Did you know that in 2025 more than 70% of all new corporate structures on the peninsula were Gibraltar companies registered by non-residents? According to international analysts, over the past three years Gibraltar has become one of the most sought-after jurisdictions for holding, IT and financial projects in Europe and Asia. However, behind this success there is not only an attractive tax regime but also a whole set of legal nuances that entrepreneurs from the EU, the CIS and Southeast Asia face.
Why does company registration in Gibraltar for non-residents require a special approach? How can one ensure full compliance with GFSC requirements, avoid tax risks and get the maximum benefits from an offshore structure without breaching international AML and compliance standards? These questions concern anyone striving for transparency, legality and scaling their business through the Gibraltar jurisdiction.
How to register a company in Gibraltar
Registering a company in Gibraltar is not just a formal procedure but a strategic step that requires a clear understanding of local and international requirements. In practice, the COREDO team accompanies the entire process from choosing the legal form to legalizing documents for dealing with foreign banks and regulators.
Types of companies and their features
The most in-demand format, **LTD** (Private Company Limited by Shares), is optimal for IT, SaaS, holding and financial structures. Such a company in Gibraltar for non‑residents provides flexibility in corporate governance, the ability to issue different classes of shares and ease of transferring ownership. For family trusts, investment and holding structures, Private Trust Companies and Protected Cell Companies are often used, allowing the implementation of complex asset management and beneficiary protection strategies.
Requirements for directors and shareholders
The law does not restrict the nationality or residency of directors and shareholders. At the same time, to confirm tax residency and access benefits, it is recommended to appoint at least one local director. In COREDO’s practice, nominee directors and shareholders are often used; this is legal if the structure is transparent to the regulator and the ultimate beneficiary is disclosed in KYC documents. Important: the GFSC requires that the company be effectively managed from Gibraltar, which is evidenced by having office solutions, local staff or regular board meetings.
Registered address and registration
Registration timeline and cost
The average registration period for **LTD** in Gibraltar is from 5 to 10 business days provided a complete set of documents and completion of compliance procedures. The cost of registering a company in Gibraltar for non‑residents ranges from €3,000 to €7,000, including agent services, preparation of constitutional documents, apostille and legalization. COREDO’s experience shows that with an integrated approach and remote processing using an electronic signature, costs can be reduced and the process accelerated.
Electronic signature and online formation
Gibraltar supports remote company registration using electronic signatures, which is especially relevant for clients from Asia and the CIS. All constitutional documents can be signed remotely, and apostille and legalization ensure their recognition in other jurisdictions.
Documents and KYC for non-residents
List of required documents
- Copies of passports and proof of address for all beneficiaries, directors and shareholders.
- A detailed business plan disclosing sources of funding and the expected financial flows.
- Reference letters from banks or other financial institutions.
- Incorporation documents, apostilled and translated into English.
- Documents confirming the registered address in Gibraltar.
Compliance and KYC procedures
GFSC imposes strict requirements for verifying sources of funds, business reputation and the transparency of ownership structures. In practice COREDO has implemented a comprehensive pre-compliance system that helps clients avoid refusals when opening bank accounts and licensing their businesses.
Who is a licensed agent?
Licensed agents and legal advisors play a key role in assisting with registration, preparing documents and communicating with banks and regulators. The solution developed by COREDO allows centralizing the KYC process and ensuring compliance with international AML standards.
Taxes and Benefits for Companies in Gibraltar
Gibraltar is one of the few European jurisdictions where corporate tax is a fixed 12.5% only on profits derived from sources within Gibraltar. If a company operates exclusively outside the peninsula, profit tax in Gibraltar is not levied, which makes an offshore in Gibraltar particularly attractive for SaaS, IT, holding, and financial projects.
Thus, the flexible tax system creates favorable conditions for various business models and explains the jurisdiction’s popularity among international companies.
Corporate Tax and Income Tax
- Gibraltar corporate tax: 12.5% on profits earned in Gibraltar.
- Profit tax in Gibraltar for non-residents: 0% if income does not arise within the territory of the jurisdiction.
- Dividend tax in Gibraltar for non-residents: none.
