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Gibraltar
Jurisdictions


Location
Southwestern Europe, on the southern coast of Spain
Area
6,5 sq. km.
Population
27 833
Capital
Gibraltar
Language
English, Spanish
Currency
Gibraltar pound, 1 GIB = 1 GBP
Legal system
Common law
Type of companies
Exempt company, Non-resident company, Qualifying company
Minimum authorised share capital
GBP 2000
Paid-in capital
GBP 2
Minimum number of shareholders
one, individual or corporate, resident or not

Bearer shares

available, but must be deposited with a bank in Gibraltar

Minimum number of directors

one, individual or corporate, resident or not
Public disclosure of information
directors’ and shareholders’ details are open to the public
Nominee services
available
Taxation
Exempt companies – annual duty of GBP 225; Non-resident: 0%, Qualifying – chooses the rate itself (no less than 2%), plus GBP 30 – annual return
Submit annual return and accounts
no
Annual audit
not required
Shelf companies
available
Time to supply documents
3 weeks for tailor made and 1 hour for ready made
Need to travel
no
Additional information
Hague Convention 1961 applies

 

Jurisdictions

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FAQ
What is offshore?

The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.

read more >>

Portfolio of Laws
- BVI - Trustee (Amendment) Act, 2003

- Cayman Islands - The Companies Law (CAP.22) - (2002 Revision)

- Cyprus - The Income Tax Law of 2002

more laws >>

Comparison Table >>
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G.S.L. Law & Consulting