Europe Common Law
Insurance and protected cell company founders, Gibraltar
The GFSC supervises a mature insurance sector with PCC and ICC structures. Territorial tax means only Gibraltar source income is taxed at 15%; foreign source passive income is potentially exempt. English common law, no VAT.
GFSC insurancePCC structuresNo VAT
Start setup {placement} 4 min · no card required
Corp tax
15%
Fastest setup
7 days
Region
Europe
What you'll need
- No resident director required
- Local registered office required
- Economic-substance test applies
- Minimum capital: GBP 100
- Administrative language: English
- Legal system: Common law
Tax and treaty profile
- Corporate tax 15%
- Effective rate ~12.5%
- VAT rate 0%
- Withholding on dividends 0%
Banking and payments
- Banking takes 2 to 4 weeks with KYC
- Stripe supported
- Wise supported
- Crypto banking available
- EMI license framework available
Considerations
If EU passporting or a treaty network matter more
Gibraltar left the EU with the UK and has zero double tax treaties. Financial services no longer passport into EU markets. The Spain Gibraltar treaty addresses tax residency only. EU facing fintechs need an in bloc licence.
Zero DTAsNo EU passportPost Brexit gap