Gibraltar is soon not EU so this directive will not apply after a transition phase in best case scenario.Or does the eu parent-subsidiary directive come into play there
Yes it seems.Do the 75k non trading aka passive income apply to the e.g Gibraltar holding or shareholder as that is all passive income? (dividends from Malta LTD and dividends to shareholder)
The text does read as if it is against passive income so would not be suitable for portfolio income, rental income or holding structure as in your case.
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