Netherlands vs Gibraltar: which jurisdiction wins?

Netherlands vs Gibraltar — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Netherlands	Gibraltar
Tax headline	25.8% corporate; participation exemption for holdings	12.5% corporate tax
Formation days	5	7
First-year cost	$6,500	$4,000
Treaties	95+	Limited
Substance	Substance decree — mandatory directors, payroll, office	Substance for accrued-in-and-derived-from claim
Banking	ING, Rabobank, ABN AMRO	Gibraltar International Bank, EMIs

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