Gibraltar is situated at the Southern most tip of Spain.
Historically, Gibraltar has been a Crown Colony of the United Kingdom under the terms of the treaty of Utrect.
Gibraltar enjoys both political and economic stability, whilst Spain continues to make claims over the territory.
As with other UK Dependencies, the British Government undertakes responsibility for defense and foreign affairs.
| General |
| Type of entity |
Exempt |
| Type of law |
Common |
| Minimum government fee |
£450 |
| Corporate taxation |
No |
| Double tax treaties |
None |
| Name restrictions |
Assurrance, Association, Group, Europe, International, Bank, Trust, Trustee, Imperial, Royal |
| Change in Domicile permitted |
Yes |
| Share in capital or equivalent |
| Standard currency of share capital |
GBP |
| Permitted currencies of capital |
Any |
| Minimum paid uip share capital |
£100 |
| Usual authorised share capital |
£2,000 |
| Directors or Managers |
| Minumum number of directors/managers |
One |
| Local directors required |
No - if local secretary |
| Government register/pubic record of directors/managers |
Yes |
| Location of directors/managers meetings |
Anywhere |
| Members |
| Minimum number of shareholders/members |
One |
| Government register/public record of shareholders/members |
Yes |
| Location of members meetings |
Anywhere |
| Company Secretary |
| Company secretary required |
Yes |
| Company secretary, local or qualified |
No |
| Accounts |
| Requirement to prepare accounts |
Yes |
| Audit requirements |
Yes, but small company exceptions |
| Requirement to file accounts |
Yes, but small company exceptions |
| Publicly accessible accounts |
Yes, but small company exceptions |
| Other |
| Requirement to file annual return |
Yes |