Gibraltar – the Trust solution and finance centre of choice • • • • • • • • • • • •
English Common Law Competitively priced Politically stable; and economically prosperous Not an island, physically part of mainland Europe Regulation of professional trustees since 1989 Registration of Asset Protection Trusts possible Recognised jurisdiction for imported pension (QROPS) Onshore European jurisdiction with 10% corporate tax on profits accrued and derived in Gibraltar No VAT, inheritance, capital gains or wealth taxes Tax residence programme for high net worth individuals Low personal tax with a maximum effective rate of 25% Sterling zone within the European Union single market – in banking, investment services, insurance, insurance mediation and reinsurance across all 30 EU and European Economic Area (EEA) countries and access to a market of 500 million people