As long as the insurance company or captive is able to obtain exempt, or qualifying, company status and continues to satisfy the necessary criteria, it will continue to enjoy either tax free status (if it is exempt) or a low rate of tax between 0% and 35% (if it is a qualifying company). The criteria required for exempt and qualifying status are set out in our brochure "COMPANIES IN GIBRALTAR".

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances