Gibraltar - Staatenbezogene Informationen. der Regierung von Gibraltar über die Unterstützung in Steuer- und Steuerstrafsachen durch Auskunftsaustausch. In Gibraltar gibt es keine Kapitalertragsteuern, Vermögenssteuer, sind keinen Steuern auf Dividenden, auf an gebietsansässige Personen gezahlte Zinsen. 5. Juni Doch der Wettbewerb der Steueroasen um reiche Anleger geht unvermindert weiter: Gibraltar hat gerade die neueste Werbekampagne.
steuern gibraltar -Bei einer Offshore Firma in Gibraltar gibt es üblicherweise zwei Aktionäre. Eine einfache Google-Suche hat uns einige Wochen zuvor hierhingebracht. Hieraus ergibt sich, dass nach gibraltarischem Recht in Gibraltar ansässige Gesellschaften als gem. Eben noch hat James Tipping doziert, wie es jetzt Abertausenden von Briefkastenfirmen an den Kragen geht. Gehört das Geld keiner Privatperson, sondern einer Firma, müssen die Banken keinen Zinsabschlag einbehalten. Empfehlenswert ist dieses Firmenmodell dann, wenn man die Befreiung von der Steuer in einem anderen Land nutzen möchte. Im Firmenregister werden die Mitglieder, der Direktor und der Schriftführer hinterlegt. Sie können Bargeld abheben oder einkaufen, ohne eine Spur zu hinterlassen. In den vergangenen Jahren lockte der Affenfelsen wegen niedriger Steuern viele Unternehmen der Branche an.
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Gibraltar has several attractive attributes as a financial centre , including a common law legal system and access to the EU single market in financial services.
The Financial Services Commission FSC ,  which was established by an ordinance in now an Act that took effect in , regulates the finance sector.
As of [update] , Gibraltar has 0. The currency of Gibraltar is the Gibraltar pound , issued by the Government of Gibraltar under the terms of the Currency Notes Act.
These banknotes are legal tender in Gibraltar alongside Bank of England banknotes. Unofficially, most retail outlets in Gibraltar accept the euro , though some payphones and the Royal Gibraltar Post Office , along with all other government offices, do not.
The growing demand for space is being increasingly met by land reclamation ; reclaimed land currently comprises approximately one tenth of the territory's total area.
The demographics of Gibraltar reflect the many European and other economic migrants who came to the Rock over years, after almost all of the Spanish population left in Origin of surnames in the electoral roll by percentage is: The official language of Gibraltar is English, and is used by the government and in schools.
Most locals are bilingual , also speaking Spanish. However, because of the varied mix of ethnic groups which reside there, other languages are also spoken on the Rock.
Berber and Arabic are spoken by the Moroccan community, as are Hindi and Sindhi by the Indian community. Maltese is spoken by some families of Maltese descent.
Llanito also often involves code-switching to English and Spanish. Gibraltarians often call themselves Llanitos.
According to the census, approximately Other Christian denominations include the Church of England 7. Several of these congregations are represented by the Gibraltar Evangelical Alliance.
The Gibraltar Secular Humanist Society also holds regular meetings. The third religion in size is Islam 3.
There are four functioning Orthodox synagogues in Gibraltar and several kosher establishments. Education in Gibraltar generally follows the English model , operating within a three tier system.
Gibraltar has 15 state schools , two private schools and a college of further education, Gibraltar College. Government secondary schools are Bayside Comprehensive School for boys and Westside School for girls, and Prior Park School Gibraltar is an independent coeducational secondary school.
All Gibraltarian students used to follow the UK student loans procedure , applying for a loan from the Student Loans Company which was then reimbursed in full by the Government of Gibraltar.
In August , this system was replaced by the direct payment by the government of grants and tuition fees. The overwhelming majority of Gibraltarians continue their studies at university level.
All Gibraltarians are entitled to health care in public wards and clinics at St Bernard's Hospital and primary health care centre.
