Official sources first
We start with primary sources: Gibraltar legislation and legal notices, HM Government of Gibraltar, Companies House Gibraltar, the Income Tax Office, the Gibraltar Financial Services Commission, the Gambling Commissioner, the Gibraltar Maritime Administration, GOV.UK and the European Commission. We then use recent notes from established Gibraltar law, tax and fiduciary firms to explain how the rules work in practice. Each guide lists its main sources at the end.
How we handle certainty
- Confirmed facts come from an official source, or from two or more reliable sources that agree. We state these plainly.
- Well-supported figures come from one authoritative recent source or consistent professional sources. We name the basis in the sentence, for example "according to a 2026 firm guide" or "typically around".
- Things that are not published, such as processing times that depend on the case, we describe without inventing a number and tell you who can confirm it.
Updates
Every guide shows the date it was last checked. We review time-sensitive pages, such as the Treaty 2026 hub, whenever new legislation, notices or budgets are published, and the rest of the site at least twice a year.
Independence
Our partner firms do not write or approve our guides, and referral fees do not affect what we publish. Where a guide has been reviewed by a named professional, the reviewer is shown at the top of the page. See our referral disclosure.
Corrections
If you spot something out of date or wrong, please tell us through our contact form. We correct errors promptly and update the date on the page.