• 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 QUALIFYING COMPANIES
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The benefits deriving from qualifying status are the following:
- The company or registered branch will be liable to taxation on its profits at a low prescribed rate;
- Fees payable to non-residents (including directors) and dividends paid to its shareholders are subject to withholding tax at the same prescribed rate as the company;
- There is no Estate (Death) duty in Gibraltar;
- There is no stamp duty on the transfer of shares of a qualifying company;
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Qualifying companies are also of particular benefit in situations where a subsidiary company needs to make income remittances to a foreign parent and is required to have suffered tax at a certain level to escape further taxation in the home country.
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For a company to obtain and retain its qualifying company status, it must fulfil the following conditions:
- It must at all times have a paid up share capital of £1,000 or the foreign currency equivalent thereof;
- It must deposit £1,000 with the Gibraltar Government as security for future taxes;
- It must pay a fee of £250 for a qualifying certificate;
- No Gibraltar resident may have a beneficial interest in the shares of the company;
- The company may not, without the prior consent of the Gibraltar Financial & Development Secretary, trade or carry on business in Gibraltar, with residents of Gibraltar. It may, however, trade with other exempt or qualifying companies.
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