• 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
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GIBRALTAR GENERAL PARTNERSHIP
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A partnership may be created simply by execution of a deed by all the partners concerned or even by mutual verbal agreement. If the partnership has a place of business within Gibraltar it must register the name under which it carries on business with two authorities.
- Within 14 days of commencement of business at the Registry of Companies and Business Names under the provisions of the Business Names (Registration) Ordinance
- Within 3 months of commencement of business at the Employment and Training Board under the provisions of the Business Trades and Professions (Registration) Ordinance 1989
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Partnerships are governed by the Partnership Ordinance, which is based on the English Partnership Act 1890. Partners may be individuals or companies.
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In a general partnership, a partner's liability is unlimited. Under the Business Names Registration Ordinance, partnership names must be registered if they differ from the surnames of the partners. Partnership agreements and financial accounts do not have to be filed although a partnership that is resident in Gibraltar must submit accounts annually to the Commissioner of Income Tax. Partnerships are fiscally transparent. The minimum number of partners required to create the partnership is two, and the maximum number 20, although this does not apply to professional firms.
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