Gibraltar (GI)
A unique British Overseas Territory at the tip of the Iberian Peninsula: English-speaking, tax-efficient (no VAT, no CGT, no inheritance tax), with a Mediterranean climate, 300 days of sunshine, and the world-famous Rock of Gibraltar.
Estate & Inheritance in Gibraltar
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Gibraltar has NO inheritance tax, NO estate duty, and NO gift tax. Assets can pass to heirs of any relationship — children, partners, friends, charities — without any Gibraltar tax charge. This is one of the most significant estate planning advantages of Gibraltar residency, particularly for Category 2 (HNWI) residents. Succession law in Gibraltar follows the Succession Act, which is modelled on English law. Wills should be prepared by a Gibraltar solicitor. UK-domiciled individuals must still consider UK inheritance tax rules (40% on estates above the nil-rate band) even when resident in Gibraltar — domicile is distinct from residence. A Gibraltar will is strongly recommended for any assets held in Gibraltar.
Intestacy — What Happens Without a Will
If you die without a will in Gibraltar, the Succession Act determines distribution: spouse/civil partner takes the first £125,000 and half of the remainder; children take the other half. If there are no children, the entire estate passes to the spouse. Unmarried partners have NO automatic inheritance rights under Gibraltar intestate rules — they must be included in a will. For complex or cross-jurisdictional estates, always make a will.
Types of Valid Will
Gibraltar Will (Formal Will)
Gibraltar WillA formal will prepared and witnessed by a Gibraltar solicitor. Provides maximum legal clarity and is the recommended form for any Gibraltar assets.
Legally valid in Gibraltar and recognisable in the UK and most common law jurisdictions.
Recommended for all expats with Gibraltar property, bank accounts, or other local assets. The will must be signed in the presence of two independent witnesses (not beneficiaries). Store the original with your Gibraltar solicitor.
Holographic Will
Holographic WillEntirely handwritten, dated, and signed in your own hand. No witnesses required in Gibraltar for a holographic will.
Valid in Gibraltar but less certain than a formal will. May face challenges if clarity is disputed.
Not recommended for complex estates. If using a holographic will, keep it in a secure location known to your executor.
UK Will (covering Gibraltar assets)
UK WillA UK will can in principle cover Gibraltar assets, but it is strongly advisable to have a separate Gibraltar will for Gibraltar-specific assets.
A properly executed UK will may be recognised in Gibraltar, but local specialist review is recommended.
Best practice: have a Gibraltar-specific will for Gibraltar assets, and a UK will for UK assets. Consult a solicitor experienced in cross-border estates.
Forced Heirship
Gibraltar does not have forced heirship rules as strict as French or Spanish civil law systems. However, under the Succession Act, dependants (including spouse, children, and cohabitants who can demonstrate financial dependency) may apply to the Gibraltar Supreme Court for "reasonable financial provision" from the estate. This is a discretionary claim — not a fixed reserved share. For non-Gibraltar assets, the forced heirship laws of the relevant country may apply.
EU Succession Regulation (Brussels IV)
The EU Succession Regulation (EU 650/2012) does NOT apply in Gibraltar — Gibraltar is not an EU member state. UK nationals resident in Gibraltar are not bound by EU succession law. However, for assets held in EU member states, EU succession regulation may apply and affect cross-border estate planning. Consult a cross-border estate planning specialist.
Inheritance Tax
There is NO inheritance tax in Gibraltar. No tax is payable on the transfer of assets on death, regardless of the value of the estate or the relationship between the deceased and the beneficiary.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| All beneficiaries (no tax classes) | Unlimited — no inheritance tax | 0% |
WARNING FOR UK NATIONALS: Gibraltar has no inheritance tax, but UK nationals who are UK-domiciled (even while resident in Gibraltar) remain subject to UK Inheritance Tax (IHT) on their worldwide estate above the nil-rate band (£325,000 in 2026; up to £500,000 with the residence nil-rate band for main home). Changing domicile from the UK requires positive steps and is not simply achieved by moving to Gibraltar. Seek UK-qualified IHT advice from a UK/Gibraltar cross-border tax specialist.
Cross-Border & Multi-Country Estates
For UK nationals in Gibraltar: UK IHT may still apply to worldwide assets if you remain UK-domiciled. Seek advice from a solicitor qualified in both UK and Gibraltar law. For Spanish nationals in Gibraltar: Spain has regional inheritance tax laws that may apply to assets held in Spain. For US nationals: the US taxes based on citizenship regardless of residence — US citizens in Gibraltar must comply with US estate tax rules. A cross-jurisdictional estate plan is essential for any expat with assets in multiple countries.
Certificate of Inheritance
When a person dies in Gibraltar, the estate is administered through the Gibraltar Probate Registry (part of the Gibraltar Supreme Court). The executor named in the will applies for a Grant of Probate. Without a will, the next of kin applies for Letters of Administration. Process: submit death certificate, will (if any), estate valuation, and application form. Processing: 6–12 weeks. Legal assistance from a Gibraltar solicitor is strongly recommended.
Will Registration
Wills are kept by your Gibraltar solicitor. There is no central Gibraltar will registry — tell your executor the name and address of your solicitor. Notify your UK solicitor or executor of any Gibraltar will and vice versa. The Gibraltar Society of Notaries can assist with notarial certification if cross-border recognition is required.
Living Will & Healthcare Power of Attorney
There is no formal living will (advance directive) framework in Gibraltar as of 2026. It is recommended that expats prepare a living will under UK law (Lasting Power of Attorney — LPA — for health and welfare decisions), registered with the UK Office of the Public Guardian. This can be used to give instructions to medical practitioners in Gibraltar about your wishes. Discuss your wishes with your Gibraltar GP.
Useful Links
Estate & Inheritance
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