Privacy Policy Showup.tv

§ 1

General Information

The owner of the platform operated at https://showup.tv (hereinafter referred to as: "Platform"), as well as the data controller, is Multimedia Consulting Limited with its registered office in Gibraltar, 2 Irish Town, Gibraltar, GX11 1AA Gibraltar (hereinafter referred to as: "Administrator").
Contact with the Administrator for obtaining information on whether and how the Administrator uses or intends to use personal data of Platform users is possible via:
1. electronic correspondence to the e-mail address: [email protected],
2. conventional mail, to the address: 2 Irish Town, Gibraltar, GX11 1AA Gibraltar.
The Administrator has appointed a Data Protection Officer, who can be contacted at: [email protected]
The Administrator attaches great importance to the protection of users' personal data and information entrusted to it. The Administrator applies security measures, including IT solutions, which ensure the best possible protection of users' personal data, particularly in terms of protection against unauthorized access, unauthorized modification, disclosure or destruction.
Communication between the user and the server on which the Platform is operated, during the transmission of the User's personal data, is encrypted using the SSL (Secure Socket Layer) protocol.

§ 2

Definitions

Administrator - Multimedia Consulting Limited with its registered office in Gibraltar, 2 Irish Town, Gibraltar, GX11 1AA Gibraltar.
Account - an account maintained for a User or Model within the Platform infrastructure, through which the User or Model can use the services offered by the Platform and use its functions, made available by the Administrator under a unique name (login), which serves as a collection of resources in which User or Model data and information about their activities within the Platform are collected.
Platform - a group of interconnected websites made available on the Internet under the domain showup.tv.
Privacy Policy - this privacy policy.
Gibraltar GDPR - Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (Gibraltar General Data Protection Regulation), as it forms part of Gibraltar law by virtue of section 6 of the European Union (Withdrawal) Act 2019.
Gibraltar Data Protection Act - the Data Protection Act 2004 of Gibraltar.
Agreement - an agreement concerning a digital service within the meaning of Gibraltar consumer rights law, consisting of creating and maintaining an account by the Administrator for the User or Model.
User - any person who uses any functionality of the Platform, in particular by receiving or sending any electronic data and/or who has registered within the Platform.
Model - a User who has registered in the Platform and has been verified to be 18 years old, who personally, voluntarily without any coercion and on their own behalf performs shows, conversations or other interactive activities through the Platform, including for payment.

