Gibraltar is a British overseas territory, a possession of the United Kingdom since 1704, located in Southern Europe, more precisely in the south of Spain, at the edge of the Strait of Gibraltar that links the Mediterranean Sea to the Atlantic Ocean.

A large part of the territory includes the imposing Rock of Gibraltar. Gibraltar has 28,000 inhabitants.

The country is part of the European Union; for that reason the companies registered in Gibraltar enjoy all the benefits that belong to a European company, but with a much lower tax rate.

Although a member of the European Union, Gibraltar enjoys favorable tax incentives for offshore activities. The country allows therefore to constitute holding often associated with British companies first to benefit from the taxation of the region for all of these entities, even outside of Gibraltar. Business owners can also take advantage of the opportunity to find directors and shareholders appointed. The country also has its own stock exchange since 2007, ilGibEx.

The Development Aid Ordinance is the reference text for taxation in Gibraltar, that allows non-resident companies to obtain tax-exempt status. This status allows them to evade taxes on income and on the property for 25 years.

Access to the tax exemption requires:

• a minimum capital of 100 GBP
• any rights of the company must be exercised by a resident of Gibraltar
• The share register must remain in the country
• the offshore company may not perform any activities within the country
• one of the directors must live in Gibraltar

The main form of offshore companies is the limited company by shares;the holding company in the country meet the standards of the mother-daughter regime EU 2003/223 / EC. The holding company benefit from the exemption from withholding tax on dividends of a European subsidiary. This type of offshore company can retain 95% of the profits. Anonymity is guaranteed by the presence of an administrator appointed and shareholders.

Investment funds in Gibraltar are the most flexible in Europe and they can be registered from 100 thousand euro of investment. The court is an alternative to Luxembourg, which requires substantially greater investment.

Gibraltar is the ideal country being a member of the European Union, which allows the use of directives on the rise in dividends and to serve as a holding perfect for a British company in the context of the ‘Agency Agreement, without being disputed by the services tax. Gibraltar is no longer considered a tax haven by the OECD, you can choose to pay 10% tax on profits or declare the absence of income in place and be free with set at 0%.

Gibraltar is the ideal destination for the import-export operations worldwide, with the exception of intra-Community transactions, given the absence of EU VAT. If you are a freelancer or consultant, you can use Gibraltar only if the service provided can be carried out remotely, otherwise it is preferable the UK.

Formation expenses : 4’000 – 6’000 CHF