Gibraltar, an advantageous jurisdiction to register your business company

Gibraltar maintains a status as a safe and stable global financial centre. It enjoys easy access to the EU, UK and other international markets. Gibraltar is an excellent jurisdiction for company incorporations!

Why set up a company in Gibraltar?

Gibraltar’s diversified and stable economy continues to be strong in the principal sectors of yachting, financial services, tourism, E-gaming, DLT, and ship refueling. It has developed a good international reputation by being listed as a “white” territory by the OECD since 2009, removing any “tax haven” suggestions.

Gibraltar’s fiduciary companies deliver and manage simple and complex corporate structures, on a daily basis in virtually any jurisdiction. There is no capital gains tax, wealth tax or estate duty in Gibraltar. There is also no Value Added Tax (VAT). Therefore, VAT is not an issue from a Gibraltar tax perspective. Gibraltar companies conducting profit-making activity outside of Gibraltar will also not suffer tax on profits.

In terms of its political structure, Gibraltar is a British Dependent Territory and is a Crown Colony with internal self-government based on a Constitution of 1969. It has its own elected House of Assembly, which legislates on domestic matters. The United Kingdom is responsible for defense, foreign affairs, financial stability and internal security. Gibraltar became part of the European Community in 1973 and enjoys special status within the Community and is exempted from the Common Customs Tariff, the Common Agricultural Policy and Value-Added Taxation.

Advantages of Gibraltar

What makes Gibraltar attractive to conduct offshore business:

• Good geographical location and bilingual (English and Spanish) territory.
• Cost effectiveness and attractive fiscal regime for offshore investors.
• Excellent reputation, stable government and special status within the European Union.
• Excellent infrastructure and communications.
• Favorable tax status for offshore banks.
• No exchange controls.

General information

Procedures to incorporate

Gibraltar is currently one of the best countries to do business in, according to foreign investors who come here because of the favorable taxation system; Gibraltar has one of the lowest tax rates in Europe, with a standard Corporate tax rate of only 15% for its local companies, while non-resident companies are full tax exempt, since members and managers are bot resident in Gibraltar. Investors interested in starting a company in the British territory can rely on our company formation services in Gibraltar.

Strategically important, Gibraltar is a full member of the European Union but considered an offshore jurisdiction because it is a dependent territory of the United Kingdom. It does not participate in the common tariff and agricultural policy and does not levy Value Added Tax (VAT). The European Court of First instance recognised Gibraltar’s right to regulate its own tax regime in December 2008, which has further emphasised the attractiveness of Gibraltar as an excellent offshore jurisdiction.

Gibraltar corporate taxation

Main features of a Gibraltar company

Most relevant features of Gibraltar limited companies:

• No tax on profit generated from activities outside Gibraltar.
• Only one director required.
• Only one shareholder required.
• Shareholders can be persons or corporations.
• No nationality or residency restrictions.
• No need to visit Gibraltar.

Gibraltar company documents

• No tax on profit generated from activities outside Gibraltar
• Certificate of Incorporation
• Memorandum and Articles of Association
• Minutes of First Board Meeting
• Register of Directors
• Register of Shareholders
• Share Certificate for each Shareholder