Gibraltar: All companies must file tax returns | KPMG | GLOBAL

Gibraltar: All registered companies must file tax returns

Gibraltar: All companies must file tax returns

There is a change to the tax rules in Gibraltar effective for accounting periods beginning in 2016. This change requires that all companies registered in Gibraltar must submit a tax return—not just those companies with assessable income.


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There is some uncertainty about the supporting documents that will need to be filed with the tax return when a Gibraltar registered company has no income assessable to tax. For instance, it is unclear whether these companies would need to file accounts accompanied by an independent accountant’s report.


Read an October 2015 report [PDF 260 KB] prepared by the KPMG member firm in Gibraltar

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