Gibraltar Magazine – November 2014
Ian Le Breton.

I have written on several occasions about residency in Gibraltar and in particular the Qualifying (Category 2) Individuals Rules 2004 aimed at High Net Worth Individuals – or HNWIs as wealth managers call them – together with the “High Executives Possessing Special Skills” regime (formerly covered by the earlier Category 3 and 4 rules). As the terms suggest, the legislation aims to encourage qualified wealthy residents and professional talent to Gibraltar. More…

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