There is no CGT in Belgium, and div tax can be offset against tax in some way.
In Gibraltar there is no capital gains tax, wealth tax, sales tax or value added tax. Import duty is payable on all items at 10%. Income tax maxes out at approx 25%.
These are not isolated cases. Although Gib is a shining example of how to reduce tax burden on your population, and raise money through other forms of taxation. Belgium income tax is circa 55%, and healthcare is expensive.