Chloe Oppenheimer Fa

Chloe Oppenheimer is a highly skilled and dedicated Partner in the firm’s Tax Advisory Team, a team which specialises in providing individuals, corporates, multinational groups, trusts (as well as others) with advice which focuses on tax but also encompasses all of the practicalities and commercial awareness required to provide holistic legal advice to our clients.

Chloe has a passion for Tax which is shown through her work and the overall customer experience she provides to her clients. Although Chloe covers all areas of tax, her current focus is corporates and multinational groups, including but not limited to advising on:

Relocations of companies and businesses to Gibraltar

• The tax implications of trust structures (Chloe recently advised a high net worth individual, one of the wealthiest in Gibraltar, on their current trust structure).
• Double Taxation Treaty Passports (liaising with both the Gibraltar Income Tax Office and HMRC)
• Applications by local companies for special status for employees who possess High Executive Specialist Skills
• Share Option Schemes (Chloe recently advised a prominent gaming company in Gibraltar on the taxability of their share option scheme)
• Taxability of Royalties and the technical differentiation of licence fees (most recently Chloe advised an up-and-coming AI business on subscription fees)
• Taxation of project finance structures (advised one of the wealthiest family offices on the finance structure of a hotel development project in London)
• Taxation impact of corporate exit strategies

Chloe spent 13 years in the Corporate & Commercial department at Hassans (during which time Chloe was part of the team who led the drafting of the Companies Act) before formally moving across to the Tax Advisory Team. Chloe’s vast experience in Corporate & Commercial now compliments her tax practice by allowing her to support the client for the full journey of the matter starting with tax advice and subsequently drafting any required commercial documentation.

Chloe co-authored the first work on Gibraltar tax since 2006 in July 2024 “On the Principles of Gibraltar Taxation” and hosted a podcast earlier this year on the new property tax.

Education & Training

Chloe obtained a BA Hons degree in International Affairs with a minor in Law, Policy & Society from Northeastern University in Boston before spending a year at the London School of Economics studying law. She then went on to do the Graduate Diploma in Law and Legal Practice Course at the College of Law in London, where she obtained an LLB Honours degree.

Chloe completed the Gibraltar Tax Course at the University of Gibraltar and is currently doing the Chartered Institute of Taxation Advanced Diploma in International Taxation.