Overview
| Field | Value |
|---|---|
| Region | Europe |
| ISO 3166-1 | GI / GIB |
| Registry | Companies House Gibraltar |
| Last updated | 2026-06-10 |
Identifiers
Collect two identifiers from each business customer in Gibraltar and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | Taxpayer Reference Number (TRN) | Gibraltar Income Tax Office |
businessInfo.businessEntityId | Company Number | Companies House Gibraltar |
Sector regulators
GFSC (Gibraltar Financial Services Commission) · GRA (Gibraltar Regulatory Authority) · OFT / BLA (Office of Fair Trading / Business Licensing Authority)
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Private Company Limited by Shares | Ltd | The principal domestic commercial vehicle; incorporated under the Companies Act 2014; members’ liability limited to amounts unpaid on their shares; must restrict share transfer and may not invite the public to subscribe for shares or debentures; minimum one director (must be a natural person) and one shareholder. Equivalent to a US LLC. |
| Public Limited Company | plc | Incorporated under the Companies Act 2014; shares may be offered to the public and traded on a recognised exchange; minimum allotted share capital requirements apply; must include ‘plc’ or ‘Public Limited Company’ in its name; subject to additional disclosure obligations. Closest US equivalent: C-Corp. |
| Company Limited by Guarantee | — | Incorporated under the Companies Act 2014 with no share capital; members guarantee a nominal sum on winding up (typically £1); used for non-profit entities, charities, clubs, and associations. Closest US equivalent: Nonprofit Corporation. |
| Unlimited Company | — | Incorporated under the Companies Act 2014; members bear unlimited personal liability for company debts; may or may not have share capital; rarely used commercially; primary advantage is reduced public accounts disclosure obligation. Closest US equivalent: General Partnership (in terms of unlimited liability). |
| Protected Cell Company | PCC | A company registered under the Protected Cell Companies Act 2001; comprises a core company plus an unlimited number of separately ring-fenced ‘cells’; assets and liabilities of each cell are legally segregated from other cells and the core; each cell may issue its own class of shares; requires GFSC consent (s.11 of the Act); used primarily for insurance captives and investment funds. Closest US equivalent: Series LLC. |
| Limited Liability Partnership | LLP | Body corporate with separate legal personality, incorporated under the Limited Liability Partnerships Act 2009 (commenced March 2016); two or more members (natural persons or legal entities); each member’s liability limited to their agreed contribution; must include at least one designated member responsible for statutory filings; registered with Companies House. Closest US equivalent: LLP. |
| Limited Partnership | LP | Formed under the Limited Partnerships Act (as amended, with the statutory framework updated in 2020); one or more general partners with unlimited liability manage the partnership; one or more limited partners whose liability is capped at their capital contribution; the general partners may elect whether the LP has separate legal personality; used for investment funds and private equity structures. Closest US equivalent: Limited Partnership (LP). |
| General Partnership | — | Two or more persons carrying on business in common with a view to profit under the common law of partnership (Partnership Act); no separate legal personality; all partners bear unlimited joint and several liability; registered with Companies House and the Income Tax Office. Closest US equivalent: General Partnership (GP). |
| Private Foundation | — | A separate legal entity with its own legal personality, registered at Companies House under the Private Foundations Act 2017 (in force 11 April 2017); established by a Founder who endows it with assets; managed by a Foundation Council, which must at all times include at least one Gibraltar-resident body corporate holding a Class VII GFSC licence; used for succession planning, private wealth management, and asset protection; registers and receives a Certificate of Establishment. Closest US equivalent: Statutory trust or private foundation. |
| Private Trust Company | PTC | A company set up solely to act as trustee of one family’s trusts; established under the Private Trust Companies Act 2015 and registered with Companies House; must at all times retain a Registered Administrator holding a valid Class VII or Class VIII GFSC licence (per Companies House Guidance Note 33, updated October 2025); allows family members and trusted advisers to participate directly in trustee decision-making. Closest US equivalent: Private directed trust. |
| Sole Trader | — | A single individual trading on their own account; no separate legal entity; no limited liability — personal assets fully exposed; must register with the Gibraltar Income Tax Office (Form S1) and the Department of Employment; if trading under a business name other than their own, the name must first be registered at Companies House; must obtain a business licence from the Office of Fair Trading where required by the Fair Trading Act 2023. Equivalent to a US Sole Proprietorship. |
