibraltar-based staff to the Algarve Organisation of seminars and events in the Algarve

London

London is internationally recognised as one of the premier financial centres. Professionally regulated with immediate access to leading legal, advisory, accounting and banking services the United Kingdom is the jurisdiction of choice for many wealthy individuals and international companies.

Gibraltar has very close links with London and the United Kingdom. They have strong historic connections, share a flexible English speaking common law legal system and have concluded a double tax treaty.


Our service offerings with the United Kingdom typically involve:

Advice for non-UK domiciled individuals

Immigration planning

Property ownership

Transfer of pensions to non-UK schemes such as QROPS andQNUPS

Abacus has a representative office in Central London through  which we can co-ordinate client requirements with our specialist service offerings. This is supplemented by regular visits to the United Kingdom by our teams.

Immigration planning

Property ownership

Transfer of pensions to non-UK schemes such as QROPS andQNUPS

Abacus has a representative office in Central London through  which we can co-ordinate client requirements with our specialist service offerings. This is supplemented by regular visits to the United Kingdom by our teams.

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Hong Kong

Broaden your horizons with ABACUS Horizons Limited

Abacus Horizons offers a full range of bespoke services for those wishing to invest in, or become resident in the United Kingdom and other select locations.

Our aim is to ensure that you make accurately informed decisions, which will prepare you and your family for success in your chosen jurisdiction, and to support you before, during and after your move.Whether you are seeking residency, considering providing a first class education for your children, acquiring a home, land and real estate for your family, or investing in overseas business, our comprehensive professional services will provide you with everything you need to give your family openings overseas and build upon the successes you have already achieved.Work with Abacus Horizons and our experienced strategic partners to ensure a smooth transition to the opportunities offered by life, study and work in your chosen location.Investing in the United Kingdom, if properly structured and professionally managed, can qualify you for the right to live permanently in the UK.  As a UK Tier 1 Investor or Entrepreneur visa applicant, you deserve the best possible chance of success as you go through the complex process of seeking residency far from home – navigating the process with Abacus Horizons maximizes your chance of lasting success.

Our services are as follows:

UK Tier 1 Immigration Visas
Pre-Arrival Tax Advice & Structuring
Opening UK Bank Accounts
Education Services
Real Estate and Land Acquisition
Corporate Services
Security Assessment and Implementation
Resettlement
Philanthropy Advisory

Our service team includes:

Financial services advisors
Investment advisors and strategists
Fund managers
Property management consultants
In-house Legal Counsel
Immigration lawyers
Tax and offshore consultants
Business acquisition consultants
Property search agents
Property investment and management consultants
UK migration experts

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