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25 June 2026

Gibraltar announces revisions to its residency framework

Gibraltar recently announced significant reforms to its residency regime, introducing stricter and more structured criteria for individuals applying for residence. These changes have been introduced ahead of the planned provisional implementation of a treaty between the European Union and the United Kingdom, which is expected to provide greater access for Gibraltar residents to the Schengen Area. In addition, existing Gibraltar resident cardholders who obtained their status prior to 6 October 2025 will remain under the previous regime.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-1370

 

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