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Gibraltar Important Note

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GIBRALTAR COMPANY INCORPORATION. FORMING OFFSHORE COMPANIES IN GIBRALTAR Gibraltar is a peninsula at the Southern tip of Spain and is a Crown Colony responsible for its own self-government in relation to domestic matters. The United Kingdom is responsible for defence, foreign affairs, financial stability and internal security and Gibraltar's legal system is based on English Common Law. The official and spoken language is English although because of the country's close proximity to Spain, Spanish is spoken widely. Gibraltar does not apply any Capital Gains Tax, Sales Tax or VAT, Inheritance Tax or Wealth Tax. The main taxes applied in Gibraltar are Income Tax, Corporation Tax and Withholding Tax, however, opportunities exist for non-resident non-Gibraltarian individuals and entities to either be fully exempt from or substantially reduce their exposure to these taxes. If you want to become familiar with the description and the contents of Gibraltar companies formation packages, offered by Coddan and to find above, what kind of service is included in this or that Gibraltar company incorporation package, to get an idea about the price of annual renewal of the service, and about the general legal requirements to the Gibraltar company registration, please, select the package you need from the list, situated below the banner. The information in the banner will be renewed according to the package you've chosen.

1. Good geographical location and bilingual (English and Spanish) territory. 2. Cost effectiveness and attractive fiscal regime for offshore investors. 3. Excellent reputation, stable government and special status within the European Union. 4. Excellent infrastructure and communications. 5. No exchange controls. 6. Non-resident companies are tax exempt; except for the part of profits transferred over to Gibraltar. 7. Only one shareholder and a director are sufficient for registration. 8. Directors can be individuals as well as business entities. 9. Gibraltar is a reputable finance center within the European Union. Companies incorporated there compare favorably to those registered in purely offshore jurisdictions. 10. A Director can be of any nationality. +44 (0) 207.637.3802 +44 (0) 289.099.8744 +44 (0) 800.081.1510 info@ukincorp.co.uk

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To incorporate a company first of all a name has to be chosen. Our firm always has several shelf companies available which have already been incorporated from which one can be chosen. Alternatively, the client can suggest a name and this can be checked at the Company Registry and approved in less than 48 hours sometimes even within minutes. It is not necessary to physically come to Gibraltar to incorporate a company.

The service our firm provides is fast and efficient with incorporation and the preparation of supporting documents taking no more than a week. Where a company is required urgently it is possible to have everything ready within 48 hours and shelf companies can be supplied immediately. Our firm and the Company Registry have highly qualified personnel who deal with all matters in a professional and efficient manner. The costs are extremely competitive in comparison to other jurisdictions.

The Rock of Gibraltar, as it is popularly known, enjoys unique status as an offshore financial centre within the European Union so that it offers some distinct advantages as a base for commercial, financial and other business interests. The symbol of the Rock has long stood for stability and strength. This is reflected in Gibraltar's stable democratic status; though a Crown colony of the United Kingdom, in practice it is largely self-governing. Gibraltar's status and offshore tax capabilities offers clients substantial advantages, as it is the only British overseas territory that is part of the EU.

The term offshore is not used in Gibraltar legislation or in describing company forms. The main forms useful for offshore operations in Gibraltar are the Exempt Company, the Qualifying Company, the Gibraltar 1992 Company and the Trust. Non-resident companies also escape taxation on foreign income. Non-residents are taxable on their income received in Gibraltar, but not if it is channelled through a trust or an exempt or a qualifying company. Also bank interest is exempt from tax, although the EU's Savings Tax Directive, when it comes into effect in July, 2005, will mean that payments of interest and other savings returns made to EU citizens will be reported to their home tax authorities.

Please note » The prices payable for the items that you order are clearly set out in the web site. There will be no contract of any kind between you and us unless and until we receive payment from you. We act as your agent in the incorporation of offshore companies. We are not able to guarantee that any such filing will be acceptable to Companies Registrar , nor are there any contractual obligation upon us to do so. If Companies Registrar rejects incorporation or other filing, we will credit your account with a full refund and the contract between us will be made void. Companies Registrar does not offer a cancellation facility for the incorporation of companies or the filing of documents. We will be unable to cancel any such submission on your behalf and will not refund any payment you have made. All prices shown at Coddan Web Site are in Great British pounds. Credit cards are the preferred method of payment; we accept VISA, MasterCard and Delta. We can accept payment in UK Pounds Sterling, US Dollars, Euros, Australian Dollars and Canadian Dollars.

