Gibraltar: Types of Company
Limited partnerships are governed by the Limited Partnership Act, which is based on the English Limited Partnership Act 1907. Partners may be individuals or companies. A limited partnership consists of one or more general partners with unlimited liability and one or more limited partners who are liable only to the extent of their capital contributions.
A limited partner does not take part in the management of the partnership and may not dissolve the partnership by notice. A limited partnership must file a statement with the Registrar of Companies giving details of general and limited partners, and the amounts of capital contributed, in order to benefit from limitation of liability. A limited partnership must have its principal place of business in Gibraltar.