Gibraltar Types of Entities


• Gibraltar Non-Resident Company
• Private Company Limited by Shares
• Company Limited by Guarantee
• The Gibraltar Tax Exempt Company
• The Gibraltar 1992 Company
• Public Company Limited by Shares
• Branch of Overseas Company
• The Qualifying Company
• Protected Cell Company
• Insurance companies
• General Partnership
• Limited Partnership
• Investment Funds
• Foundations

GIBRALTAR 1992 (HOLDING) COMPANIES
There are several benefits of formation of Gibraltar 1992 (Holding) Company. The main benefits of the creation of such type of company are:
  • The Gibraltar 1992 company can receive dividends free of Gibraltar corporation tax from EC companies in which the Gibraltar 1992 company has at least 25 % of the share capital. It should be noted that withholding tax on dividends paid from subsidiaries located in Germany, Portugal and Greece may continue to be imposed as a result of certain derogations under the Directive;
  • The Gibraltar 1992 company can pay dividends to an individual or a corporate shareholder ( other than an EC 25 % corporate shareholder) under withholding tax of just 1%;
  • Interest payments to non-resident entities are exempt from withholding tax;
  • There is no further liability to Gibraltar tax by the recipient of any dividends or interest paid by a Gibraltar 1992 Company;
  • The Gibraltar 1992 company can pay dividends to parent companies in other EC Member States (as specified in the Directive) without paying any Gibraltar withholding tax, so long as the latter has at least 25% of the share capital of the Gibraltar 1992 company;
  • There is no further liability to Gibraltar tax by the recipient of any dividends or interest paid by a Gibraltar 1992 Company;
  • There is no Capital Gains Tax in Gibraltar.

It is perceived that the Gibraltar 1992 company will be particularly attractive to a non-EC parent as such a company can pay dividends to an individual or a corporate shareholder with withholding tax of only 1%.
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