§ 3

Legal Basis and Scope of Data Processing

The Administrator processes personal data in accordance with:
1. the Gibraltar Data Protection Act 2004;
2. the Gibraltar GDPR;
3. guidelines of the Gibraltar Information Commissioner.
As part of operating the Platform, the Administrator may process the following personal data of Users:
1. first and last name,
2. residential address (address of main residence),
3. e-mail address,
4. phone number,
5. tax identification number and national identification number,
6. date of birth,
7. place of birth,
8. country of residence,
9. VAT identification number,
10. IP address,
11. financial account identifier (bank account number, payment wallet identification number, etc.) to which funds are withdrawn from the Platform,
12. amount of remuneration paid from the Platform,
13. number of transactions completed through the Platform,
14. information about any contributions, commissions or taxes withheld or collected by the Platform,
15. first and last name of the bank account/payment wallet owner to which remuneration for token sales is paid or credited.
USER REGISTRATION AND ACCOUNT MANAGEMENT:
1. Lawful basis: Performance of contract (Article 6(1)(b) of the Gibraltar GDPR)
2. Personal data processed: e-mail address, IP address
3. Purpose: To conclude and perform the Account Agreement for the User
4. Data provision: Voluntary but necessary to conclude and implement the Account Agreement
MODEL REGISTRATION AND ACCOUNT MANAGEMENT:
1. Lawful basis: Performance of contract (Article 6(1)(b) of the Gibraltar GDPR)
2. Personal data processed: first and last name, e-mail address, phone number
3. Purpose: To conclude and perform the Account Agreement for the Model
4. Data provision: Voluntary but necessary to conclude and implement the Account Agreement
PLATFORM OPTIMIZATION AND SECURITY:
1. Lawful basis: Legitimate interests (Article 6(1)(f) of the Gibraltar GDPR)
2. Personal data processed: device IP address
3. Purpose: Analyzing User activity to introduce updates to IT solutions for optimizing server administration and ensuring Platform security
4. Balancing test: The Administrator has conducted a balancing test confirming that these interests are not overridden by the data subject's fundamental rights and freedoms
TAX COMPLIANCE AND AML OBLIGATIONS:
1. Lawful basis: Legal obligation (Article 6(1)(c) of the Gibraltar GDPR)
2. Personal data processed: first and last name, date of birth, address, financial account identifier, place of birth, country of residence, tax identification numbers, VAT identification number, amount of remuneration paid from the Platform, number of transactions, information about contributions/commissions/taxes withheld, bank account owner details
3. Legal requirements:
  1. Gibraltar's obligations under international tax information exchange agreements
  2. Income Tax Act 2010 and regulations made thereunder
  3. Council Directive 2011/16/EU on administrative cooperation in the field of taxation as it forms part of retained EU law in Gibraltar
  4. Proceeds of Crime Act 2015 (Gibraltar AML legislation)
4. Purpose: To fulfill legal obligations incumbent on the Administrator regarding tax reporting and anti-money laundering compliance
5. Additional information: See "Appendix No. 1 to the Privacy Policy - Tax Information Exchange Requirements"
DATA RETENTION PERIODS:
1. Personal data will be stored:
  1. for the time necessary to provide services;
  2. for the limitation period of claims under Gibraltar law;
  3. for the period necessary to fulfill obligations towards the Gibraltar Information Commissioner;
  4. for the period necessary to fulfill obligations towards Gibraltar tax authorities and international tax cooperation obligations.

§ 4

User Rights Under the Gibraltar GDPR

Each User has the following rights under the Gibraltar GDPR and Gibraltar Data Protection Act 2004:
1. RIGHT OF ACCESS (Article 15 of the Gibraltar GDPR).
  You have the right to obtain confirmation as to whether your personal data is being processed and, where that is the case, access to the personal data and information including:
  1. the purposes of processing
  2. the categories of personal data
  3. the recipients or categories of recipients
  4. the envisaged period of storage
  5. your rights regarding rectification, erasure, or restriction
  6. the right to lodge a complaint with the Gibraltar Information Commissioner
2. RIGHT TO RECTIFICATION (Article 16 of the Gibraltar GDPR).
  You have the right to obtain rectification of inaccurate personal data concerning you without undue delay.
3. RIGHT TO ERASURE ("RIGHT TO BE FORGOTTEN") (Article 17 of the Gibraltar GDPR).
  You have the right to obtain erasure of personal data concerning you where:
  1. the data is no longer necessary for the purposes for which it was collected
  2. you withdraw consent (where processing is based on consent)
  3. you object to processing and there are no overriding legitimate grounds
  4. the data has been unlawfully processed
  5. erasure is required for compliance with a legal obligation
  6. Note: This right does not apply where processing is necessary:
    - for compliance with a legal obligation (e.g., tax records)
    - for the establishment, exercise or defense of legal claims
4. RIGHT TO RESTRICTION OF PROCESSING (Article 18 of the Gibraltar GDPR).
  You have the right to obtain restriction of processing where:
  1. you contest the accuracy of the personal data
  2. processing is unlawful and you oppose erasure
  3. the Administrator no longer needs the data but you require it for legal claims
  4. you have objected to processing pending verification
5. RIGHT TO DATA PORTABILITY (Article 20 of the Gibraltar GDPR).
  Where processing is based on consent or contract and is carried out by automated means, you have the right to receive your personal data in a structured, commonly used and machine-readable format and to transmit that data to another controller.
6. RIGHT TO OBJECT (Article 21 of the Gibraltar GDPR)
  You have the right to object at any time to processing of your personal data based on legitimate interests or for the performance of a task in the public interest.
  For direct marketing purposes, you have an absolute right to object at any time.
7. RIGHT TO WITHDRAW CONSENT
  Where processing is based on consent, you have the right to withdraw consent at any time. The withdrawal of consent does not affect the lawfulness of processing based on consent before its withdrawal.
8. RIGHT TO LODGE A COMPLAINT
  You have the right to lodge a complaint with the Gibraltar Information Commissioner if you consider that processing of your personal data infringes the Gibraltar GDPR or Gibraltar Data Protection Act 2004.
HOW TO EXERCISE YOUR RIGHTS:
To exercise any of the above rights, please contact us:
1. via electronic correspondence to the e-mail address: [email protected]
2. via conventional mail, to the address: 2 Irish Town, Gibraltar, GX11 1AA Gibraltar
3. via our Data Protection Officer at: [email protected]
RESPONSE TIME:
The Administrator will respond to your request without undue delay and in any event within one month of receipt of the request. That period may be extended by two further months where necessary, taking into account the complexity and number of requests.
SPECIAL CONSIDERATIONS FOR ACCOUNT DATA:
If personal data is contained in your Username or e-mail address, in case of a request to delete this personal data, you must provide a new Username and a new e-mail address. Otherwise, you will not be able to use the Administrator's services related to the Account Agreement.
NO PROCESSING OF SPECIAL CATEGORIES OF DATA:
The Administrator does not under any circumstances process special categories of personal data as defined in Article 9 of the Gibraltar GDPR, namely data revealing:
1. racial or ethnic origin
2. political opinions
3. religious or philosophical beliefs
4. trade union membership
5. genetic data
6. biometric data for uniquely identifying a natural person
7. data concerning health
8. data concerning a natural person's sex life or sexual orientation
Users and Models are prohibited from providing such data to the Platform.

