7 October 2026
Open a Trust in Gibraltar
Those who wish to open a trust in Gibraltar can rely on the services provided by our experts in company formation in Gibraltar.
Would you like to set up a trust in Gibraltar in 2026 and need advice? You can read this article with details on this topic and also access our online services for extra support and personalized offers.
| Quick Facts | |
|---|---|
| Governing Law | The Trusts (Private International Law) Act 2015, the Insolvency Act 2011 (s.419A) and the Bankruptcy (Register of Dispositions) Regulations 1990 for asset protection trusts, the Trustees Act, etc. |
| Trust incorporation in Gibraltar | By means of a trust deed |
| Trust registration | With the Registrar of Registered Trusts |
| Types of trusts | – asset protection; – discretionary; – life interest. |
| Trustees | A person or entity |
| Number of trustees | One or more |
| Trustee residency requirements | Does not have to be a resident in Gibraltar |
| The appointment of new trustees | Possible, according to the trust deed |
| Trustee duties | Manage the assets placed in the trust accordingly and in the best interest of the beneficiaries. |
| Trustee liability | As per their fiduciary duties |
| Trustee powers | Appoint new trustees, exercise the power of sale and purchase, insure, renew, pay money, delegate, appoint agents, etc. |
| Court appointed trustees | The court may appoint a new trustee(s) in several cases, including when the entitled trustee is not for for this role. |
| Trust beneficiaries | One or more individuals or organisations |
| Trust taxation in Gibraltar | 15% tax rate on income accrued in Gibraltar |
| The transmission of property | According to the trust deed |
What types of trusts are available in Gibraltar?
- Discretionary trusts,
- Asset protection trusts,
- Fixed interest trusts,
- Charitable trusts,
- Non-charitable trusts,
- Life trusts,
- Private trust companies, etc.
Which is the most popular trust in Gibraltar?
Discretionary trust, used for international wealth planning due to strong protection offered.
What is a life trust in Gibraltar? Is it a popular option too?
Life interest trusts are also popular because one of the beneficiaries receives lifelong assets from the trust.
Where is a trust incorporated in Gibraltar?
At the Registrar of Registered Trusts, governed by Companies House in Gibraltar.
Can a trust be registered privately in Gibraltar?
Yes.
The trust deed is the incorporation document for the trust, and our experts in opening a business in Gibraltar can assist with its drawing up and vetting. We can also help you establish a company in Dubai through our local affiliate, BridgeWest Dubai.
What are the general steps in setting up a trust in Gibraltar in 2026?
- first, you will have to define the purpose of the trust: wealth management, family matters, business, etc.
- the settlor and trustees must be defined/appointed,
- you will also have to present information about the beneficiaries,
- a trust deed will have to be drafted. This is also known as a settlement,
- once the trust deed is signed and executed, it becomes operational.
IMPORTANT: A trust bank account is needed in Gibraltar. Thus, trust funds are kept separately from personal assets.
Do I need to register a trust for taxation in Gibraltar?
- yes, if the trust will generate income,
- the registration is done with the Income Tax Office in Gibraltar.
Is there an obligation to be resident in Gibraltar to open a trust?
No.
What are the powers or responsibilities of trustees?
Can:
- be involved in sale & purchase activities,
- appoint agents,
- deal with various financial transactions or administrative tasks, etc.
What is the taxation of a trust in Gibraltar?
There is NO:
- Inheritance tax,
- Capital gains tax,
- Wealth or gift tax imposed on trusts in Gibraltar.
NOTE: Resident trusts in Gibraltar are subject to a 15% flat income tax rate on taxable income.
What is the time frame to set up a trust in Gibraltar?
Around 2-8 weeks.
What are the benefits of trusts in Gibraltar?
- solid protection of assets through a trust registered in Gibraltar,
- beneficial from a tax point of view,
- high level of privacy for trust owners in Gibraltar,
- structure flexibility and many more.
Ready to set up your trust in Gibraltar in 2026? Please explore the available options by contacting our local specialists in company formation in Gibraltar. Our team can manage all the paperwork and procedures involved.