Gibraltar's legislation is based on English common law.
Gibraltar is part of the EU (as part of the UK).
Gibraltar's main trading partners are the UK and Morocco.
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When choosing a company name, be aware that the use of the word associations, royal, imperial, trust, trustee, bank, assurance, group, Europe, international requires special permission from the Gibraltar Companies House.
Once the company's name has been approved by the registry, it must submit the following documents:
A company is deemed to be resident in Gibraltar if its business is managed and controlled from the territory of Gibraltar.
A company must have at least one shareholder in its structure. It can be an individual or a legal entity of any residency. Data on shareholders must be entered into the register of shareholders and be publicly available. The maximum number of shareholders in a private company is 50.
Any company should have at least one director and one secretary in its structure. They can be individuals or legal entities of any residency. However, if the company has a sole director, they cannot be appointed secretary at the same time. Their details must be entered into the register of directors and secretaries and are publicly available.
A company can only be registered at an address within Gibraltar.
The minimum number of shares issued by a private company is 1. The share capital may be paid in cash or in other assets with a certain value. The amount payable is determined by the company's articles of association.
under Gibraltar law must be held once in a calendar year, no later than 15 months from the date of the previous meeting. Private companies have the right to waive the practice of holding general meetings on the basis of a decision taken at a meeting of the members.
Redomiciliation (i.e. the transfer of a company registered in one jurisdiction to another jurisdiction) of companies registered in the designated Companies House of states and territories to Gibraltar is also permitted. The redomiciliation of Gibraltar companies to the same states and territories is equally available.
|Type of company||Net turnover per year
|Net value of assets
|Number of employees|
|Micro||No more than 632.000||No more than 316,000||No more than 10|
|Small||No more than 10,200,000||No more than 5,100,000||No more than 50|
|Average||No more than 36.000.000||No more than 18.000.000||No more than 250|
|Large||Over 36.000.000||Over 18.000.000||Over 250|
Gibraltar currently has no double taxation treaties with any state (territories).
At the same time, Gibraltar has an extensive network of bilateral Tax Information Exchange Agreements (TIEAs) upon request: 27 states and territories have undertaken to exchange information with the Gibraltar Authorities under the terms of the TIEA. Russia is not one of those states.