§ 5

Data Recipients and Transfers

PROCESSORS.
The Administrator may entrust data processing to other entities (processors) by means of written agreements complying with Article 28 of the Gibraltar GDPR. Your personal data may be transferred in particular to:
1. payment service providers and banks for processing payments
2. entities providing IT infrastructure and hosting services
3. entities providing identity verification services (KYC)
4. entities providing tax compliance services
5. entities providing customer support services
DATA TRANSFERS TO THIRD COUNTRIES:
1. In case of intention to transfer your personal data to a third country (outside European Union and the United Kingdom) or international organization, the Administrator will:
2. inform you of the transfer
3. provide information about appropriate safeguards pursuant to Article 46 of the Gibraltar GDPR
4. obtain your explicit consent where required
5. Transfers will only occur where:
6. an adequacy decision exists pursuant to Article 45 of the Gibraltar GDPR; or
7. appropriate safeguards are in place pursuant to Article 46 of the Gibraltar GDPR (such as standard data protection clauses); or
8. one of the derogations in Article 49 of the Gibraltar GDPR applies
DISCLOSURE TO AUTHORITIES.
Personal data is subject to disclosure to external entities only within legally permitted limits. The Administrator may be obliged to provide information to authorized Gibraltar or UK authorities on the basis of lawful requests to the extent resulting from such requests, including but not limited to:
1. the Gibraltar Information Commissioner
2. Gibraltar law enforcement authorities
3. Gibraltar tax authorities
4. other authorities as required by Gibraltar law or UK law extended to Gibraltar

§ 6

Anonymous Information and Server Logs

Selected information regarding actions taken by Users while using the Platform is subject to logging at the server layer. This data is used exclusively for the purpose of administering the Platform and to ensure the most efficient handling of services provided within the Platform.
The information referred to in paragraph 1 above includes in particular:
1. request arrival time,
2. connection and disconnection time with the Platform,
3. information about errors that occurred during HTTP transaction execution,
4. URL address of the page previously visited by the user (referer link) - in case the transition to the Platform occurred through a link,
5. information about the browser, operating system and type and model of the user's device,
6. information about the IP address,
7. information about the quality and performance of the user's internet connection.
In the Administrator's assessment, the above data, as information that does not allow for the identification of a given User when not combined with other personal data, may not constitute personal data for the purposes of the Gibraltar GDPR. However, to the extent such data constitutes personal data, it is processed on the basis of legitimate interests (Article 6(1)(f) of the Gibraltar GDPR) for the purposes of system administration and security.

