A low tax residence (Category 2 Residence) is available to high net worth individuals. Ellul & Co. has a wealth of experience in this area and can guide you through the process. Not only is there no capital gains, inheritance or wealth tax in Gibraltar, but Category 2 Residents pay a fixed low amount of tax on their worldwide income. This is capped and you will not pay a bigger tax irrespective of the size of your income.
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