Gibraltar: Wealth Management

Whether you represent a company looking for a tax efficient investment location or an international business seeking a strategic UK presence, Gibraltar offers a range of features and benefits for establishing a corporate entity.

As I get older, I confess that, on occasion, I hanker after the days when I used to work in a bank.

Gibraltar continues to develop and diversify its services with the creation of the 'Private Foundation Act 2017' on Thursday 6 April.

Family offices often operate with structures established years ago, built on assumptions that may no longer align with current realities. As families become more international, assets grow more complex, and generational expectations shift, the question emerges: would you design your structure the same way today?

On 15 July 2026, the UK–EU Agreement in respect of Gibraltar enters provisional application, fundamentally altering the operational environment for fund managers. While the treaty does not restore EU passporting or change Gibraltar's domestic fund framework, it eliminates border friction and introduces unprecedented Schengen mobility advantages for Gibraltar residents. How will these changes reshape the calculus for fund principals considering where to base their operations?

Sophisticated families are consolidating fragmented asset holdings into Gibraltar private funds, creating unified governance structures that survive generational transitions. This shift addresses the limitations of patchwork arrangements while maintaining international compliance and providing forward optionality for wealth management.

The Financial Action Task Force (FATF), the global anti-money laundering watchdog, announced the welcome news on 23 February that Gibraltar had been removed from its ‘grey list' of jurisdictions subject to increased monitoring.

Much about the way business is done has changed since the budget a few months ago, and it would be easy to overlook the structural changes announced.

The main features of the Gibraltar Tax system are as follows - No wealth tax, no inheritance tax, no capital gains tax and, in particular, no VAT.