§ 7

Cookies

The Administrator informs that as part of its Platform operation it uses cookies. Cookies are IT data, in particular text files, which are stored on the User's end device and are intended for using the Platform.
LEGAL BASIS FOR COOKIES:
1. Strictly necessary cookies: Processed based on legitimate interests (Article 6(1)(f) of the Gibraltar GDPR) as they are essential for the Platform to function
2. Analytics and performance cookies: Processed based on consent (Article 6(1)(a) of the Gibraltar GDPR) or legitimate interests where anonymous
Information regarding cookies used by the Administrator is available at https://showup.tv/. The Platform uses:
1. Strictly Necessary Cookies - essential for the proper functioning of the Platform, including session management and security features
2. Analytics Cookies - used to understand how visitors interact with the Platform
Cookie software is not used to determine the User's personal data and their identity is not established on their basis, except where necessary for Platform functionality or with your consent.
Cookies are used in particular to:
1. establish and remember User preferences in order to adapt the Platform content to these preferences
2. recognize Users' devices
3. allow displaying websites in a manner adapted to individual User needs
4. remember settings selected by Users and personalize the interface
5. improve the configuration of certain Platform functionalities and optimize services
COOKIE MANAGEMENT:
The Administrator uses the following tools using cookies:
1. Google Analytics (subject to your consent where required)
YOUR COOKIE CHOICES:
1. Cookies are not harmful to your end device and do not cause configuration changes on these devices and on the software installed on them.
2. You can configure your browser at any time to prevent cookies from being stored on the computer's hard drive.
3. Detailed information on cookie management is provided by browser providers.
4. You can withdraw your consent to cookies at any time by changing your cookie preferences at [insert link to cookie preferences].
To the extent permitted by law, the Administrator is not responsible for the use and handling of cookies on other websites to which links placed within the Platform refer.

§ 8

Security Measures

The Administrator implements appropriate technical and organisational measures to ensure a level of security appropriate to the risk, in accordance with Article 32 of the Gibraltar GDPR, including:
1. pseudonymisation and encryption of personal data where appropriate;
2. the ability to ensure the ongoing confidentiality, integrity, availability and resilience of processing systems and services;
3. the ability to restore the availability and access to personal data in a timely manner in the event of a physical or technical incident;
4. a process for regularly testing, assessing and evaluating the effectiveness of technical and organisational measures for ensuring the security of processing.
The Administrator maintains SSL (Secure Socket Layer) encryption for all data transmissions between users and the Platform servers.
Access to personal data is restricted to authorized personnel only and is granted on a need-to-know basis.
The Administrator maintains appropriate access controls, including password policies and multi-factor authentication where appropriate.

§ 9

Personal Data Breaches

In the event of a personal data breach, the Administrator will, in accordance with Article 33 of the Gibraltar GDPR:
1. notify the Gibraltar Information Commissioner without undue delay and, where feasible, not later than 72 hours after becoming aware of the breach, unless the breach is unlikely to result in a risk to your rights and freedoms;
2. where the breach is likely to result in a high risk to your rights and freedoms, communicate the breach to you without undue delay in accordance with Article 34 of the Gibraltar GDPR.
The notification to you will describe:
1. the nature of the personal data breach;
2. the name and contact details of the Data Protection Officer or other contact point;
3. the likely consequences of the breach;
4. the measures taken or proposed to be taken to address the breach and mitigate its possible adverse effects.

§ 10

Automated Decision-Making and Profiling

The Administrator does not engage in automated decision-making, including profiling, which produces legal effects concerning you or similarly significantly affects you, as defined in Article 22 of the Gibraltar GDPR.
If in the future the Administrator intends to implement any automated decision-making processes, you will be informed and provided with:
1. meaningful information about the logic involved;
2. the significance and envisaged consequences of such processing;
3. the right to obtain human intervention, express your point of view and contest the decision.