| Branch of Overseas Company | — | A foreign-incorporated entity establishing a place of business in Gibraltar; registered with Companies House under Part XIV of the Companies Act 2014 (Overseas Companies); not a separate Gibraltar legal entity — the foreign parent remains fully liable; must file a return of particulars and maintain a registered address in Gibraltar. Closest US equivalent: Branch/Representative Office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Certificate of Incorporation |
| Constitutive Documents | Memorandum and Articles of Association |
| Tax Registration | Income Tax Office Registration Letter |
| Operating Permit | Business Licence |
| Ownership Records | Any one of: Register of Members · Annual Return |
| Governance Records | Any one of: Register of Directors · Annual Return |
| Signing Authority | Any one of: Board Resolution · Power of Attorney |
| Address | Any one of: Lease Agreement · Utility Bill · Bank Statement |
| Good Standing | Certificate of Good Standing |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Certificate of Incorporation | Legal Registration |
| Memorandum and Articles of Association | Constitutive Documents |
| Income Tax Office TRN Registration Letter | Tax Registration |
| Business Licence | Operating Permit |
| Register of Members | Ownership Records |
| Annual Return (FAR01) | Ownership Records |
| Register of Directors | Governance Records |
| Annual Return (FAR01) | Governance Records |
| Board Resolution | Signing Authority |
| Power of Attorney | Signing Authority |
| Lease Agreement | Address |
| Utility Bill (≤90 days old) | Address |
| Bank Statement (≤90 days old) | Address |
| Certificate of Good Standing | Good Standing |
| Sector-Specific License | Gibraltar Financial Services Commission Authorisation, GFSC Distributed Ledger Technology Provider Licence, Gibraltar Regulatory Authority Remote Gambling Licence |
Collection notes
- Legal Registration: Issued by Companies House Gibraltar upon completion of incorporation under the Companies Act 2014; states the company name, registration number, date of incorporation, type of company (private/public; limited by shares/guarantee/unlimited), and bears the Registrar’s signature and seal. Certified copies may be obtained directly from Companies House and can be apostilled for international use.
- Constitutive Documents: Two documents filed with Companies House at incorporation under s.7–9 of the Companies Act 2014. The Memorandum states company name, registered office, liability type, share capital, and subscriber signatures. The Articles contain internal governance rules. Gibraltar adopted Model Articles with the 2014 Act; objects clauses are no longer required (objects are presumed unrestricted). Both documents are publicly available from Companies House. Foundations use a Foundation Charter (Deed of Foundation) instead.
- Tax Registration: On registering with the Income Tax Office, the ITO issues a registration pack confirming the entity’s 5–6 digit Taxpayer Reference Number (TRN). Gibraltar levies corporation tax at 15% (Income Tax Act 2010, as amended; rate effective 1 July 2024); utility companies and entities abusing a dominant market position pay 20%. There is no VAT in Gibraltar. For sole traders the equivalent is a self-employment registration confirmation. The TRN appears on Form CT1 (corporate tax return) and all ITO correspondence.
- Operating Permit: Required under the Fair Trading Act 2023 (in force 1 October 2023, superseding the Fair Trading Act 2015) for any person wishing to trade (wholesale or retail) or provide a service in Gibraltar, unless they are already licensed under separate sectoral legislation (e.g. financial services, legal services, medical). Issued by the Business Licensing Authority (BLA), which operates within the Office of Fair Trading. The licence register is publicly searchable at oft.gov.gi/business-license-register-search. Businesses regulated by another enactment (e.g. GFSC-licensed firms) are generally exempt from a separate BLA licence.
- Sector-Specific License: Sector-specific licences apply to regulated activities. The Gibraltar Financial Services Commission (GFSC, fsc.gi) regulates: banks and credit institutions (Financial Services Act); investment firms (Financial Services Act); payment institutions and e-money issuers (Financial Services Act); insurance companies and intermediaries; fund managers and fund administrators; professional trustees (Class VII and VIII licences); company managers; DLT (Distributed Ledger Technology) providers under the Financial Services (Distributed Ledger Technology Providers) Regulations 2017 (one of the first DLT-specific regimes globally, eff. 1 January 2018; updated by the 2020 Regulations). The Gibraltar Regulatory Authority (GRA) regulates remote gambling operators. Obtain the applicable licence copy; GFSC licence status is publicly searchable at fsc.gi/regulated-entities.
- Governance Records: Companies Act 2014 requires companies to maintain a Register of Directors and a Register of Secretaries at the registered office; changes must be reported to Companies House (Form FDMS02 — Return of Particulars of Directors). The Annual Return (FAR01) includes director and secretary details and is publicly filed with Companies House. Director information is publicly searchable via the Companies House e-Registry at companieshouse.gi.
