Since Gibraltar is part of the EU, it enables EU nationals to live and work within its territory. Upon entry into Gibraltar, a six-month residence permit is initially granted. This is followed by a five-year residence permit if the individual has secured employment or has started a business. Non-EU nationals must apply for residency through the.. In June 2022, the Chief Minister of Gibraltar announced that from 1 July 2022, non-Gibraltar nationals resident in Gibraltar, not in possession of a CAT 2 or HEPSS certificate, or in ‘true third party employment’ would pay tax on all savings, pension and other passive income. This measure was admitted to being in the nature of a penalty.
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Ordinarily Resident – A person becomes ordinarily resident in Gibraltar if they visit or stay for more than 183 days in a year, or more than 300 days in three consecutive years. Self Sufficiency – Tax residency under self-sufficiency is possible if individuals are in receipt of a passive income and can prove that they are able to support themselves without financial assistance from the.. Gibraltar is a British overseas territory close to the southernmost tip of the Iberian Peninsula. Its northern border is Spain, and its size is 6.7 km2 (2.6 sq mi). Over 32,000 Gibraltarians live in the metropolitan region at the foot of the Rock of Gibraltar, which dominates the surrounding landscape. The largest city and administrative center.