§ 11

Children's Privacy

The Platform is not intended for use by individuals under 18 years of age.
The Administrator does not knowingly collect personal data from individuals under 18 years of age.
If you believe that we have inadvertently collected personal data from someone under 18, please contact us immediately at [email protected] so that we can take appropriate action.

§ 12

Data Protection Impact Assessments

Where processing is likely to result in a high risk to your rights and freedoms, the Administrator conducts Data Protection Impact Assessments (DPIAs) in accordance with Article 35 of the Gibraltar GDPR.
Where a DPIA indicates high risk and the Administrator cannot mitigate the risk, the Administrator will consult with the Gibraltar Information Commissioner prior to processing in accordance with Article 36 of the Gibraltar GDPR.

§ 13

Data Protection by Design and by Default

The Administrator implements data protection by design and by default in accordance with Article 25 of the Gibraltar GDPR by:
1. implementing appropriate technical and organisational measures designed to implement data protection principles effectively;
2. integrating necessary safeguards into the processing;
3. ensuring that by default, only personal data necessary for each specific purpose is processed;
4. limiting access, storage period, and accessibility of personal data.

§ 14

Your Rights Under Gibraltar Consumer Law

Nothing in this Privacy Policy affects your rights under Gibraltar consumer protection legislation, including:
1. the Consumer Rights on Contracts Regulations 2013;
2. the Consumer Protection (Unfair Trading) Act 2008;
3. the Fair Trading Act 2023;
4. the Unfair Terms in Consumer Contracts Act 1998.
These rights exist independently of your data protection rights and may provide additional protections.

§ 15

Changes to this Privacy Policy

The Administrator reserves the right to update this Privacy Policy to reflect:
1. changes in Gibraltar law, retained EU law, or UK law extended to Gibraltar;
2. changes in data processing practices;
3. new features or services offered by the Platform;
4. guidance from the Gibraltar Information Commissioner.
Material changes to this Privacy Policy will be communicated to you by:
1. email notification to your registered email address;
2. prominent notice on the Platform;
3. pop-up notification upon your next login.
You will be given at least 30 days' notice of any material changes that may adversely affect your rights.
Your continued use of the Platform after such notice constitutes acceptance of the updated Privacy Policy.
If you do not agree to the changes, you have the right to terminate your Account Agreement in accordance with the Terms of Service.

§ 16

Contact Information

DATA CONTROLLER:
1. Multimedia Consulting Limited 2 Irish Town Gibraltar, GX11 1AA E-mail: [email protected]
DATA PROTECTION OFFICER:
E-mail: [email protected]
For any questions about this Privacy Policy or our data processing practices, please contact us using the details above.

§ 17

Jurisdiction

This Privacy Policy is governed by Gibraltar law, including:
1. the Gibraltar Data Protection Act 2004;
2. the Gibraltar GDPR;
3. any other applicable Gibraltar data protection legislation.
Subject to mandatory provisions of the law of your country of habitual residence if you are a consumer, any disputes arising from this Privacy Policy shall be subject to the jurisdiction of the Gibraltar courts.
If you are a consumer habitually resident outside Gibraltar, you may also have the right to bring proceedings in the courts of your country of habitual residence.

§ 18

Final Provisions

In matters not regulated in this Privacy Policy, the provisions of Gibraltar law shall apply, in particular:
1. the Gibraltar Data Protection Act 2004;
2. the Gibraltar GDPR;
3. the Electronic Commerce Act 2001.
This Privacy Policy should be read in conjunction with the Terms of Service available at https://showup.tv/regulations.
In case of any discrepancy between this Privacy Policy and the Terms of Service regarding data protection matters, this Privacy Policy shall prevail.
The English language version of this Privacy Policy is the authoritative version. Translations are provided for convenience only.
The current version of this Privacy Policy is effective from 12/11/2025.

