The Regulator (FSC) and OECD

The Regulator (FSC)

In Gibraltar, the regulatory and supervisory function for financial services is vested with the Financial Services Commission (FSC). The Commission is a statutory body corporate established by the Financial Services Commission Act 2007. It consists of the Chief Executive as ex-officio member and seven other persons, at least two of these persons shall have significant experience of regulation and supervision of finance services business in another jurisdiction. The Chief Executive and the other members are appointed by the Minister with Responsibility for Financial Services. The Commission has a separate Chairman appointed from within the seven members of the Commission. Mission Statement: "To provide financial services regulation in an effective and efficient manner in order to protect the public from financial loss and enhance Gibraltar's reputation as a quality financial centre."

The FSC is located at:
Financial Services Commission
PO Box 940 Suite 3
Ground Floor
Atlantic Suites
Europort Avenue

Tel +350 200 40283
Fax (+350) 200 40282

Twitter: @gibfsc
General E-mail:


Gibraltar has a network of Tax Information Exchange Agreements (TIEAs). Full details of agreements signed, including dates of entry into force, are available on the OECD dedicated website:

We continue to actively pursue further TIEAs. In addition, Gibraltar has TIEA-equivalent arrangements with all EU member states under the provisions of the Directive 2011/16/EU on administrative cooperation in the field of taxation, which came into effect on 1 January 2013.

Gibraltar automatically exchanges financial account information with partner jurisdictions worldwide under the OECD Common Reporting Standard, Council Directive 2014 / 107 / EU (‘DAC 2’), EU AEOI Agreements with European ‘third countries’ and bilateral tax-information-exchange agreements. See list of Reportable Jurisdictions at