All other British citizens are also entitled to free-of-charge treatment on the Rock on presentation of a valid British passport during stays of up to 30 days.
Dental treatment and prescribed medicines are free of charge for Gibraltarian students and pensioners. Some specialist care is provided by visiting consultants and in UK and Spanish hospitals.
First-line medical and nursing services are provided at the Primary Care Centre, which has 16 GPs, with more specialised services available at St Bernard's Hospital , a bed civilian hospital opened in Psychiatric care is provided by King George V Hospital.
The culture of Gibraltar reflects Gibraltarians' diverse origins. While there are Spanish mostly from nearby Andalusia and British influences, the ethnic origins of most Gibraltarians are not confined to these ethnicities.
Other ethnicities include Genoese , Maltese , Portuguese , and German. British influence remains strong, with English being the language of government, commerce, education and the media.
Gibraltar's first sovereignty referendum is celebrated annually on Gibraltar National Day 10 September.
It is a public holiday, during which most Gibraltarians dress in their national colours of red and white.
Until , the tradition had been to also release 30, similarly coloured balloons, which represented the people of Gibraltar.
However, this tradition has now been ended because of the threat that it poses to wildlife, particularly marine. The radio service is also internet-streamed.
Special events and the daily news bulletin are streamed in video. The other local radio service is operated by the British Forces Broadcasting Service which also provides a limited cable television network to HM Forces.
The largest and most frequently published newspaper is the Gibraltar Chronicle , Gibraltar's oldest established daily newspaper and the world's second oldest English language newspaper to have been in print continuously  with daily editions six days a week.
Native Gibraltarians have produced some literature of note. Throughout the s and s, several anthologies of poetry were published by Leopoldo Sanguinetti , Albert Joseph Patron and Alberto Pizzarello.
Trino Cruz is a bilingual poet originally writing English but now mainly in Spanish, who also translates Maghreb poetry. Sanchez , author of the books Rock Black: Mary Chiappe and Sam Benady have also published a series of detective books centred on the character of the nineteenth-century Gibraltarian sleuth Bresciano.
Gibraltarian cuisine is the result of a long relationship between the Andalusian Spaniards and the British, as well as the many foreigners who made Gibraltar their home over the past three centuries.
This marriage of tastes has given Gibraltar an eclectic mix of Mediterranean and British cuisine.
Profiteroles , a French choux pastry ball with a sweet filling of whipped cream, is considered to be Gibraltar's national dish.
In , there were 18 Gibraltar sports associations with official recognition from their respective international governing bodies.
Others have submitted applications for recognition which are being considered. The government supports the many sporting associations financially.
Gibraltar also competes in the bi-annual Island Games , which it hosted in Football is a popular sport in Gibraltar.
The Gibraltar Football Association applied for full membership of UEFA , but their bid was turned down in in a contentious decision.
Cricket enjoys popularity in Gibraltar. Rugby union is fairly popular and one of the fastest growing team sports. Gibraltar Rugby Football Union applied for membership of Europe's governing body for rugby.
Gibraltar is believed to be the birthplace of the rugby variant Tag Rugby. Darts is also a popular sport, with the Gibraltar Darts Association a full member of World Darts Federation since running leagues and other regular tournaments.
Gibraltar has a digital telephone exchange supported by a fibre optic and copper infrastructure; the telephone operator Gibtelecom also operates a GSM network.
Internet connectivity is available across the fixed network. Gibraltar's top-level domain code is. This has been universally valid since 10 February , when the telecom dispute was resolved.
Within Gibraltar, the main form of transport is the car. Motorcycles are also very popular and there is a good modern bus service.
There is a Gibraltar Cable Car that runs from ground level to the top of the Rock, with an intermediate station at Apes' Den.
Restrictions on transport introduced by Spanish dictator Francisco Franco closed the land frontier in and also prohibited any air or ferry connections.
In , the land border was reopened. The border control is the only road border control between two EU members that is expected to remain indefinitely Bulgaria, Croatia and Romania have border controls which are expected to be removed around , however Britain plans to leave the EU.
