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.

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
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
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
Requirement to file annual return Yes


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