TBA & Associates

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

Gibraltar company formation is currently very popular, mainly because of its territorial-scope taxation regime.

Gibraltar non-resident company is not taxable in Gibraltar. It is a company, which is incorporated in Gibraltar, owned by non-residents and controlled by directors who reside and hold board meetings outside Gibraltar. Non-resident company is another offshore business form which escapes taxation on foreign income.

Together with the highly reputable British Isles of Jersey, Guernsey and the Isle of Man, the crown colony of Gibraltar belongs to High Disclosure Offshore Centres which provide for greater legal certainty. It is the only British offshore centre that is part of the European Union. It is the only British offshore centre that can and will increasingly be able to provide financial institutions with passporting rights and access to the single European market for financial services.

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.
In addition to the opportunities arising from Gibraltar’s status in the EU, it is also a jurisdiction that offers a specific exclusion form the EU requirement to levy VAT, and regulatory standards matching the EU and UK but retaining the flexibility of a small jurisdiction. All these factors make Gibraltar unique in many respects, and all of them are able to attract offshore investors.

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 10% 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

Gibraltar has one of the lowest tax rates in Europe, with a standard Corporate tax rate of only 10% for its local companies, while non-resident companies are full tax exempt, since members and managers are bot resident in Gibraltar, and incomes have been generated overseas. An interesting fact about company incorporation in Gibraltar is that there is no VAT. Also, Gibraltar does not levy any capital gains tax.

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.

Company name

The company must have a unique name, which is not too similar to any other name of an existing company.

Registered office

Every company incorporated under the Companies Act must have a registered office address in Gibraltar. It is at this address to which communication and notices may be addressed. Mailboxes are not permitted.

Company Director

Gibraltar companies can be registered with one single director, while there is no specific requirement in terms of directors’ nationality.


Gibraltar companies can have just one shareholder, either a corporation or an individual. There is no requirement to have a Gibraltar resident shareholder, while there is not residency requirements; there is no limit in terms of number of shareholders to be appointed.

Share capital

A Gibraltar Company can be registered with a minimum share capital of just £1; however the standard share capital is £2,000. Share capital can be issued in any currency.

Company secretary

The company secretary can be a person or a corporate entity. The company secretary has administrative duties and is responsible for preparation and filing of all company documents.

Local registered agent

It is a requirement for a Gibraltar company to have a local resident registered agent duly approved and regulated by the Gibraltar Financial Services Commission.

Gibraltar company documents

After your Gibraltar Company has been registered the following documents will be provided:

  • 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

Our company licensing services

— What we do and do not do

Our company is EXCLUSIVELY engaged in assisting worldwide clients, either individuals or corporate entities, to get duly and properly licensed with local Regulators and Financial Authorities to get respective official licenses to legally carry out their cryptocurrency or financial related business activities.

TBA & Associates Tax Business Advisors does not provide or carry out any sort of Cryptocurrency or Financial services!

Disclaimer: While TBA & Associates strives to make the information on this website as timely and accurate as possible, the information itself is for reference purposes only. You should not substitute the information provided in this article for competent legal advice. Feel free to contact TBA Customer Services for advice on your specific cases.

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