The British overseas territory of Gibraltar, a peninsula with an area of 5,8 sq km situated on the southern tip of Spain, occupies a commanding position at the western gateway to the Mediterranean Sea  . With a population of over 28,750, Spain continues to claim sovereignty over the territory, which has been ruled by Britain since 1713 under the terms of the Treaty of Utrecht.

• Currency: Great Britain Pound (GBP) although local Gibraltar Pounds are also issued and trade on a par with GBP.
• Language: The official and spoken language is English.
• Type of law: Common Law based on English Common Law.
• Type of company: Non-Resident.
• Principal Corporate Legislation: The United Kingdom 1929 Companies Act (as amended) and the Companies Ordinance 1984 (as amended).
• The tax status of Gibraltar companies is established by the Gibraltar Companies Ordinance of 1967.
• Uses: Commercial and trading activities, subject to trading restrictions as below.
• Trading Restrictions: Cannot trade within Gibraltar or remit income to Gibraltar. Cannot undertake business of banking, deposit taking, insurance, reinsurance, fund management, asset management or any other activities associated with the finance industry.
• Company Name: The following words and their associated activities are restricted: association, royal, imperial, trust, trustee, bank , assurance, group, Europe and international. Must end with Limited or Ltd.
• Language of legislation and corporate documents: English
• Taxation: Not subject to taxation on income not remitted to Gibraltar
• Annual license fee: Not applicable
• Double Tax Treaty Network: Not party to any double tax treaties
• Registered Agent/Office: Must maintain a registered office address within Gibraltar.
• Shareholders: Minimum number: One
• Publicly accessible records: Yes
• Register of Shareholders: Must be kept at the Registered office
• Disclosure of Beneficial Owner: Not publicly available
• Directors: Minimum: one
• Can be corporate or natural person
• Nationality: Non Resident of Gibraltar
• Publicly accessible records: Yes
• Location of meetings: Anywhere outside Gibraltar.
• Secretary: Required: Yes
• Local or qualified: Must be Resident of Gibraltar
• Share capital: Permitted Currency: Any
• The minimum paid up capital is GBP1.
• Bearer shares: Permitted but must be deposited in Gibraltar.
• Annual Reporting: Must file Annual Return and annual accounts. Filing of audit accounts is required only for public and large companies.