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 PRIVATE COMPANY LIMITED BY SHARES
Gibraltar Limited Companies are incorporated under the Gibraltar Companies Ordinance 1930 which is based on the English Companies Act 1929. The basic rules are as follows:
  • A private company limited by shares is required to have at least two members, who can be individuals or companies; one shareholder can be a nominee company holding a share on trust for the other shareholder; the maximum number of members is 50; the Memorandum and Articles of Incorporation state that the company is private, restrict the transfer of shares, and prohibit public offerings of the shares;
  • Annual returns must be made to the Registrar, and details of the shareholders and capital structure are held on the public files;
  • The company is required to have a registered office in the Gibraltar;
  • Only one director is required;
  • The maximum number of directors is not limited;
  • Secretaries are not mandatory;
  • A director and secretary can be of any nationality;
  • Directors can be corporate bodies or private individuals;
  • The statutory books of the Company should be kept in Gibraltar the company’s registered office;
  • Company should have at least 1 shareholder;
  • The names and address of shareholders are not available to the public;
  • Shareholder and director may be the same person;
  • There is no paid-in capital requirement;
  • Shares may be issued in any recognizable currency or in more than one recognizable currency;
  • There is a 0.5% duty on authorised share capital (minimum duty £G10);
  • Annual tax payable by Limited Company is G225;
  • A company records and accounts do not have to be held or filed with the authorities.