A Protected Cell Company (PCC) is a limited liability company that is able to form cells that are segregated from each other and from the company, such that the assets and liabilities attributable to each cell are ‘ring-fenced’. A PCC is a single body corporate, consisting of a core company, and an ‘umbrella’ structure consisting of any number of subdivisions (cells). The number of cells that can be created under Gibraltar law is unlimited. Provided that the applicable legislation is complied with, only the assets of each cell are available to meet liabilities to creditors in respect of that cell. The cells themselves are not companies but have sufficient attributes such that they may trade under the umbrella of the PCC. The PCC structure is popular in the captive insurance market and in collective investment schemes.
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Sovereign Trust (Gibraltar) Limited
Tel: +350 200 76173