Motorists and pedestrians crossing the border with Spain are occasionally subjected to very long delays.
GB Airways operated a service between Gibraltar and London and other cities for many years. The airline initially flew under the name "Gibraltar Airways".
In , and in anticipation of service to cities outside the UK, Gibraltar Airways changed its name to GB Airways with the belief that a new name would incur fewer political problems.
As a franchise, the airline operated flights in full British Airways livery. EasyJet have since added Bristol and Manchester and also operated flights to Liverpool between and Until entering administration in October , Monarch Airlines operated the largest number of flights between the United Kingdom and Gibraltar, with scheduled services between Gibraltar and Luton , London Gatwick , Birmingham and Manchester.
The Spanish national airline , Iberia , operated a daily service to Madrid which ceased for lack of demand. Gibraltar International Airport is unusual not only because of its proximity to the city centre resulting in the airport terminal being within walking distance of much of Gibraltar but also because the runway intersects Winston Churchill Avenue , the main north-south street, requiring movable barricades to close when aircraft land or depart.
New roads and a tunnel, which will end the need to stop road traffic when aircraft use the runway, were planned to coincide with the building of a new airport terminal building with an originally estimated completion date of ,   although it has not been completed because of delays.
In addition, the Algeciras Heliport across the bay offers scheduled services to Ceuta. Gibraltar Cruise Terminal receives a large number of visits from cruise ships.
The Strait of Gibraltar is one of the busiest shipping lanes in the world. Passenger and cargo ships anchor in the Gibraltar Harbour.
Also, a ferry links Gibraltar with Tangier in Morocco. The ferry between Gibraltar and Algeciras , which had been halted in when Franco severed communications with Gibraltar, was finally reopened on 16 December , served by the Spanish company Transcoma.
Water supply and sanitation in Gibraltar have been major concerns for its inhabitants throughout its history. There are no rivers, streams, or large bodies of water on the peninsula.
Gibraltar's water supply was formerly provided by a combination of an aqueduct, wells, and the use of cisterns, barrels and earthenware pots to capture rainwater.
This became increasingly inadequate as Gibraltar's population grew in the 18th and 19th centuries and lethal diseases such as cholera and yellow fever began to spread.
In the late 19th century, a Sanitary Commission instigated major improvements which saw the introduction of large-scale desalination and the use of giant water catchments covering over 2.
Today Gibraltar's supply of drinking water comes entirely from desalination , with a separate supply of saltwater for sanitary purposes.
Both supplies are delivered from huge underground reservoirs excavated under the Rock of Gibraltar. Outside the United Kingdom, the RGP is the oldest police force of the former British Empire , formed shortly after the creation of London's Metropolitan Police in when Gibraltar was declared a crown colony on 25 June In general, the Gibraltar force follows British police models in its dress and its mostly male constables and sergeants on foot patrol wear the traditional custodian helmet , the headgear of the British "bobby on the beat".
The helmet is traditionally made of cork covered outside by felt or serge -like material that matches the tunic. The vehicles also appear virtually identical to typical UK police vehicles, but are left hand drive.
The force, whose name received the prefix "Royal" in , currently numbers over officers divided into a number of units.
These include the CID , drug squad, special branch , firearms, scene of crime examiners , traffic, marine and operations units, sections or departments.
Gibraltar's defence is the responsibility of the United Kingdom tri-services British Forces Gibraltar. In January , the Ministry of Defence announced that the private company Serco would provide services to the base.
The announcement resulted in the affected trade unions striking. From Wikipedia, the free encyclopedia. This article is about the British Overseas Territory.
For other uses, see Gibraltar disambiguation. Gibraltarian [a] other British Maghrebis South Asians. Bernard of Clairvaux Our Lady of Europe.
Disputed status of Gibraltar and Political development in modern Gibraltar. Places adjacent to Gibraltar. List of mammals of Gibraltar , List of birds of Gibraltar , and List of amphibians and reptiles of Gibraltar.
