Gibraltar Company Formation, Company Formation, offshore company formation, offshore company, limited company

 Company Formation Gibraltar

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Offshore Company Formation: Company Formation Gibraltar


Company Formation Gibraltar: Constitution – Statutory Requirements

With regards to the Gibraltar Limited Company, the basic requirements are similar to that of a UK company:  

  • Minimum authorised share capital is £100, though the standard is £2,000. There is no Maximum Capitalisation;

  • Share Capital need not be paid up;

  • Stamp Duty in respect of the authorised share capital payable at incorporation is £10.00;

  • A minimum of one Director and one Shareholder (corporate or individual) are required to be appointed;

  • The Director and the Shareholder may be the same person or a corporation;

  • Corporate Directors are permitted and do not necessarily need to be resident in Gibraltar;

  • Nominee Shareholders are permitted and Shareholders do not necessarily need to be resident in Gibraltar;

  • The identity of the Directors and Shareholders of Gibraltar companies must be filed at the Gibraltar Companies Registrar, which is a public as opposed to a confidential register, allowing for Control and Ownership to be easily verified; and

  • Under the EU 4th & 7th directive on company accounts, Gibraltar companies are required to file accounts at the Gibraltar Companies Registry relating to their chosen year-long fiscal period within 13 months from the chosen financial year end. Companies with a turnover of less than GBP £4.8 million per annum are not required to file audited accounts, and are able to file Balance Sheets signed by the Directors of the Company instead.

The Key Benefits of Gibraltar

No Capital Gains Tax

With no Capital Gains Tax in Gibraltar, buying and selling any property (investments, shares, real property) at a profit has no adverse Consequences. Gibraltar offers considerable opportunity to venture capitalists and entrepreneurs planning to set up, or grow businesses for a gain.


Gibraltar’s exemption from EU harmonisation taxes, specifically VAT, gives companies trading from Gibraltar an important competitive edge being able to pass on savings to customers of between 15-20%.

No Inheritance Tax

With no inheritance tax or estate duty, Gibraltar is an excellent jurisdiction for estate planning and controlling family wealth.

Low Corporation Tax

The standard rate of corporation tax is 10%. However, only income accrued or derived in Gibraltar is taxable in Gibraltar. Consequently, a company that accrues its income overseas will not be taxed on that income in Gibraltar.

Low Personal Income Tax

There are two distinct systems that the tax payer can elect to come under;

  • Allowance Based System; or

  • Gross Income Based System. 

In essence, all taxpayers will pay an effective rate of tax of less than 25% and the Government of Gibraltar is committed to reduce this amount further.

High Net Worth Individuals Tax Status

Individuals, who are able to meet the criteria, can enjoy a low rate of income tax. Only the first £80,000 of assessable income is taxable, which means a maximum amount of tax payable annually of £30,000 (minimum amount set at £ 22,000). This special tax status has proved to be a very powerful tax planning tool for high net worth individuals.

Passporting Of Services

Gibraltar companies that are authorised by the Financial Services Commission (FSC) have the right to passport their banking, investments and insurance services throughout the EU and EEA.; as such, there are no further regulatory requirements within the economic area.

Stable Government & Economy

Gibraltar is an autonomous self-sufficient territory that has been British since 1704. In 2001, 99% of the electorate voted in favour of retaining our modern, non-colonial relationship with the UK. Today Gibraltar enjoys a vibrant, modern, democracy whose security is guaranteed by our Constitution.

Member of the European Union

Being part of the European Economic Community since 1973 and thereafter becoming integrated within the European Union in 1993, Gibraltar is subject to European Law and all corresponding Directives apply. Whilst opting out of harmonisation taxes such as VAT, Gibraltar is to passport Insurance, Banking and other financial services into the EU.

Reputable Jurisdiction

Gibraltar is a British EU finance Centre of excellent standing with the Financial Services Commission having an enviable reputation as the financial services regulatory body. Regularly audited and recognised by international bodies such as the IMF, OECD and FATF, Gibraltar is considered a low tax onshore territory and is on the OECD white list of jurisdictions.








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