News - Gibraltar - tax on movable property
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Gibraltar issues regulations on taxation of non-trading rental income from moveable property Under Gibraltar’s territorial tax system, income of a company is only taxable if it is “accrued in or derived from” Gibraltar. |  | |
On 22 November 2018, HM Government of Gibraltar published Regulations that deem non-trading rental income arising from moveable property located outside of Gibraltar to accrue and derive from Gibraltar where the company in receipt of that income is registered in Gibraltar. This would make such income taxable in Gibraltar. The Regulations took effect as of 22 November 2018. | ||
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