Percentage of population by religion  Percentage Roman Catholic. This section needs additional citations for verification. Please help improve this article by adding citations to reliable sources.
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Water supply and sanitation in Gibraltar. The Royal Navy 's base in Gibraltar. Godwin does not mention when the sport began on Gibraltar, but he does explicitly use the term "Tag Rugby" to describe the game.
Archived from the original on 13 November Retrieved 21 June Retrieved 25 September Retrieved 3 August Algora Publishing, 1 April Statistics Office of the Government of Gibraltar.
The civilian population includes Gibraltarian residents, other British residents including the wives and families of UK-based servicemen, but not the servicemen themselves and non-British residents.
Visitors and transients are not included. In , this broke down into 23, native-born citizens, 3, UK British citizens and 2, others, making a total population of 29, On census night, there were 31, people present in Gibraltar.
British Foreign Policy Group. Retrieved 2 April Gibraltar's strategic and military importance is complemented by financial and gaming leadership".
Archived 25 March at the Wayback Machine. Archived from the original on 8 February Retrieved 19 March Retrieved 23 July A history of Gibraltar.
Retrieved 8 January The Rock of the Gibraltarians. A History of Gibraltar Second ed. Grendon, Northamptonshire, United Kingdom: The making of modern Gibraltar since The Rock of the Gibraltarians: A History of Gibraltar.
Retrieved 18 April Retrieved 20 December In fact, we will never even enter into a process without that agreement.
Archived from the original on 3 March Retrieved 30 July Archived copy as title link CS1 maint: Retrieved 15 June Who are the Gibraltar ?
Retrieved 26 June Spain calls for joint control of Gibraltar". Retrieved 13 May Archived from the original on 24 March The new Constitution "maximises self Government in all areas of Governance except defence, external affairs and internal security which, under our own Constitution vest in the Governor as a matter of distribution of powers.
Gibraltar "Gibraltar is self-governing in all areas except defence and foreign policy. Archived from the original on 5 December Retrieved 23 June Retrieved 6 November United Nations Committee on Decolonization.
Retrieved 28 June Archived from the original on 10 November Retrieved 9 January Baseline climate means — from stations all over the world in French.
Retrieved 4 November Retrieved 5 June Global station data — — Sunshine Duration. Retrieved 29 September Michael Hogan Barbary Macaque: Macaca sylvanus , Globaltwitcher.
Retrieved 25 May Gibraltar British Overseas Territory ". Foreign and Commonwealth Office. However, following the conclusion of the EU Code of Conduct Group back in November that the intercompany interest tax treatment in Gibraltar is not in line with EU requirements, the Government of Gibraltar has approved amendments in this respect that will apply as of 1 July Interest expense is tax-deductible only if incurred wholly and exclusively for the production of taxable income.
There is no withholding tax on the payment of interest by one Gibraltar Company to another Gibraltar company. With effect from 1 January , income from royalties received or receivable by a Gibraltar company is taxable at the standard corporation tax rate.
Royalty expense is tax-deductible only if incurred wholly and exclusively for the production of taxable income.
Ordinary tax losses can be carried forward indefinitely and be set-off against taxable income of future years. The right to carry forward tax losses is lost in the event of an ownership change in a Gibraltar company and a substantial change in the business of that company within a 3 year period.
The disposal of shares of a Gibraltar company by its foreign shareholder is not subject to tax in Gibraltar provided that it does not hold Gibraltar real estate in such a case stamp duty may apply - see below.
General and Limited partnerships are treated as transparent entities for tax purposes which means that their profits are taxed directly in the hands of each partner.
There is no tax in Gibraltar on the remittance of the profit of a Gibraltar Branch to its foreign head office.
Stamp duty is imposed on the purchase of real estate or shares in a company owning Gibraltar real estate. The following rates apply for the purchase of real estate or shares in companies owning Gibraltar real estate:.
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