Gibraltar

Principal Corporate Legislation Decree of Companies 1984, amended on 1992, 1996
Type of Company for International Trade, Investment & Tax Planning Non-resident companies (hereinafter - company)
Authorized business activities All activities are allowed by law
Banking, trusts, insurance - subject to special license
Prohibited activities Transactions with the residents of Gibraltar, ownership of real estate on the territory of Gibraltar
Language of Legislation and Corporate Documents English
Taxation No tax and duties
Standard share capital 2000 GBP, divided into 2000 shares with par value 1 GBP
Shares Emission limited to registered shares with par value
Shareholders The minimum number of shareholders is one - individual or legal entity
Publicly Accessible Records No
Directors One individual or legal entity
Registered office Required on the territory of Gibraltar
Registered agent Not required on the territory of Gibraltar
Local secretary Required. Individual or legal entity has to be a resident of Gibraltar
Location of Meetings of Directors and Shareholders At any part of world
Mandatory  
- keeping of accounting records No requirement
- annual account Yes
- presentation of auditor's conclusion No requirement
Information at disposal to the third party Names and addresses of directors and shareholders, registered office, memorandum and articles of association
Currency control No
Double Taxation Treaty Access No
Incorporation timeframe 3 weeks
Shelf Companies Yes