Starting a Business - Gibraltar

Gibraltar law places no restrictions on the nationality or residency of shareholders or directors; a company needs a minimum of one director and one shareholder, who may be individuals or corporate entities of any nationality, and 100% foreign ownership is permitted.

There is no statutory minimum share capital for a private company limited by shares; companies commonly use a nominal authorised capital (e.g. £100-£2,000). A public limited company, by contrast, requires a minimum of £20,500.

Approve the proposed company name with the Registrar, then file the application form together with the memorandum and articles of association (model forms under the Companies (Model Memoranda & Articles) Regulations 2015 may be adopted). On registration, a Certificate of Incorporation is issued.

A £100 registration fee and £10 stamp duty are payable on presentation of documents. Incorporation normally takes about three working days; same-day/24-hour incorporation is available for a £200 fee, and e-Registry filings process within 24 hours.

Every company must maintain a registered office address in Gibraltar for official correspondence. Foreigners incorporating must provide ID and proof of address; in practice a regulated local lawyer, accountant or company manager is engaged to provide the registered office and corporate services.

Details of directors, shareholders and the beneficial owner must be disclosed to the registry under the Companies Act 2014 regime, so ownership and control information is recorded with Companies House.