Types of Company in Gibraltar

Under Gibraltar law and regulations, several types of company are permissible. Please see the outline details of each below, or contact us for a more detailed insight into which company would best suit your needs.

Gibraltar allows the following company types:

• Company limited by shares: most companies are incorporated in this manner
• Company limited by guarantee: used in specialist planning; particularly appropriate for not-for-profit organisations
• Company limited by guarantee having a share capital: hybrid companies which can be structured to provide features of both share and guarantee companies. Used in specialist planning situations
• Branches: foreign companies are permitted to register branches in Gibraltar
• Private investment company: the vast majority of companies are formed for the purpose of holding investments. They may include property, traded investments, hedge funds, chattels, or intellectual property rights
• Holding company: Gibraltar's tax regime makes it a good option as a location for group holding companies
• Investment funds: mutual funds are regulated in Gibraltar. The level of regulation ranges from 'light touch' for private arrangements to more complex regulation where investment is available to the local public
• Local trading companies: ranging from small businesses to internationally recognised companies such as the internet gaming companies based in Gibraltar. Trading licences are required for this type of company
• International trading companies: some companies are able to co-ordinate international trading activities from Gibraltar, without the need for licensing
• Regulated financial companies: banks, trust companies, company managers and insurance companies are all regulated by the (Gibraltar Financial Services Commission FSC)
• Private companies: restricted by the Articles of Incorporation to no more than 50 members. There are certain regulatory concessions for private companies
• Public companies: any company which has over 50 members.