Live Help » Live Help is a real time "chat" feature which enables you to interact with a customer service representative without a phone call. Get answers to your questions while using our website. Clicking the "Live Help" button will start an on-line session with one of our representatives. Live Help is currently available during normal business hours. Outside of the above opening hours our business center will be closed. When you click on the button you will see an e-mail form that will allow you to send us a mail with your questions. Live Help is absolutely free! There are no hidden fees. We offer the service as a courtesy to our website visitors. Dear visitors, while having a chat session with a customer, we are frequently requested to give a piece of advice on tax planning or business structuring. We would like to inform you that it is against our principles to provide online advice pertaining to these issues. The points that may be covered during a session include service description, package or service price, navigation at our website, ways of making an order, methods of payment etc. Yet, if you wish us to provide you with advice on tax or business structuring, you should be aware that this service is chargeable. If you have any questions please E-Mail or call us: 0800 081 1510 or +44 (0) 207 637 3881, fax: +44 20 7681 3318.

Under the Companies Ordinance 1930 all incorporated companies in Gibraltar are required to prepare accounts and have them audited by independent accountants. Auditors, who are individuals, are appointed by the directors of a company, must be independent of the company, and must be registered under the Auditors Registration Ordinance.

NB. A report has been published by the 'Primarolo' Code of Conduct Committee detailing countries it considered guilty of harmful tax practices. In its list of 'Measures With Harmful Features' the Committee included three types of Gibraltar companies: Gibraltar A017: Gibraltar 1992 Companies; Gibraltar B012: Exempt (offshore) Companies and Captive Insurance; Gibraltar B013: Qualifying (offshore) Companies and Captive Insurance.

The European Commission announced in 2001 that it would begin a review of Gibraltar's exempt and qualifying company regimes, but after Gibraltar sued the Commission to prevent the review, the European Court of Justice ruled in Gibraltar's favour in April 2002.

However, in July, 2002, Gibraltar's Chief Minister, Peter Caruana announced the territory's new corporate taxation policy to be applied from July, 2003, which includes the abolition of the existing corporate forms which allowed zero taxation, the Exempt and Qualifying companies, although there is no news yet about the possible grandfathering of existing companies.

Private Company Limited by Shares. Gibraltar Limited Companies are incorporated under the Gibraltar Companies Ordinance 1930 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. There is no requirement for accounts to be filed; tax-resident companies however have to submit accounts to the tax authorities. A Gibraltar company can be incorporated within 7 working days and ready made companies are available for immediate use. There is a 0.5% duty on authorised share capital (minimum duty £G10.00). There is an annual tax of £G225.00 payable by a limited company.

Company Limited by Guarantee. The Company Limited by Guarantee, and its sibling, the Company Limited by Guarantee and having Shares, have the nature of mutual companies, and as such have normally been used essentially for charitable and non-profit purposes.

Lately they have come to be used sometimes for private family foundations in place of discretionary trusts. In addition, they have been used for proprietary and members' clubs in the international leisure and timeshare resort industry, where they meet all the requirements of modern EU (and Spanish) law.

Exempt Private Company. It was Gibraltar that originated the exempt company form, which has been widely copied by other jurisdictions. The low set up cost makes them ideal for property and investment holding, international trading and sales agencies, particularly if trade is being carried on between two high tax jurisdictions.

The exempt company is the main offshore vehicle in Gibraltar. An exempt company may be either incorporated in Gibraltar under the Gibraltar Companies Ordinance, or incorporated outside Gibraltar but registered as an overseas company under Part IX of the Companies Ordinance.

