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Gibraltar: Types of Company

Private Company Limited by Guarantee

Gibraltar Limited Companies are incorporated under the Gibraltar Companies Ordinance 1930 (as amended) which is based on the English Companies Act 1929. The basic rules are as follows:

  • A private company limited by shares is required to have at least two members, who can be individuals or companies; one shareholder can be a nominee company holding a share on trust for the other shareholder; the maximum number of members is 50; the Memorandum and Articles of Incorporation state that the company is private, restrict the transfer of shares, and prohibit public offerings of the shares;
  • Annual returns must be made to the Registrar, and details of the shareholders and capital structure are held on the public files;
  • Only one director is required; secretaries are not mandatory, and they may be corporate;
  • There must be a registered office in Gibraltar where the statutory books are kept;
  • Statutoty accounts to be filed and distributed to members;
  • A Gibraltar company can be incorporated within 7 working days and ready made companies are available for immediate use.



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