• Gibraltar Trust

  • Legal Framework

    Trusts in Gibraltar are governed by the Trustee Act.

  • Registration Requirements

    Registration of a trust in Gibraltar is voluntary.

  • Settlor

    The Settlor does not need to be a permanent resident of Gibraltar.

  • Beneficiary

    The Beneficiary does not need to be a permanent resident of Gibraltar.

  • Trustee

    There is no requirement for the Trustee to be permanent resident in Gibraltar.

  • Protector

    The appointment of a Protector is optional.

  • Perpetuity Period

    The maximum duration of a trust in Gibraltar is 100 years.

  • Property

    There is no restriction on the property of a trust in Gibraltar.

  • Confidentiality

    Gibraltar provides confidentiality, which is enhanced by the fact that there are no registration requirements and therefore the details of the Settlor and Beneficiaries are not disclosed to any person other than the Trustee.

  • Taxation

    A trust in Gibraltar is not subject to tax if its beneficiaries are non-Gibraltar residents.

    The income of the foreign beneficiaries from the trust is not subject to any form of taxation in Gibraltar.

  • Asset protection

    Asset protection is available in Gibraltar, yet the Trust should be registered and subject to a registration fee.

    A trust in Gibraltar with asset protection will not be void or voidable in the event of the Settlor's bankruptcy or liquidation thus achieving asset protection from creditors. However, the Trust may be set aside by its Creditors If it is proven to the satisfaction of a Gibraltar court that the trust was made by the Settlor with the intent to defraud its creditors.

  • Reporting Requirements

    There are no reporting requirements for a trust in Gibraltar.