• 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 LIMITED 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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Limited partnerships are governed by the Limited Partnership Ordinance, which is based on the English Limited Partnership Act 1907. Partners may be individuals or companies.
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A limited partnership consists of one or more general partners with unlimited liability, and one or more limited partners, who are liable only to the extent of their capital contributions. A limited partner does not take part in the management of the partnership and is not entitled to dissolve the partnership by notice. A limited partnership must file a statement with the Registrar of Companies giving details of general and limited partners, and the amounts of capital contributed, in order to benefit from limitation of liability. A limited partnership must have its principal place of business in Gibraltar.
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