If a company obtains exempt status, the company will be exempt from corporate tax and stamp duty (save in certain specific instances) in Gibraltar under the Companies (Taxation and Concessions Ordinance) 1984 (as amended). Shares in an exempt company may be transmitted free of estate and stamp duty on the death of the shareholder. An exempt company pays a flat rate annual fee regardless of profits. A company incorporated in Gibraltar which is ordinarily resident pays a flat rate fee of £G225.00 per annum, whilst a non-resident company incorporates outside Gibraltar pays a flat rate fee of £G200.00. Fees payable to non-resident directors and dividends paid to its shareholders are not subject to a withholding tax. For a company to obtain and retain its tax exempt status, it must fulfil the following conditions: its paid-up share capital at all times must not be less than £G100.00 or the foreign currency equivalent thereof. No Gibraltarian or resident of Gibraltar must have any beneficial interest in the shares of the exempt company except as a shareholder in a public company which is registered in a country other than Gibraltar. If the company is incorporated in Gibraltar, it must keep its register of shares within Gibraltar and have a provision in its Memorandum and Articles of Association to the effect that its register will not be kept elsewhere. If the company is incorporated outside Gibraltar, it must keep a true copy of its register of members within Gibraltar. The company must not, without the approval of the Financial and Development Secretary, carry on any trade or business in Gibraltar or with Gibraltarians or residents of Gibraltar except where these are other exempt companies. An exempt company may, however, manage and control its business from Gibraltar and have an office and staff locally; and its auditors must be approved by the Government of Gibraltar, who must confirm annually that the company is not in breach of the provisions of the Companies (Taxation and Concessions) Ordinance.

All our Gibraltar NON-RESIDENT companies are general trading companies which include Certificate of Incorporation & Memorandum and Articles of Association. 5-8 days incorporation service which enables you to appoint director & secretary details straight away. This procedure applies to all or packs with the payment of all government fees. This pack is sent directly to you via DHL. THE FOLLOWING UPGRADES CAN BE ADDED TO THE ABOVE PACKAGE: 1. Nominee Director service for 12 months - £166.00 2. Nominee Shareholder service for 12 months - £110.00 3. Apostilled Certificate of Good Standing - £200.00 4. Apostilled Certificate of Incorporation - £100.00 +44 (0) 207.637.3802 info@ukincorp.co.uk

The privacy of exempt companies is protected by Section 14 of the Companies (Taxation and Concessions) Ordinance 1984, which states:

14(1). ... the Financial and Development Secretary and every person having an official duty in the administration of this Ordinance shall regard and deal with all documents, information and declarations relating to the identity of the beneficial owners or persons interseted in any shares, or bearer certificates or coupons issued under the provisions of this Ordinance as secret and confidential.

Disclosure is permitted for the purposes of any criminal or civil proceedings in which such document, declaration, matter or thing is material (Section 14(3)).

Public Company Limited by Shares. A public company is defined as one which is not a private company and which has at the end of its name the words 'Public Limited Company' or 'P.L.C.'. A public company must have a minimum of two members.

The Gibraltar 1992 Company. The Gibraltar 1992 Company was introduced to implement the EU Parent/Subsidiary Directive 90/435. See Direct Corporate Taxation for details of the considerable tax advantages accruing to a 1992 Company. The 1992 Company is a normal private company limited by shares which conforms with the following conditions: the company's main objective must be to invest in holdings in other companies incorporated in or outside Gibraltar amounting in each case to a minimum of 5% of the voting share capital. At least 51% of the company's annual income should be derived from such investments. The company must have business premises in Gibraltar of at least 400 sq.ft and employ a minimum of two employees. Persons who are normally resident in Gibraltar cannot own shares in the company. The company must maintain a satisfactory debt to equity ratio (not defined).

The Qualifying Company. A company incorporated in Gibraltar or a registered branch of an overseas company is eligible to apply for Qualifying Company status subject to conditions which are largely the same as those applying to an exempt company (see above). A Qualifying Company pays tax on its profits at a rate agreed with the Financial and Development Secretary and stated on a certificate issued to the company. A qualifying company certificate is valid for 25 years from the date of issue.

It is usual for an offshore company which has a significant operating presence in Gibraltar in terms of staff and offices to be a Qualifying Company rather than an Exempt Company, although the rules are not neccessarily applied consistently and much may depend on the initial negotiation with the Gibraltarian authorities.

