5. Other forms/ENTITIES

a. Types of corporations

Companies that may be incorporated in Gibraltar include:

  • private company limited by shares
  • public limited company (PLC)
  • company limited by guarantee and having a share capital
  • company limited by guarantee and not having a share capital, and
  • unlimited company.

Also, limited partnerships and limited liability partnerships (LLPs) may be registered in Gibraltar. An LLP has unrestricted capacity, and may enter into contracts on its own account. It has a legal existence separate from that of its members.

European Economic Interest Groupings may be established under EU rules.

Protected cell companies may establish themselves in Gibraltar under Gibraltar protected cell company legislation.

b. Redomiciliation

Companies incorporated in most other common law jurisdictions may redomicile to Gibraltar to the effect that they become registered as a company incorporated in Gibraltar from the date of redomiciliation. Alternatively, foreign companies may become managed and controlled in Gibraltar, or establish a branch in Gibraltar. Financial services companies incorporated and licensed in Gibraltar may passport their services and so carry on business in any part of the European Union.


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