• 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 INSURANCE COMPANIES
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There are a number of sets of regulations dealing with the detailed conduct of insurance business in Gibraltar, some of them implementing EU legislation. The seven main sets are as follows:
- The Insurance Companies (Valuation of Assets and Liabilities) Regulations 1996;
- The Insurance Companies (Accounts and Statements) Regulations 1996;
- The Insurance Companies (Prescribed Particulars) Regulations 1996;
- The Insurance Companies (Accounts Directive) Regulations 1997; and
- The Insurance Companies (Solvency Margins and Guarantee Funds) Regulations 1996;
- The Insurance Companies (Conduct of Business) Regulations 1996;
- The Insurance Companies (Prudential Supervision) Regulations 1997.
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Insurance companies providing local services are taxable on their profits in the same way as ordinary companies; insurers working 'offshore' can apply for a tax exemption certificate (no tax payable at all) or a 'qualifying' certificate allowing them to pay tax at a rate between nil and 35% as agreed with the authorities.
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