Nicholas Piñero

Senior Manager

Nicholas read Law at the University of Southampton, graduating in 2003, was called to the Bar of England and Wales in 2004 and that of Gibraltar the following year.

Nicholas spent the first seven years of his career in legal practice, focusing on Commercial Law and Tax for much of that time and became a member (now Fellow) of the Association of Taxation Technicians (ATT) during this tenure.

Between 2011 and 2018, Nicholas worked for a local Financial Services Provider, affiliated to a Big Four Company. During his tenure there, he was primarily responsible for the Firm’s large Trust and Corporate portfolio gaining extensive experience in the administration and management of Gibraltar Companies within international structures and specialising in the organisation and management of interjurisdictional restructuring projects and transactions.

He became STEP qualified at the beginning of 2018, having received an overall Distinction grade for his efforts.

Nicholas joined RSM Gibraltar in July 2018, immediately taking responsibility for the Firm’s Restructuring, Liquidations and Insolvency portfolio and soon began helping to develop RSM’s existing Tax Advisory practice, as well as continuing to advise on Trustee and Company Secretarial matters.

Nicholas received his Professional Certificate of Competence in Gibraltar Taxation from the University of Gibraltar in early 2019 and has since become an active member of the Gibraltar Association of Tax Advisors and the Insolvency Faculty of the Gibraltar Society of Accountants.

In RSM Gibraltar, Nicholas has gained extensive experience on advising on a wide variety of Corporate and Personal Taxation matters in Gibraltar. Nicholas specialises in the taxation of corporate entities located in and interacting with the jurisdiction, including advising on the taxation of trading income, loan interest receivables, investments, the provision of marketing services, IP, royalties and licence fees, electronic proprietary trading, intercompany distributions and the international transfer of assets.

In December 2025, Nicholas was licenced by the Gibraltar Financial Services Commission to act as a Liquidator for Gibraltar registered companies.