- Capital gains tax in Gibraltar: none.
- No VAT in Gibraltar: this is an advantage for companies operating in e-commerce and digital services.
How to Confirm Tax Residency
International Tax Planning
Gibraltar has concluded double taxation avoidance agreements (DTAs) with a number of countries, which allows optimizing the tax burden and avoiding double taxation in international activities. The COREDO team regularly assists clients in preparing documents to confirm tax residency and in interacting with the tax authorities of other countries.
Tax support: practical tips
Tax support is not only about preparing documents and filing returns: in today’s conditions it helps minimize fiscal risks, respond promptly to changes in legislation, and protect the company’s interests during audits. In this section we will look at practical tips, including confirmation of actual management, that enable reliable tax protection for businesses.
Confirmation of actual management
To obtain tax benefits and resident status, not only a legal address is required, but also the actual management of the company from Gibraltar. This is evidenced by:
- Holding board meetings in Gibraltar.
- Having a leased office and local staff.
- Keeping accounting and corporate records within the jurisdiction.
COREDO’s experience shows: even with remote management it is possible to meet these requirements if corporate governance is properly organized and part of the functions are delegated to local directors.
Managing tax risks
Impact of Brexit on the economy
Brexit changed Gibraltar’s status in relation to the EU, but did not affect the internal tax regime. However, for companies working with European counterparties it is important to take into account the new rules on tax residency and cross-border payments. COREDO’s practice shows: competent business structuring allows maintaining access to EU markets while simultaneously benefiting from Gibraltar’s tax incentives.
Legal features of Gibraltar companies
The legal features of Gibraltar companies determine the procedure for creating and managing firms, including requirements for structure, capital and composition of participants. Below we will look in detail at how corporate structures are formed, which types of shares are available and what restrictions or opportunities exist for founders and shareholders in Gibraltar.
Corporate structures and shares
Gibraltar **LTDs** allow the issuance of shares of different classes, which is convenient for attracting investment, allocating voting rights and building holding structures. Private Trust Companies and Protected Cell Companies are used for asset management and trust protection.
Such a structure provides flexibility in corporate governance and confidentiality, which is naturally linked to the practice of using nominee directors and shareholders.
The role of nominee directors and shareholders
Accounting and reporting: what you need to know
All companies are required to keep accounting records, submit financial statements annually and undergo an audit if turnover exceeds established thresholds. COREDO’s practice shows: automating accounting and using cloud solutions allow non-residents to effectively control reporting remotely.
Trust management in holdings
Gibraltar is one of the few jurisdictions where legal trust-based asset management through trust structures is possible. This is relevant for family offices, investment funds and international holdings.
Business for non-residents
Business licensing in Gibraltar
Licensing of business in Gibraltar is a mandatory step for companies that plan to conduct regulated activities in the financial, crypto, or payments sectors. The GFSC regulator imposes strict requirements both on the transparency of the structure and on the real presence of the business, assessing not only formal documents but also operational processes in practice. Below we will examine the main requirements and stages of this process.
GFSC requirements — what are they?
GFSC (Gibraltar Financial Services Commission) regulates the licensing of financial, payment, investment and gambling projects. To obtain a license, preparation of a business plan is required, implementation of AML and KYC procedures, appointment of responsible persons and passing a business reputation check.
Online gambling licensing
Gibraltar: a recognized center for licensing online gambling, forex brokers, payment systems and crypto projects. COREDO’s experience shows: licensing in Gibraltar opens access to European markets, while capital and compliance requirements remain among the most transparent in Europe.
SaaS in the IT industry
For SaaS companies and IT startups, the Gibraltar jurisdiction offers unique advantages: no VAT, low operating costs, fast launch and legalization of offshore structures for international digital commerce.
Online business registration — how to register?
Procedures for registering an online business and obtaining licenses are highly digitized – COREDO implements projects with full remote support, including document preparation, interaction with the GFSC and account opening.
Banking services for non-residents of Gibraltar
Banking services for non-residents of Gibraltar are modern financial services for clients who are not residents of the territory but seek to take advantage of a stable and liberal banking system. Despite a number of requirements and particularities, some Gibraltar banks are willing to open accounts for foreigners remotely if certain conditions are met and economic feasibility is demonstrated. Below we review the key aspects and procedures for opening accounts, as well as the specific requirements for non-residents.
