A Foreign Company may be registered as having a presence in Gibraltar either by registering a branch or by registering a place of business.
Registering a Place of Business is generally more appropriate for non-trading entities with no selling activity in Gibraltar. Every entity with a non-trading office in Gibraltar must establish a place of business. A place of business is a contact point for your company, or a non-trading branch of your company.
A Branch provides a more substantial presence than a place of business, and allows the opportunity to engage in trading activity with customers or provide post-sales support. A branch is a part of your company and therefore does not have a separate legal existence in Gibraltar, but it is subject to tax in Gibraltar.