Gibraltar is a British Overseas Territory located on the southern end of the Iberian Peninsula on the Mediterranean sea. The economy is dominated amongst others by financial services, internet gaming, tourism and shipping. The corporate law is based on the United Kingdom 1929 Companies Act and the Companies Ordinance from 1984.
A Gibraltar Non Resident Company is not liable to the tax system. A Gibraltar Non Resident Company does not fall under the Gibraltar tax system. In addition there is no wealth tax, Capital Gains Tax, gift tax or Value Added Tax.: There is no wealth tax, capital gains tax, gift tax or value added tax.
All limited companies are required to file accounts, however balance sheet is permissible and there is no requirement for an audit or profit and loss accounts.
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