APPENDIX NO. 1 TO THE PRIVACY POLICY: TAX INFORMATION EXCHANGE REQUIREMENTS

Legal Framework
1. This appendix provides information about the Administrator's obligations to collect and report information about Models based on:
  1. Gibraltar's obligations under international tax information exchange agreements;
  2. the Income Tax Act 2010 and regulations made thereunder;
  3. Gibraltar's commitments to tax transparency and information exchange standards.
Gibraltar's Tax Transparency Obligations
1. Gibraltar maintains high standards in tax transparency and exchange of information, including:
  1. automatic exchange of information under the Common Reporting Standard (CRS);
  2. exchange of information on request with treaty partners;
  3. Country-by-Country Reporting (CbCR) for multinational enterprises;
  4. compliance with OECD standards on tax transparency.
Who is Subject to Reporting?
1. The reporting obligation may cover Platform users who:
  1. perform services for remuneration through the Platform;
  2. have received payments or withdrawals from the Platform;
  3. are tax resident in Gibraltar or other jurisdictions with which Gibraltar has information exchange agreements;
  4. meet thresholds specified in applicable Gibraltar tax legislation or international agreements.
  5. The specific reporting requirements depend on:
    1. the Model's tax residence
    2. the amount and nature of income received
    3. applicable tax treaties and information exchange agreements
    4. Gibraltar domestic tax law requirements
What Information May Be Collected
1. To comply with Gibraltar tax law and international obligations, the Administrator may need to collect and, where required by law, report the following information:
  1. first and last name;
  2. address of main residence;
  3. tax identification number (or equivalent national identification number);
  4. VAT identification number (if the Model is registered for VAT);
  5. date of birth;
  6. place of birth;
  7. financial account identifier (bank account number, payment wallet identifier, etc.);
  8. country of tax residence;
  9. amount of payments made to the Model;
  10. number of transactions;
  11. any taxes withheld by the Platform (if applicable);
  12. details of the payment account owner.
Reporting Under the Common Reporting Standard (CRS)
Gibraltar has implemented the OECD Common Reporting Standard, which requires financial institutions and certain other entities to report information about accounts held by tax residents of participating jurisdictions.
Depending on the nature of the Platform's operations and the Model's circumstances, CRS reporting obligations may apply.
Reporting Periods and Deadlines
1. Reporting periods and deadlines depend on:
  1. specific Gibraltar tax legislation or international agreements applicable;
  2. the Model's tax residence and the information exchange agreements between Gibraltar and that jurisdiction;
  3. guidance issued by the Gibraltar Commissioner of Income Tax.
The Administrator will inform Models of specific reporting requirements and deadlines as they apply.
Legal Basis for Processing
1. This data processing is conducted on the basis of legal obligation under Article 6(1)(c) of the Gibraltar GDPR, as the Administrator is legally required to collect and, where applicable, report this information under:
  1. Gibraltar tax legislation, in particular the Income Tax Act 2010;
  2. international tax information exchange agreements to which Gibraltar is party;
  3. Gibraltar's commitments under the OECD Common Reporting Standard;
  4. any other applicable Gibraltar legal obligations relating to tax reporting and compliance.
Know Your Customer (KYC) and Anti-Money Laundering (AML) Requirements
1. In addition to tax reporting obligations, the Administrator is subject to:
  1. the Proceeds of Crime Act 2015 (Gibraltar AML legislation);
  2. customer due diligence requirements;
  3. obligations to verify the identity of Models and the source of funds.
  These requirements are separate from, but complementary to, tax reporting obligations.
Consequences of Not Providing Information
1. If a Model does not provide the required information in response to the Platform's requests:
  1. their ability to make withdrawals will be suspended;
  2. withdrawals will remain suspended until all legally required information is provided;
  3. the Administrator may be unable to process payments;
  4. the Administrator may be required to report the Model's non-compliance to relevant authorities;
  5. the Model Account may be suspended or terminated.
  These requirements are separate from tax reporting obligations, but complement them.
