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Glossary of Terms:
Definitions for Gibraltar Business and Tax Services

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Glossary

A
B
C
D
E
F
G
H
I
J
K
L
M
N
O
P
Q
R
S
T
U
V
W
X
Y
Z

A
- Anti-Money Laundering (AML)
- Apostille
- Articles of Association
- Asset Protection
B
- Beneficial Owner
- Beneficial Ownership
C
- Capital Gains Tax
- Category 2 Individual
- Category 2 Residency
- Certificate of Incorporation
- Compliance
- Compliance Officer
- Corporate Bank Account
- Corporate Governance
- Corporate Secretary
- Corporate Tax
- CRS (Common Reporting Standard)
D
- Deed of Sale
- Director
- Directors’ Duties
- Discretionary Trust
- Double Taxation Agreement (DTA)
- Due Diligence
E
- Economic Substance Certificate
- Economic Substance Requirements
- Escrow Agreement
- Exit Tax
- Expat Tax Services
F
- FATCA (Foreign Account Tax Compliance Act)
- Fiduciary Duty
- Fiduciary Services
- Financial Action Task Force (FATF)
- Fiscal Representation
G
- GDPR (General Data Protection Regulation)
- Gibraltar Property Tax
H
- HEPSS (High Executive Possessing Specialist Skills)
- Holding Company
I
- IBAN (International Bank Account Number)
- Income Tax
- Income Tax Bands
- Incorporation
- Intellectual Property (IP)
J
K
- KYC (Know Your Customer)
L
- Lease Agreement
- Letter of Good Standing
- Letter of Wishes
- Limited Liability
M
- Memorandum of Association
- Merchant Account
- Minority Shareholders' Rights
N
- Nominee Director
- Non-Domiciled Status
- Non-Resident Company
O
- Offshore Banking
- Offshore Tax Planning
P
- Personal Tax Planning
- Professional Trustee
- Property Lease Renewal
- Property Tax
- Property Valuation
- Protector (in Trust)
Q
- Qualifying Non-UK Pension Scheme (QNUPS)
R
- Resident Company
- Re-domiciliation
- Real Estate Investment Trust (REIT)
- Registered Agent
- Registered Office
- Reserved Powers Trust
S
- Sanctions Screening
- Settlor
- Share Capital
- Shareholders' Agreement
- Shelf Company
- Stamp Duty
- Stamp Duty Exemptions
- Statutory Requirements
- SWIFT Code
T
- Tax Deferral
- Tax Exempt Status
- Tax Haven
- Tax Residency Certificate
- Title Deed
- Trust Deed
- Trustee
- Trustee Indemnity
U
- Ultimate Beneficial Owner (UBO)
V
- VAT
W
- Wealth Preservation
- Wealth Tax
- Withholding Tax
X
Y
- Yacht Registration
Z

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The Gibro Group is Licensed by the Financial Services Commission to carry on Business as Company Managers Licence No FSC 00234B,
Professional Trustees Licence No FSC 00232B

The content provided on this website is for general informational purposes only and should not be considered legal or professional advice for any specific case or situation.

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