Gibraltar Updates Guidance on Required Documentation and Information to Apply for Residence Certificate or Treaty-Based Residency Form

The Gibraltar Income Tax Office has published updated guidance dated 14 September on the supporting documentation and information required when applying for a Gibraltar Residence Certificate or a Treaty-Based Residency Form. The guidance explains how individuals can prove they meet the statutory requirements for tax residence in Gibraltar, which generally requires being present for at least 183 days in a tax year or more than 300 days over three consecutive tax years. Examples of required p…