Data Retention
1. Information collected for tax reporting and compliance purposes will be retained:
  1. for the period required by Gibraltar tax law (typically a minimum of 6 years from the end of the relevant tax year);
  2. for the period required by the Proceeds of Crime Act 2015 and AML regulations;
  3. for the period required by international tax cooperation obligations;
  4. for longer periods where required by law or where legal claims may be made.
  These requirements are separate from tax reporting obligations, but complement them.
Recipients of Information
1. Your information may be shared with:
  1. the Gibraltar Commissioner of Income Tax;
  2. Gibraltar law enforcement authorities (where required for AML/CFT purposes);
  3. tax authorities in other jurisdictions pursuant to:
    1. Automatic exchange of information agreements (such as CRS)
    2. Bilateral tax treaties
    3. Multilateral agreements to which Gibraltar is party
    4. Specific information exchange requests
  4. the competent authorities of your country of tax residence (where information exchange agreements are in place).
International Tax Cooperation
1. Gibraltar has entered into tax information exchange agreements with numerous jurisdictions worldwide, including:
  1. Double Taxation Agreements (DTAs);
  2. Tax Information Exchange Agreements (TIEAs);
  3. The Multilateral Convention on Mutual Administrative Assistance in Tax Matters;
  4. Automatic exchange of information under the Common Reporting Standard with over 100 jurisdictions.
  These requirements are separate from tax reporting obligations, but complement them.
2. Information about Models may be exchanged with tax authorities in these jurisdictions where:
  1. The Model is tax resident in that jurisdiction
  2. The Model has significant connections to that jurisdiction
  3. The information is relevant for tax purposes in that jurisdiction
  4. The exchange is required or permitted under the applicable agreement
Your Rights
1. Your rights regarding data processed for tax reporting and compliance purposes are limited by Gibraltar tax law and international obligations. You have the right to:
  1. access the information held about you (subject to legal restrictions);
  2. request correction of inaccurate information;
  3. receive information about what data is being reported and to which authorities;
  4. lodge a complaint with the Gibraltar Information Commissioner if you believe the processing is unlawful.
2. However, you cannot:
  1. request erasure of information that must be retained for tax or AML purposes;
  2. object to processing that is required by Gibraltar law or international legal obligations;
  3. restrict processing where the Administrator has a legal obligation to collect, retain, or report information.
Your Tax Obligations
1. Important: The Administrator's reporting obligations do not relieve you of your own tax obligations. You remain responsible for:
  1. determining your tax residence status;
  2. declaring income received through the Platform to your tax authorities;
  3. paying any taxes due on such income;
  4. complying with tax filing requirements in your jurisdiction(s) of tax residence;
  5. seeking professional tax advice regarding your specific circumstances.
Changes to Tax Reporting Requirements
1. Tax reporting requirements may change due to:
  1. new Gibraltar legislation;
  2. new or amended international agreements;
  3. changes in OECD standards;
  4. guidance from Gibraltar tax authorities.
  The Administrator will inform Models of material changes to reporting requirements that affect them.
Further Information
1. For more information about:
  1. Gibraltar's tax system and reporting requirements:
    1. Gibraltar Income Tax Office: https://www.gibraltar.gov.gi/income-tax-office
    2. Email: [email protected]
  2. Gibraltar's international tax cooperation:
    1. Gibraltar Finance Centre: https://www.gibraltarfinance.gi
  3. Your tax obligations in your country of residence:
    1. contact your local tax authority or seek professional tax advice
  4. Common Reporting Standard:
    1. OECD CRS Portal: https://www.oecd.org/tax/automatic-exchange/
Questions About Tax Reporting
1. If you have questions about the Administrator's tax reporting obligations or the information collected, please contact:
  1. Email: [email protected]
  2. Address: 2 Irish Town, Gibraltar, GX11 1AA
Note: The Administrator cannot provide tax advice. For advice regarding your personal tax situation, you should consult a qualified tax professional in your jurisdiction of tax residence.

Last updated: 2026-02-08

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