ISOLAS Partners Adrian Pilcher, Emma Lejeune and Stuart Dalmedo have once again contributed to the Private Client Guide for Gibraltar, published by the International Comparative Legal Guides (ICLG).
The guide brings together expert commentary from legal practitioners across 24 jurisdictions, addressing key private client issues including taxation, succession planning and immigration.
The Gibraltar chapter provides a comprehensive overview of the jurisdiction’s private client framework, covering pre-entry tax planning, connection factors, taxation of inward investment, succession planning, trusts and foundations, immigration matters and tax treaties.
Gibraltar continues to offer an attractive tax environment, with no inheritance, capital gains, estate, gift or wealth taxes. For those relocating to Gibraltar, specialist regimes such as Category 2 and HEPSS status offer capped tax exposure and a clear, predictable tax outcome.
The guide also provides clarity on taxable sources of income and the treatment of inward investment, reinforcing Gibraltar’s reputation as a transparent, efficient and well-regulated international finance centre.
Read the Gibraltar chapter: Private Client Laws and Regulations Report 2026 Gibraltar