Gibraltar International Offshore Company Formation

GibraltarRock of Gibraltar

Companies Act 1930. (Based on the Companies Act 1929 of the United Kingdom) and the Companies Ordinance 1984 (as amended).

1. Gibraltar law requires a minimum of one shareholder for a private company limited by shares, and at least seven shareholders for a public company. 

2. A Gibraltar company can have a sole director. There is no concept of nominee directors. 

3. Every company must have a registered office in Gibraltar at which the statutory books of the company must be kept.
4. All limited companies (except those which are non-profit making) are required to file accounts at Companies House in respect of each financial year commencing 1 April 2000. This requirement follows the provisions of the EU fourth and seventh company law directives.

There are, however, significant exemptions afforded to both small and medium sized companies.

Small companies are only required to file an abridged balance sheet. There is no need in the case of such companies to produce a profit and loss account or auditor's report.

Shares and Capital Requirements
There is no minimum capital requirement.
There is no minimum issued share capital, but two shares must be issued, and these shares must have a nominal value.

IBC Taxation
Companies and individuals are subject to income tax, levied under the Income Tax Act 2010. The standard rate of corporation tax was lowered from 22% to 10% with effect from 1 January 2011, coinciding with the abolition of the tax-exempt companies regime. A higher rate of 20% applies to utilities.

There are no capital gains taxes, gift taxes, wealth taxes or estate duty in Gibraltar. No VAT is payable in Gibraltar.

Offshore Company Providers

Attias & Levy
Offshore Services department provides advice principally on corporate structures, organisation of private affairs, trusts, wills & probate, ship registration & finance.

Abacus Financial Services Ltd
Abacus offers a wide range of Global Wealth Management services including.

AMS Company Management Limited
Provides company formation and management services.

Europa Trust Company Limited
Provides company incorporation, trust and foundation services.

Fiduciary Management Limited
Provides offshore company and trust services.

FIDUX Trust Company Limited
Fidux Trust provides trust and corporate management services.

Finsbury Trust & Corporate Services Ltd
Provides company incorporation and administration services.

Form-A-Co (Gibraltar) Limited
Formation of tax exempt companies and other offshore services.

Octopus International Business Services Limited
Incorporations of international business companie and other corporate services.

Sovereign Trust (Gibraltar) Ltd
Offers a wide range of offshore, banking and trusts services.

Steadfast Corporate Services Limited
Incorporation, trust and corporate services.  

STM Fidecs Management Limited
Providse trust and company incorporation services.

List of Gibraltar International and Private Banks
List of Gibraltar Offshore trust service providers

Background Facts
Gibraltar is located on in Southwestern Europe, bordering the Strait of Gibraltar, which links the Mediterranean Sea and the North Atlantic Ocean, on the southern coast of Spain

Population: 29,034 (2012 est.)
Capital: Gibraltar
Dialing code: 350
Currency: UK £, Gibraltar pound
Exchange control:
Gibraltar does not have exchange control
Overseas territory of the UK
Official language: English
Legal System:
The laws of the UK, where applicable, apply

Bank Legislation:
(.PDF Downloads)

Companies Act 1930. (as amended)
Companies Ordinance 1984 (as amended)