If you are planning to establish a company in Gibraltar, our company formation specialists can provide comprehensive legal assistance throughout the entire incorporation process, ensuring that every step is completed efficiently and in full compliance with the applicable legal requirements.

Quick Facts
Types of companies	Company limited by shares – Public and Private Company limited by guarantee (with or without share capital) Unlimited company (with or without share capital) Protected cell company
Maximum number of shareholders for Limited Company	50
Minimum number of shareholders for Limited Company	1
Timeframe for company formation	Approximately 2 weeks, subject to receipt of all requested documents.
Types of shares	Bearer shares and no par value shares are allowed.
How does Gibraltar’s customs status affect imports and exports?	As Gibraltar is not part of the European Union customs territory, imports and exports are subject to customs procedures different from those applicable within the EU.
What excise duties apply in Gibraltar?	In Gibraltar, excise duties apply mainly to spirits, wine, and tobacco products.
Do I need a registered office address in Gibraltar?	YES. A Gibraltar company must have a registered office address in Gibraltar where documents will be served.
Is a company secretary required for a Gibraltar company?	YES. A local or qualified company secretary is required.
What banking services are available in Gibraltar?	Well-established; Regulatory and supervisory services that comply with UK standards; Some UK major banks are represented in Gibraltar; Access to retail, private, and corporate banking.
Annual meeting required	Yes
Foreign-ownership allowed	Yes
Company formation costs in Gibraltar	Starting from 4,000 GBP, excluding government fees.
Any tax exemptions available?	Tax relief and import duty relief available to qualifying companies.
Tax incentives	Capital allowances for new companies; Temporary employment, training and marketing allowances apply for a limited time (up to June 2023)

What types of companies can I open in Gibraltar?

If you are a foreign investor, you have an array of business entities to choose from for company formation in Gibraltar:

a limited liability company, which can be private or public;
companies limited by guarantee, which can be with or without share capital;
unlimited companies, which can also be with or without a share capital;
general and limited partnerships, both types of structures require at least two members;
protected cell companies, which are usually employed by entrepreneurs in the financial industry;
sole proprietorship, which is the simplest business form in Gibraltar and implies a few requirements.

Foreign companies can establish branch offices or representative offices in Gibraltar. The Companies Act requires all companies to have a registered office in order to be allowed to conduct business operations in Gibraltar. Companies must also have at least one shareholder, one director, and a company secretary.

We invite you to watch a video about how you can open a company in Gibraltar:

What are the steps for company formation in Gibraltar?

If you are planning to open an offshore company in Gibraltar, the process generally follows the steps outlined below, from the initial client approval to the completion of the post-incorporation formalities:

Approval & signature of proposal from client.
Name Reservation.
Review of KYC & Due Diligence documents.
Complete the Application form and structure chart.
Incorporation Filing (subject to payment received).
Corporate Documents Issuance.
Post-Incorporation procedures, which include bank account opening.

What documents do I need to register a company in Gibraltar?

To incorporate a company in Gibraltar, the following documents are generally required:

Application to register the company;
Memorandum of Association;
Articles of Association;
Details of the company’s directors and company secretary;
Valid passport or other identification documents for the shareholders, directors, and beneficial owners (required for identity verification and compliance with anti-money laundering regulations);
Proof of residential address for the persons involved (where requested for compliance purposes).

How much will it cost me to set up a company in Gibraltar?

The cost of incorporating a company in Gibraltar starts from GBP 4,000, excluding the applicable government fees.

The final cost may vary depending on the company’s structure, the scope of the required services, and any additional compliance or post-incorporation requirements.

For due diligence, what documents are required?

Before your company is incorporated in Gibraltar, you are required to complete a due diligence procedure in accordance with AML and KYC regulations by submitting certified documents that verify your identity, ownership structure, and source of funds.

If you are an individual shareholder/ director/ beneficial owner, then you should prepare the following document for due diligence:

Certified copy of passport;
Proof of address (≤ 3 months);
Bank reference letter (≤ 3 months);
Signed CV / Resume;
Source of funds declaration.

If it’s the case of a corporate shareholder, then the documents below are requested:

Certificate of Incorporation;
Memorandum & Articles;
Register of Directors & Shareholders;
Certificate of Good Standing;
List of authorized signatories;
Full KYC documentation on individual director/shareholder/ UBO.

How long will it take me to start a company in Gibraltar?

The incorporation of a company in Gibraltar generally takes approximately 2 weeks, if all the required documents are submitted promptly.

The overall timeframe may vary depending on the completeness of the application and the timely completion of the due diligence process.

What are my obligations after registering a company in Gibraltar?

You will have to maintain the company in good standing and file annual accounts. This means having a specialized company management service for local nominee directors and shareholders, a registered office, a company secretary, etc.

What legal services do you offer regarding company formation in Gibraltar?

Setting up a company in Gibraltar involves several legal, regulatory, and administrative requirements. By working with experienced company formation lawyers in Gibraltar, you can benefit from tailored legal advice and comprehensive assistance throughout every stage of the incorporation process, including the following services:

Incorporation and registration;
Directorship services;
Provision of registered office address;
Professional advisory and structuring services;
Secretarial and Administrative services;
Bookkeeping and accountancy services;
Tax Consultancy;
Re-domiciliation and migration;
Liquidation and winding up.

Will my Gibraltar company be subject to taxation?

The tax treatment of a Gibraltar company depends on where it is managed and controlled, as well as where its income is generated. Generally, no corporate tax is payable if the company is managed and controlled outside Gibraltar and its income is derived from sources outside Gibraltar.

However, if the company is managed and controlled in Gibraltar and has a Gibraltar-resident director, it is generally subject to a 12.5% corporate income tax, and a corporate tax return must be filed.

In addition, Gibraltar offers an attractive tax regime, as it does not impose the following taxes:

Value Added Tax (VAT);
Capital gains tax;
Withholding tax;
Wealth and gift tax;
Tax on profits derived from commercial shipping operations;
Corporate tax on financial investment income (subject to the applicable tax rules);
Tax on cryptocurrency holdings or transactions.

Do not hesitate to contact us for details about additional services and fees.