Gibraltar
General Information
Gibraltar is famous for its dramatic rock. It is located in a strategic position at the southern end of the Iberian Peninsula. It overlooks the Straits of Gibraltar and is linked to Spain by a narrow peninsula. Gibraltar is imposing but small and measures approximately 6.5 sq km.
Key Corporate Features
General |
|
| Type of entity: | Non Resident |
| Type of law: | Common |
| Shelf companies available: | Yes |
| Time to establish a new company:; | 7-10 days |
| Minimum government fees (excluding taxation): | £200 |
| Corporate taxation: | Nil |
| Double taxation treaty access: | No |
Share capital or equivalent |
|
| Standard currency: | GBP |
| Permitted currencies: | Any |
| Minimum paid up: | £1 |
| Usual authorised: | £2,000 |
Directors or Managers |
|
| Minimum number: | 1 |
| Local required: | No |
| Corporate Directors permitted: | Yes |
| Publicly accessible records: | Yes |
| Location of meetings: | Anywhere, except Gibraltar |
Members |
|
| Minimum number: | 1 |
| Corporate Members permitted: | Yes |
| Publicly accessible records: | Yes |
| Location of meetings: | Anywhere, except Gibraltar |
Company Secretary |
|
| Required: | Yes |
| Local or qualified: | Yes |
Accounts |
|
| Requirement to prepare: | Yes |
| Audit requirements: | Yes, but small company exceptions |
| Requirement to file accounts: | Yes |
| Publicly accessible accounts: | No |
Other |
|
| Requirement to file annual return: | Yes |
| Change in domicile permitted: | Yes |