According to the legislation, a Qualifying Company pays tax at a rate (between 1% and 35%) to be agreed between the company and the authorities. This type of 'designer' tax arrangement is intended to allow a company to slide under the bar of its home tax regime by paying just the amount of tax required to escape anti-avoidance rules. In practice most Qualifying Companies nowadays agree to pay between 5% and 10% tax, and the form has perhaps become more the standard Gibraltar low-tax offshore entity for significant trading companies.

Along with Exempt Companies, Qualifying Companies figure on the EU's list of 'harmful tax practices' in the Primarolo 'Code of Conduct' Committee's list. It is unclear whether any action will be taken as a result.

All our Gibraltar TAX-EXEMPT companies are general trading companies which include Certificate of Incorporation & Memorandum and Articles of Association. 8-12 days incorporation service. The Preparation, Completion and Filing of Your Company Formation Documents. Government Filing Fee, Registered Agent and Address Service for 12 months. Preparation and Filing of the Tax Exempt Application. Standard Tax Exemption Fee to Gibraltar Government. Provision of a Shareholding and Directorship Service. Provision of an Account Signatory. Bank Account Introduction. THE FOLLOWING UPGRADES CAN BE ADDED TO THE ABOVE PACKAGE: 1. Apostilled Certificate of Good Standing - £200.00 2. Apostilled Certificate of Incorporation - £100.00 +44 (0) 207.637.3802 info@ukincorp.co.uk

A qualifying company must have minimum paid-up capital of £G1,000 and must deposit £G1,000 with the Accountant-General against future tax liabilities. Qualifying companies in the financial sector have to pay annual fees to the Financial Services Commission: life assurance or collective investment scheme: £G2,000. Insurance broker: £G3,000. Investment manager: £G3,000. Investment adviser: £G1,500. In effect this form broadens the concept of the exempt company and is particularly aimed at helping finance sector companies.

Qualifying companies need to submit accounts to the Gibraltar Commissioner of Income Tax, and normal income tax legislation applicable to resident companies is applied to calculate the assessable profits of the company. Although the qualifying company is subject to tax at a variable rate, as explained above, most of the current qualifying companies are taxed at 5%.

Branch of Overseas Company. If a foreign company intends to establish a branch or a permanent place of business in Gibraltar, it must within one month deposit with the Registrar of Companies a certified copy of its Memorandum and Articles of Association, a list and particulars of its directors and company secretary, and details of one or more resident individuals authorised to receive notices and communications. Once registered, the foreign company will be treated in the same way as a Gibraltarian company, and can take exempt or qualifying status if appropriate. The annual fee for a branch registration is £G300.00.

Non-Resident Company. A company which is incorporated in Gibraltar (whether or not exempt), owned by non-residents of Gibraltar and managed and controlled by directors who reside and hold board meetings outside Gibraltar is considered to be non-resident. A non-resident company pays Gibraltar corporation tax only on its income derived from or remitted to Gibraltar. A non-resident company pays an annual tax of £G200.00.

General Partnership. Partnerships are governed by the Partnership Ordinance, which is based on the English Partnership Act 1890. Partners may be individuals or companies. In a general partnership, a partner's liability is unlimited. Under the Business Names Registration Ordinance, partnership names must be registered if they differ from the surnames of the partners. Partnership agreements and financial accounts do not have to be filed although a partnership that is resident in Gibraltar must submit accounts annually to the Commissioner of Income Tax. Partnerships are, of course, fiscally transparent. The minimum number of partners is two, and the maximum number 20, although this does not apply to professional firms.

Limited Partnership. Limited partnerships are governed by the Limited Partnership Ordinance, 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 is not entitled to 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.

Trusts. The basic law of trusts is contained in the Gibraltar Trustee Ordinance, which is virtually a copy of English trust legislation. Gibraltarian legislation affecting trusts also includes the Perpetuities and Accumulations Ordinance, the Trustee Investments Ordinance, the Bankruptcy Ordinance and the Trusts (Recognition) Ordinance. Appeal is to the Privy Council.

The Hague Convention has been implemented, but there are no provisions for the exclusion of foreign inheritance laws or for the nonrecogition of foreign judgements.

Under the Bankruptcy Ordinance there is statutory protection against creditors for asset protection trusts, providing the settlor is an individual, and was not insolvent at the time of the disposition, nor became so as a result of it.

