Attorney, Family Office

Concept

Gibraltar is a British offshore territory traditionally used for structuring international projects and investments. The jurisdiction combines the reliability of the British legal system with the flexibility of self-governance, offering entrepreneurs and investors effective tools for tax optimisation. Companies registered in Gibraltar are subject to a corporate tax rate of 10%, and the jurisdiction has no VAT or dividend tax.

The main benefit of Gibraltar companies lies in their strategic location at the crossroads of Europe and Africa which allows access to EU markets while retaining tax advantages. Gibraltar is particularly attractive to technology companies, financial services and cryptocurrency projects due to its progressive legislation and regulatory clarity in these areas.

Structure

To register a company in Gibraltar at least one director and one shareholder must be appointed, which can be the same person, whether an individual or a legal entity. The company must also appoint at least one local resident director or a licensed corporate secretary.

Each Gibraltar company must have a registered office located within the jurisdiction which serves as the company's legal address.

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Physical presence is not required; a virtual office provided by a local service provider is sufficient.

The minimum share capital of a Gibraltar company is £2,000 and it does not need to be paid in immediately. The company name must end with the word "Limited" or the abbreviation "Ltd" and must not contain restricted words (e.g. "Bank", "Insurance", etc.) without special authorisation.

Applications

Favourable regulation and low tax burden make Gibraltar companies a universal structuring tool used across many business sectors.

Since February 2024 Gibraltar is no longer included in the FATF grey list and as of January 2025 it was removed from the EU list of high-risk third countries. This simplifies the onboarding of Gibraltar entities with financial institutions compared to other popular offshore jurisdictions.

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Cryptocurrency and digital asset operations

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Fund general partner (GP) structure

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Financial company with licence

Taxation and Audit

Gibraltar's tax regime is characterised by low rates and administrative simplicity, making the jurisdiction attractive for international business:

10% corporate income tax
no VAT
no dividend tax
no capital gains tax
exemption from tax on income earned outside Gibraltar (territorial taxation principle)
no withholding tax on interest or royalties
no stamp duty

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Companies with annual turnover under £1 million and assets under £1.5 million are exempt from audit requirements. These companies may submit simplified financial statements.

Reporting specifics: