About Gibraltar
A British Overseas Territory situated at the southern tip of Spain, Gibraltar is a leading international financial centre based on its tax neutrality, investment-orientated legislation, principles-based regulatory regime, strong legal system, modern infrastructure and professional workforce. Gibraltar is an internationally respected jurisdiction for private client, fiduciary and corporate services that enjoys unique access to the UK market via a financial services ‘passporting’ agreement and free circulation of people and goods to the European Union via the 2026 UK–EU agreement in respect of Gibraltar.
Gibraltar – Key Benefits
- Favourable corporate tax regime (15%) only on profits accrued in or derived from Gibraltar.
- No VAT and no taxes on capital gains, wealth, gifts or inheritance.
- Generally, no withholding tax withholding tax on dividends, interest or royalties.
- No withholding tax on dividends paid to non-residents.
- English common law legal framework.
- Unique, reciprocal financial services ‘passporting’ with UK.
- Free circulation of people and goods to the European Union
- Robust, flexible regulatory regime under Gibraltar Financial Services Commission (FSC).
- Specialised trust and fund services, including protected cell company (PCC) structures.
- World-leading eGaming sector.
- Regulated jurisdiction for blockchain, Distributed Ledger Technology (DLT) and crypto.
- Streamlined residency and visa programmes.
- Multilingual talent pool and strategic location at the gateway to Europe
Why choose Sovereign Gibraltar?
Sovereign Gibraltar offers fully compliant, cross-border solutions that are tailored for HNWIs, businesses and intermediaries. We assist with the formation, administration and management of companies, partnerships and trusts, and are highly experienced in handling the legal, tax and compliance issues that can arise with complex structures in multiple jurisdictions. We also provide the necessary ongoing support to assist clients to maximise opportunities and achieve long-term sustainability. Our Gibraltar suite further includes specialist tax advisor Sovereign Tax Services, pensions provider Sovereign Pensions Services, wealth manager Sovereign Wealth, insurance brokerage Sovereign Insurance Services and our maritime division Sovereign Marine Services.
Sovereign Gibraltar – Fiduciary, Wealth and Corporate Solutions
Sovereign Gibraltar assists a wide variety of clients, from entrepreneurs, investors and families through to businesses and professional advisers, to establish robust structures that are fully aligned with relevant legal and tax frameworks, as well as international best practice. As an international provider, we are dedicated to offering integrated advice, products and services to clients that have sophisticated and often complex needs.
Corporate and Fund Services
Sovereign Gibraltar provides end-to-end support for the forming, administering and management of companies in Gibraltar and elsewhere. Gibraltar entities are suited to a wide range of purposes including asset and property holding, co-investments, family offices, estate and succession planning and insurance. Gibraltar offers flexible fund structures, including Experienced Investor Funds (EIFs) and Private Funds, designed for swift set-up, tax efficiency and diverse asset classes like crypto or real estate. Key structures include Limited Companies, Protected Cell Companies (PCCs), Limited Partnerships (LPs) and Protected Cell Limited Partnerships (PCLPs), Sovereign also provides comprehensive administrative support including registered office provision, company secretarial assistance, tax and VAT registration, accounting, payroll and compliance in respect of regulatory, tax and economic substance rules.
Private Client, Fiduciary, Wealth and Residency Services
Sovereign Gibraltar’s private client and fiduciary services assist families and entrepreneurs around the world to structure their assets to support personal, family, commercial and charitable interests. We can assist on a broad range of matters, including wealth structuring, tax and succession planning, pensions and asset protection, and the establishment and administration of trusts, foundations and companies with family governance support. Gibraltar companies serve as Special Purpose Vehicles (SPVs), Private Trust Companies (PTCs) and Family Investment Companies (FICs). Every structure is aligned with privacy, compliance and the client’s long-term objectives. Sovereign can also assist high-net-worth individuals and their families with residency and immigration services, as well as tax registration and real estate.
Retirement Planning
Gibraltar is an established centre of excellence for international retirement benefit plans. New pension rules were introduced in 2017 to ensure that Gibraltar maintains the highest standards of pension regulation, as well as retaining its status as a ‘recognised’ jurisdiction for Qualifying Recognised Overseas Pension Schemes (QROPS).
Sovereign has a long association with Gibraltar and was one of the first companies to receive a professional trustee’s licence. Sovereign Pension Services (Gibraltar) Limited is a founder member of the Gibraltar Association of Pension Fund Administrators (GAPFA).
Sovereign offers a range of international retirement benefit solutions from Gibraltar, including two QROPS. We also offer multi-employer and bespoke occupational pension schemes that enable Gibraltar-based employers of any size to meet their new ‘auto enrolment’ pension obligations. All plans can be tailored to fulfil the objectives of the scheme sponsors and members.
Sovereign Screen: find out about what we do and how we operate
Sovereign Insights: stay updated on Gibraltar
The international tax, legal and regulatory landscape is constantly changing. It is our duty to actively seek out and process relevant information to ensure compliance and reduce risk. Explore our latest news, blogs and posts to stay informed on changes impacting your investments, operations and legacy planning in Gibraltar and beyond. You can also subscribe to our newsletter.
Sovereign People
Sovereign Gibraltar places an emphasis on strong client relationships, technical excellence and a commitment to delivering high-quality service. The office is staffed by highly experienced and qualified lawyers, tax advisers, trust officers, directors, company secretaries and compliance professionals to help you meet your local and global obligations with confidence. Our multilingual team is committed to offering efficient, discreet and responsive support that is tailored to client needs in Gibraltar and beyond.
Sovereign Knowledge Hub
Sovereign is focused on supporting clients by ensuring they have the knowledge, information and resources they need to stay informed and make confident decisions. From briefings, information sheets and case studies, to videos and Webinars, our Knowledge Hub contains the practical resources to give clients the latest perspectives on the business, legal and wider issues that matter. Browse the library.
Sovereign – Licences and Professional Affiliations
Sovereign’s Global Network
Established in 1987, the Sovereign Group has grown to become one of the largest independent corporate and trust service providers worldwide. Our office network now spans over more than 20 jurisdictions across Europe, the Middle East, Asia and Africa, allowing our clients to access a global service from a local point of delivery. Sovereign Gibraltar works closely with this international network to deliver seamless cross-border solutions to our clients.
Please contact us if you have any questions or queries and your local representative will be in touch with you as soon as possible.