Trust documents are in English, and there are no requirements for registration except that Asset Protection Trusts must be registered with the Registrar of Dispositions. There is no stamp duty. The normal perpetuity period of a Gibraltar trust is 100 years. There are no restrictions on the accumulation of income during the perpetuity period. Legislation has not yet been introduced to provide for purpose trusts.

Foundations. The Gibraltar Private Foundation Ordinance 1999 establishes a regime for foundations as 'vehicles for the holding of private assets endowed on the foundation for the benefit of identified persons or classes of persons', and is effective from 1st January 2000. Foundations may not carry on trading or financial services business. A foundation is established by a deed of endowment or by a deceased person's will, either of which constitute the Memorandum of Endowment.

A foundation has officers, with prescribed duties, a secretary, a registered office in Gibraltar, and a supervisory board. A foundation must be registered with the Registrar, who must be sent an annual return. A Register must be kept at the registered office with details of the various parties associated with the foundation. A foundation may re-domicile into or out of Gibraltar.

As your company formation agents, we can only act on information and instructions given to us. You should not assume that we have knowledge of any factual matters. All of the information contained on this web site is not meant to be advice, nor should it be followed. The information on this site pertains to U.K. law only and is offered as a public service. It is not intended to give legal advice about a specific legal problem, nor does it create an attorney-client relationship. We do not hold ourselves out as offering tax advice, although we do not hold ourselves out as experts in the laws of any foreign country.

If you order an offshore company we usually require to send us by fax, email (as attachments in PDF, GIF or JPEG format) or mail: copy of the passport (with photo, signature and personal data pages) of the beneficial owner of the company; copy of the passport (with photo, signature and personal data pages) of the individual who contacts us and places order with us if he is not the beneficial owner. Beneficial owner is the individual who benefits from ownership of a company regardless of who holds title.

Tax Exempt Companies are managed and controlled from Gibraltar and allow the owners to legally avoid tax whilst keeping their identity confidential. The Gibraltar tax exempt limited company is usually used and is useful where profits are made e.g. if the company is to be used to invest in shares or place monies on deposit in a bank or used for a trading activity, the company pays the annual sum of £225.00 to the Government of Gibraltar and is exempt from any further taxes in Gibraltar.

A company incorporated in Gibraltar, which is owned by non-residents of Gibraltar and does not transact business with other Gibraltar resident companies or individuals is eligible to apply for tax-exempt status in Gibraltar. Upon successful application issued with a certificate, which guarantees exemption from Gibraltar taxation for a period of 25 years provided that the company complies with the conditions of tax-exempt status and pays an annual duty to the Gibraltar Government of £225.00 p.a. At the end of every year the exempt company must file a statement attesting to the fact that the company has complied with the conditions applicable to its exempt certificate. An exempt company is convenient to administer due to the fact that it may have locally appointed directors and may maintain Bank accounts within Gibraltar. Thus the whole of the administration may be located within Gibraltar, which helps to prevent the assumption that the company may be tax resident anywhere else.

To incorporate a Company first of all a name has to be chosen. Our firm always has several shelf companies available, which have already been incorporated from which one can be chosen. Alternatively, you can suggest a name and this can be checked at the Company Registry and approved in less than 24 hours sometimes even within minutes. It is not necessary to physically come to Gibraltar to incorporate a Company. The service our firm provides is fast and efficient with incorporation and the preparation of supporting documents taking no more than a week. Where a Company is required urgently it is possible to have everything ready within 48 hours and shelf companies can be supplied immediately. Our firm and the Company Registry have highly qualified personnel who deal with all matters in a professional and efficient manner. The costs are extremely competitive in comparison to other jurisdictions.

TAXATION.

