• Political and economic stability.
• Low or nominal taxation for companies.
• No capital gains tax.
• Zero taxation for trusts for Non-Gibraltarians.
• Specific laws to protect assets settled in trusts.
• No death duties for Non-Gibraltarians.
• Confidentiality for the Beneficial Owners of companies and trusts.
• Complete professional legal, accounting and administration services.
• Common law legal system.
• Financial Services Regulation.
• Membership of the EEC.
• No double tax treaty.
• No exchange of fiscal information.

Gibraltar is an important offshore jurisdiction for forming and administering companies and trusts. Gibraltar companies are widely used for holding property assets, for trading and re-invoicing activities, for acting as investment holding companies and for marine purposes because vessels owned by Gibraltar companies may fly the British Red Ensign if registered on the British Register.

Gibraltar has no double tax treaties at all and no exchange of fiscal information unless criminal fraud is proven to the satisfaction of the Gibraltar courts.