- Signing Authority: A board resolution passed at a duly convened board meeting (or by written resolution for private companies) authorises the named signatory to act on the company’s behalf. A notarised power of attorney may be used for external representation. No statutory prescribed form; company letterhead resolution is standard practice. For execution as a deed, two authorised signatories or one director and a witness are required under the Companies Act 2014.
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
- Good Standing: Issued by Companies House Gibraltar on request; confirms the company is active, has not been struck off or dissolved, and has filed its accounts and annual returns up to date. Distinct from the Certificate of Incorporation issued at formation. Can be certified and apostilled for international use. Processing time 1–2 business days; apostilled version 8–10 business days. Required by financial institutions and counterparties and typically requested within 6 months of issue.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Director | CONTROLLING_PERSON | Appointed officer with day-to-day executive authority under the Companies Act 2014; at least one must be a natural person; registered in the Register of Directors and reported in the Annual Return. Duties include acting in good faith in the interests of the company. |
| Company Secretary | CONTROLLING_PERSON | Officer responsible for statutory compliance and filings with Companies House; not mandatory for private companies under the Companies Act 2014 but commonly appointed; details filed in the Annual Return. |
| Designated Member (LLP) | CONTROLLING_PERSON | At least one designated member required per Limited Liability Partnerships Act 2009; responsible for the LLP’s statutory filings with Companies House. |
| General Partner (LP / Partnership) | CONTROLLING_PERSON | Manages the limited partnership; bears unlimited liability for partnership debts; registered with Companies House Gibraltar. |
| Authorised Signatory / POA Holder | LEGAL_REPRESENTATIVE | Empowered by board resolution or notarised power of attorney to bind the company; scope defined by the authorising instrument. |
Notes
- Gibraltar has no VAT. Do not request a VAT certificate; the jurisdiction does not operate a value-added tax system. The tax identifier is the 5–6 digit Taxpayer Reference Number (TRN) issued by the Income Tax Office. Note: Gibraltar’s 2025 Budget introduced a Transaction Tax replacing import duties (rates 15–17% on standard goods; 0% on essentials), but this is a customs-type levy on goods imports, not a business registration tax, and does not generate a separate registration document.
- Business licence is mandatory for most commercial activities. Under the Fair Trading Act 2023 (eff. 1 October 2023), almost all trading and service-provision activities require a business licence from the BLA/OFT, unless separately regulated by another enactment (e.g. GFSC licensees are typically exempt from the general business licence).
- DLT/crypto regulation is robust and well-established. Gibraltar launched the world’s first bespoke DLT regulatory framework on 1 January 2018 under the Financial Services (Distributed Ledger Technology Providers) Regulations 2017 (updated by the 2020 Regulations). GFSC-licensed DLT Providers must meet nine core principles; the GFSC register at fsc.gi/regulated-entities/dlt-providers-38 lists authorised DLT Providers.
- Companies Act 2014 closely mirrors the UK Companies Act 2006. Gibraltar lawyers and company managers familiar with UK practice will recognise most structural requirements. Key divergence: Gibraltar retains its own separate registry (Companies House Gibraltar, not UK Companies House) and has distinct filing forms (FAR01 vs CS01; FDMS02 for director changes).
- Private Foundations (Private Foundations Act 2017) are a popular wealth-planning vehicle. A Foundation Council must include a Gibraltar-resident GFSC Class VII licensee at all times. Upon registration, the Registrar issues a Certificate of Establishment (not a Certificate of Incorporation); collect this as the business_registration document for foundations.
- Certificate of Good Standing is typically required within 6 months. Major Gibraltar banks and foreign correspondents routinely require a current (less than 6 months old) Certificate of Good Standing at account opening and periodic review.
- Pillar Two Global Minimum Tax applies from 2024. Gibraltar enacted the Global Minimum Tax Act 2024 (gazetted 23 December 2024), implementing a Qualifying Domestic Minimum Top-Up Tax (QDMTT) for fiscal years beginning on or after 31 December 2023, and an Income Inclusion Rule (IIR) for fiscal years beginning on or after 31 December 2024. The Under-Taxed Profits Rule (UTPR) is excluded. MNE groups with consolidated revenue of €750 million or more in at least two of the four preceding fiscal years must register with the Income Tax Office. Registration uses the entity’s existing 5–6 digit TRN — no new or separate identifier is issued under the Act. Groups whose first in-scope fiscal year ended by 31 August 2025 were required to register by 28 February 2026; subsequent groups must register within six months of the end of their first in-scope fiscal year.