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The income and gains arising within and distribution from trusts created in Gibraltar are free from Gibraltar tax, provided that Gibraltar residents are specifically excluded from benefit under the terms of the trust deed.

However, at the time of creating the trust, the settlor should consider the legal and tax effects of doing so in his country of residence and/or domicile, the country of residence and/or domicile of the beneficiaries and the country or countries where assets to be transferred to the trust are located.


Clearly, the effect of creating a trust will vary in each jurisdiction and professional advice should be sought in all cases.
Abacus is experienced in procuring this professional tax advice through its international network of professional partners and therefore offers a holistic and integrated financial service, on an efficient and timely basis.

Need support? Contact:

Joanne Rodriguez

Associate Director

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Abacus Gibraltar