{"id":53755,"date":"2026-06-09T12:48:34","date_gmt":"2026-06-09T10:48:34","guid":{"rendered":"https:\/\/www.nzp.de\/gibraltar-2026-a-practical-guide-for-businesses-operating-across-the-uk-eu-divide\/"},"modified":"2026-09-08T14:36:03","modified_gmt":"2026-09-08T12:36:03","slug":"gibraltar-2026-a-practical-guide-for-businesses-operating-across-the-uk-eu-divide","status":"publish","type":"post","link":"https:\/\/www.nzp.de\/cat\/gibraltar-2026-una-guia-practica-per-a-les-empreses-que-operen-a-banda-i-banda-de-la-divisio-entre-el-regne-unit-i-la-ue\/","title":{"rendered":"Gibraltar 2026: una guia pr\u00e0ctica per a les empreses que operen a trav\u00e9s de la divisi\u00f3 Regne Unit\u2013UE"},"content":{"rendered":"<p><span style=\"text-align: justify;\">Empreses del Regne Unit amb vincles amb Gibraltar<\/span><\/p>\n<div style=\"text-align: justify; line-height: 1.6;\">\n<ul style=\"margin: 0 0 1.25em 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 1em;\"><strong>Distribuci\u00f3 de la cadena de subministrament<\/strong>&nbsp;\n<ul style=\"margin: 0.5em 0 0 0; padding-left: 1.5em;\">\n<li>Per a les empreses del Regne Unit que actualment subministren mercaderies a Gibraltar, el tractat crea una nova frontera duanera que abans no existia de la mateixa manera. Les mercaderies que es desplacen des del Regne Unit cap a Gibraltar ara travessen una frontera duanera entre el territori duaner del Regne Unit i la nova uni\u00f3 duanera entre la UE i Gibraltar. Les mercaderies d'origen brit\u00e0nic hauran de complir les normes d'origen de l'Acord de Comer\u00e7 de la UE amb Gibraltar, ja que, si no, estaran subjectes a la Tarifa Externa Comuna de la UE en entrar a la uni\u00f3 duanera.<\/li>\n<li><span style=\"font-size: 17px;\">La finestra transicional de dos mesos per a les mercaderies en tr\u00e0nsit a la data d'aplicaci\u00f3 provisional (15 de juliol de 2026) i la finestra de tres mesos per a les exist\u00e8ncies ja presents al mercat de Gibraltar ofereixen un curt termini d'ajust, per\u00f2 les empreses que encara no han comen\u00e7at l'an\u00e0lisi es queden sense temps.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><strong>Estructuraci\u00f3 d'empreses i grups<\/strong>&nbsp;\n<ul style=\"margin: 0.5em 0 0 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 0.75em;\">El tractat no altera el dret societari de Gibraltar, ni introdueix l'IVA, ni modifica substancialment l'enfocament del territori en mat\u00e8ria d'imposici\u00f3 de societats.<\/li>\n<li>El tipus de l'impost de societats del 15% que va entrar en vigor el 2023 es mant\u00e9 vigent. Per a les estructures de grup que impliquin activitat de comer\u00e7 de b\u00e9ns a trav\u00e9s d'una entitat de Gibraltar, per\u00f2, el nou marc duanera i fiscal canvia l'an\u00e0lisi de costos i beneficis.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"margin: 1.5em 0 0.75em 0;\">Empreses i clients de la UE<\/h2>\n<ul style=\"margin: 0 0 1.25em 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 1em;\"><strong>Acc\u00e9s al mercat de Gibraltar<\/strong>&nbsp;\n<ul style=\"margin: 0.5em 0 0 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 0.75em;\">Per a les empreses amb seu a la UE, el tractat representa una millora substancial en l'acc\u00e9s al mercat de Gibraltar. L'eliminaci\u00f3 dels controls fronterers rutin\u00e0ris i l'establiment d'una uni\u00f3 duanera fan que els b\u00e9ns originaris dels estats membres de la UE puguin circular cap a Gibraltar sense aranzels ni quotes, i que les empreses de la UE puguin vendre als clients de Gibraltar sense la fricci\u00f3 que caracteritzava la frontera despr\u00e9s del Brexit.<\/li>\n<li>Les empreses de la UE que havien donat per fet que el mercat de Gibraltar era comercialment inaccessible despr\u00e9s del 2020 haurien de reconsiderar aquesta avaluaci\u00f3.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Treball transfronterer i prestaci\u00f3 de serveis<\/strong>&nbsp;\n<ul style=\"margin: 0.5em 0 0 0; padding-left: 1.5em;\">\n<li style=\"margin-bottom: 0.75em;\">Per a les persones de la UE que treballen a Gibraltar, o per a les empreses de la UE que presten serveis mitjan\u00e7ant personal amb seu a Gibraltar, les disposicions laborals del tractat i les proteccions per als treballadors transfronterers s\u00f3n directament rellevants.<\/li>\n<li>El tractat estableix drets a la igualtat salarial, proteccions contra la discriminaci\u00f3, drets sindicals i coordinaci\u00f3 de la seguretat social per als treballadors fronterers. Els ciutadans de la UE que es desplacen di\u00e0riament a Gibraltar s\u00f3n alguns dels principals beneficiaris previstos de la frontera oberta, i la seva situaci\u00f3 laboral i els seus acords de seguretat social en el nou marc haurien de ser revisats per les funcions de recursos humans i jur\u00eddiques a ambd\u00f3s costats de la frontera.