How to open a bank account
International banking services
Gibraltar companies can open accounts in both local and international banks (United Kingdom, EU, Asia), which is convenient for global transactions and managing currency risks. It is important to note: banks strictly monitor AML and KYC compliance, as well as the absence of ties to sanctioned persons.
Risks and restrictions
Business Registration in Gibraltar: Steps and Tips
Business registration in Gibraltar attracts entrepreneurs thanks to the simplicity of the procedure, the flexibility of corporate structures and a favorable tax regime, especially for non-resident companies. Below are the main steps and tips that will help complete registration in this jurisdiction quickly and efficiently, taking into account all important nuances for non-residents.
Register as a non-resident
- Prepare a business plan and company structure.
- Collect KYC documents for all participants.
- Choose a registered agent and a legal address.
- Submit documents and register the company (LTD or another form).
- Apostille and legalization of documents for international use.
- Open a bank account in compliance with AML requirements.
- Set up accounting and reporting in accordance with local standards.
- obtaining licenses (if necessary).
- Establish a corporate governance and compliance system.
Choosing a legal and tax partner
COREDO’s practice shows: the success of a Gibraltar project largely depends on choosing a partner with expertise in international tax planning, transaction support and risk management.
Compliance and AML: what are they?
Implementing compliance procedures: not just a regulator’s requirement, but a tool for protecting the business and reputation. COREDO’s solutions include regular audits, staff training and KYC automation.
Optimization of taxes and company structure
Gibraltar allows creating holding and trust structures, minimizing taxes on profits, dividends and capital gains, as well as using DTA agreements to reduce the tax burden.
Business scaling — what is it?
The Gibraltar jurisdiction opens up scaling opportunities through access to the financial markets of the UK, the EU and Asia, as well as the legalization of offshore structures for digital commerce and intellectual property management.
Residence permit through business registration
Although company registration in Gibraltar by itself does not guarantee obtaining a residence permit, COREDO’s practice confirms: when creating a real business, renting an office and hiring employees, it is possible to arrange resident status for owners and top managers.
Key Findings and Recommendations
Gibraltar is not merely an offshore jurisdiction, but a modern European jurisdiction with a unique combination of tax incentives, transparent regulation, and flexible corporate structures. Registering a company in Gibraltar as a non-resident provides access to international markets, reduces tax burden, and ensures asset protection, provided all GFSC, AML, and corporate governance requirements are met.
COREDO’s practice shows: the success of a Gibraltar project is determined by the quality of legal support, the transparency of the corporate structure, and continuous monitoring of changes in regulatory requirements. If you are looking for a strategic partner for company registration, licensing, and business support in Gibraltar, the COREDO team is ready to offer solutions that minimize risks and maximize the benefits of your business.
Appendices: what are they and what are they for?
Tax rates in Gibraltar
| Indicator | Gibraltar LTD | Holding company | Financial project |
|---|---|---|---|
| Corporate tax | 12.5% (only on Gibraltar-sourced income) | 0% (if income is outside the jurisdiction) | 12.5% |
| Dividend tax | 0% | 0% | 0% |
| Capital gains tax | 0% | 0% | 0% |
| Director requirements | 1+, resident preferred | 1+, resident preferred | 2+, resident required |
| Minimum share capital | 100 GBP | 100 GBP | 10 000–100 000 GBP |
| Audit | Yes, if turnover > 1 mln GBP | Yes | Yes |
| Registered address | Required | Required | Required |
Checklist of documents for opening a bank account
- Copies of passports and proof of address for all parties
- Detailed business plan
- Apostilled incorporation documents
- Reference letters from banks
- Documents confirming the registered address
- KYC forms and source of funds declarations
How to Choose a Law Firm — Contacts and Advice
When choosing a partner to register a company in Gibraltar, focus on experience, GFSC accreditation and expertise in international tax planning. The COREDO team is ready to be your guide in the world of Gibraltar opportunities, providing reliable and comprehensive support at every stage.