Corporate Taxation

Tax

Corporate Tax – Advising on existing structures and your future plans

We are well-versed to review existing business, investment or ownership structures and identify any current or potential Gibraltar tax implications. Our team provides clear and practical advice on whether your structure remains appropriate from a tax perspective, considering your activities, assets, income streams and wider objectives.

As part of our service, we consider the tax obligations, reporting requirements and compliance matters that may arise under the current structure. We can also advise on proposed restructurings or transactions, helping you understand the potential tax impact before irreversible decisions are made.

We will prepare tax reports setting out our review, the key tax considerations, and any obligations or risks that may need to be addressed. This helps you make informed decisions and ensures that your arrangements remain efficient, compliant and aligned with Gibraltar’s tax regime.

We have previously advised on the taxation of the following items, businesses and arrangements (amongst others):

trading income;
intra-group marketing and administration services;
loan interest receivables;
royalties and licence fees;
intercompany dividends, as well as dividends to individual investors and trusts;
fund structures, including the taxation of a fund’s GP or fund manager;
software licensing businesses;
gaming firms;
asset transfers/restructurings involving Gibraltar as a jurisdiction;
the effect of cross-border/remote workers on the company’s residency;
employees receiving benefits in kind/employee benefit schemes;
the effect of double taxation treaties on your structure;
the application of a wide variety of anti-avoidance provisions on a local and international capacity.

Whether you are reviewing an existing business structure, considering a reorganisation, planning a transaction or assessing future ownership arrangements, our team can provide bespoke advice to support your objectives