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2 style=\"margin: 1.5em 0 0.75em 0;\">Consideracions empresarials rellevants<\/h2>\n<p style=\"margin: 0 0 1.25em 0;\">Per a les entitats que operen en altres jurisdiccions, i per a nosaltres com a despatx d'advocats que operem en diverses regions (Alemanya, \u00c0ustria, Hongria, el Regne Unit i els Emirats \u00c0rabs Units), el tractat de Gibraltar importa principalment com a senyal sobre la direcci\u00f3 de la relaci\u00f3 entre el Regne Unit i la UE. L'establiment d'una uni\u00f3 duanera a mida, l'acceptaci\u00f3 de l'alineaci\u00f3 reguladora din\u00e0mica de la UE en \u00e0rees definides i la concessi\u00f3 de l'autoritat interpretativa del TJUE sobre q\u00fcestions de dret de la UE s\u00f3n totes caracter\u00edstiques que la UE ha exigit constantment com el preu d'una integraci\u00f3 de mercat significativa. L'acceptaci\u00f3 per part del Regne Unit en el context de Gibraltar, per limitat que sigui el territori, enfortir\u00e0 la posici\u00f3 negociadora de la UE en les pr\u00f2ximes discussions sobre el SPS i l'ETS.<\/p>\n<p style=\"margin: 0 0 1.25em 0;\">Per als clients amb estructures transfrontereres entre el Regne Unit i la UE, ja sigui en la fabricaci\u00f3, la distribuci\u00f3, els serveis financers o els serveis professionals, la traject\u00f2ria de la relaci\u00f3 entre el Regne Unit i la UE \u00e9s d'una import\u00e0ncia enorme. La revisi\u00f3 del TCA de 2026 i la segona cimera anual Regne Unit\u2013UE probablement produiran nous passos incrementals cap a l'alineaci\u00f3 en sectors concrets.<\/p>\n<p style=\"margin: 0 0 1.25em 0;\">En conseq\u00fc\u00e8ncia, es recomana fermament a les entitats pertinents que busquin assessorament jur\u00eddic professional per incorporar flexibilitat a les seves estructures legals i comercials entre el Regne Unit i la UE, evitant una depend\u00e8ncia excessiva de la l\u00ednia de base actual de l'Acord de Comer\u00e7 i Cooperaci\u00f3 i posicionant-se per adaptar-se a mesura que l'arquitectura d'aquesta relaci\u00f3 econ\u00f2mica i comercial crucial continua evolucionant.<\/p>\n<h2 style=\"margin: 1.5em 0 0.75em 0;\">Llista de comprovaci\u00f3 d'assessorament<\/h2>\n<p style=\"margin: 0 0 1.25em 0;\"><strong>Empreses del Regne Unit que subministren b\u00e9ns a Gibraltar:<\/strong> efectuar una an\u00e0lisi d'exposici\u00f3 aranzel\u00e0ria; avaluar el compliment de les regles d'origen del TCA; revisar els contractes de distribuci\u00f3 i subministrament existents per detectar cl\u00e0usules espec\u00edfiques de Gibraltar.<\/p>\n<p style=\"margin: 0 0 1.25em 0;\"><strong>Grups corporatius del Regne Unit amb estructures a Gibraltar:<\/strong> Revisar les entitats de comer\u00e7 de mercaderies a la llum del nou r\u00e8gim duaner i de comer\u00e7 transfronterer; avaluar l'efici\u00e8ncia de l'estructura corporativa sota el marc revisat.<\/p>\n<p style=\"margin: 0 0 1.25em 0;\"><strong>Empreses de la UE:<\/strong> avaluar la nova oportunitat d'acc\u00e9s al mercat de Gibraltar; revisar els acords transfronterers d'ocupaci\u00f3 i de prestaci\u00f3 de serveis per als treballadors fronterers; fer un seguiment de la cimera anual Regne Unit\u2013UE per a desenvolupaments comercials m\u00e9s amplis.<\/p>\n<p style=\"margin: 0;\"><strong>Empreses de totes les jurisdiccions amb exposici\u00f3 al Regne Unit i la UE:<\/strong> incorporar flexibilitat a les estructures comercials; supervisar la revisi\u00f3 de la TCA i la cimera anual del 2026; obtenir assessorament legal proactiu abans de formalitzar compromisos estructurals.<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/div>\n<div style=\"position: absolute; width: 1px; height: 1px; margin: -1px; padding: 0px; border: 0px; overflow: hidden; clip: rect(0px, 0px, 0px, 0px); clip-path: inset(50%); white-space: nowrap;\" role=\"alert\" aria-live=\"assertive\" aria-atomic=\"true\"><\/div>","protected":false},"excerpt":{"rendered":"<p>UK Businesses with Gibraltar Connections Supply Chain Distribution&nbsp; For UK businesses that currently supply goods to Gibraltar, the treaty creates a new customs boundary that did not previously exist in the same form. Goods moving from the United Kingdom to Gibraltar are now crossing a customs boundary between the UK&#8217;s customs territory and the new [&hellip;]<\/p>\n","protected":false},"author":29,"featured_media":51523,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[139],"tags":[],"class_list":["post-53755","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-en"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"UK Businesses with Gibraltar Connections Supply Chain Distribution For UK businesses that currently supply goods to Gibraltar, the treaty creates a new customs boundary that did not previously exist in the same form. 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