Last reviewed: 21 October 2020

GENERAL FEATURES

The following table summarises general features of Gibraltar. For more detailed information, see GIB ¶1-010 and GIB ¶1-070.

Location

At the southern tip of the Iberian peninsula

Legal system

English common law

Language(s)

English, Spanish and Llanito

Exchange controls

None

Banking secrecy

Some

Currency

Gibraltar pound (GIP)

Tax treaties

One tax treaty in effect; tax information exchange agreements (TIEAs) signed with 28 countries

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