• 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 FOUNDATIONS & TRUSTS
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Foundation Purposes and Functions - Looking at the historic use of foundations and today’s use in particular of Liechtenstein foundations, there are two main important functions, namely (a) they tying-up of family property, and (b) the use of family property for the benefit of family members, such as costs of education and study, and the furtherance and support of family members.
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Material differences between a Common Law Trust and a Foundation - The essential element of the foundation is the dedication of property for a specific purpose. The foundation also separates the management and ownership of the property from the beneficial interest.
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The trusts are not a legal person while the Foundation has legal personality. The trustee is subject to specific duties and is the legal owner of the property. In some aspects the trust property is considered as a separate patrimoine, namely in connection with creditors of the trustees and the fides purchaser or the volunteer to whom trust property has been transferred.
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The foundation because it has legal personality, is subject to the general provisions concerning legal persons and it has a corporate structure with a board of foundation.
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