In return a Gibraltar Tax-Exempt Company will be free from paying any tax in Gibraltar whatsoever irrespective of the size of its profits. There are circumstances where Gibraltar Companies, which fulfil the above conditions for tax exemption, do not need to pay the annual fee of between £G200.00 and £G300.00 to obtain the benefits conferred by a Tax-Exempt Certificate. For example, where such companies are used for the sole purpose of holding bank accounts in the "on-shore" departments of local banks and financial institutions. No Taxes Payable in Gibraltar. Gibraltar Tax-Exempt Companies do not pay any of the following taxes: Income Tax, Corporate Taxation on profits, VAT, Capital Gains Tax, Gift Tax, Wealth Tax, Inheritance Tax, Withholding Tax, Tax on dividends or any other Gibraltar taxes (except the annual tax of between £G200.00 to £G300.00).

SHAREHOLDERS.

A Gibraltar Company can generally have from 1 to 50 shareholders and there are no restrictions as to their nationalities or their place of residence. Coddan could provide nominee shareholders.

DIRECTORS.

A Gibraltar company can have a sole director and there are also no restrictions as to residence or nationality. Coddan could provide nominee directors.

Coddan can act as nominee director in specific circumstances and more information can be provided upon request. However, most Beneficiaries act as directors themselves since, in law, directorship is not synonymous with ownership.

WHEN YOU NEED A NOMINEE DIRECTOR.

Nominee directors are needed when you must maintain a certain level of anonymity when conducting transactions. Nominee directors are appointed by the offshore company and are carried in the Register of Directors.

WHAT NOMINEE DIRECTORS WILL DO FOR YOU.

Based on the Articles of Incorporation and resolutions of the Board, nominee directors can be authorized to sign specific contracts and agreements or can be given general authority to sign all contracts and agreements.

SPECIFIC ACTIONS TAKEN BY THE NOMINEE DIRECTOR(S).

Prior to signing any documents, the nominee director must first read through the document to ascertain the specific risk attached to the document for the signatory. Because this service must be performed by professionals with some experience a charge is normally imposed for the inspection of such documents.

TERMINATING NOMINEE DIRECTOR SERVICES.

When you appoint nominee director(s) you will receive a pre-executed resignation. When you are ready to terminate the services, you simply enter the date in the resignation and notify us.

REPORTING REQUIREMENTS.

An annual return must be filed each year showing details of shareholders and directors. Exempt and non-resident companies do have to file audited accounts to the public file and the Qualifying 1992 Holding company also need to prepare audited accounts for the Gibraltar tax authorities. See also Accounting Requirements.

RESTRICTIONS ON NAME.

Names must end with one of the following words, or abbreviations thereof - Limited, Corporation, Incorporated, Societe Anonyme or Sociedad Anonima. The following words, and their associated activities, cannot be used: Assurance, Bank, Building Society, Chamber of Commerce, Chartered, Cooperative, Imperial, Insurance, Municipal, Royal and Trust, Trustee, International and Europe.

LOCAL REQUIREMENTS.

As a matter of local company law the company MUST maintain a registered office address within Gibraltar. Additionally, it is a requirement, practical in the case of a non-resident company and legal in the case of the other types of Gibraltar company, for a Gibraltar resident company secretary to be appointed. We would generally provide these services as part of the domiciliary service fee.

SECRECY.

There are no specific statutory provisions governing secrecy in relation to companies.

Documents Download »
Business Names Registration Ordinance (as amended, 1999) (52Kb RTF file)
Companies Ordinance (1,45Mb RTF file)
Gibraltar Companies (Accounts) Ordinance, 1999 (141Kb RTF file)
Gibraltar Companies (Consolidated Accounts) Ordinance, 1999 (139Kb RTF file)
Gibraltar Companies (Taxation And Concessions) Ordinance (71Kb RTF file)
Gibraltar The Electronic Commerce Ordinance 2001 (56Kb RTF file)
Extracts from Income Tax Ordinance (46Kb RTF file)
Income Tax Ordinance. Gibraltar 1992 Company Rules 1991 (14Kb RTF file)
Gibraltar Limited Partnerships Ordinance (as amended, 1999) (49Kb RTF file)
Gibraltar Partnership (1984 Edition) (61Kb RTF file)
Gibraltar The Protected Cell Companies Ordinance 2001 (as amended, 2003) (190Kb RTF file)
Registered Trust Ordinance 1999 (20Kb RTF file)
Gibraltar Trustees (Incorporation) Ordinance (20Kb RTF file)
Trusts (Recognition) Ordinance 1989 (20Kb RTF file)