在直布罗陀注册公司的逐步流程

Introduction

直布罗陀长期以来因其低公司税率、英国普通法法律框架、受监管良好的金融服务业和亲商监管环境，而成为设立公司的有吸引力的辖区。对于考虑国际扩张或作为控股、交易或受监管活动辖区的企业家和企业集团，直布罗陀提供了明确的立法途径和实际优势。本文列出在直布罗陀注册公司的逐步流程、有关费用和时间表的实用信息、所需文件、持续合规要求以及企业为何选择直布罗陀。

Why choose Gibraltar for company formation?

直布罗陀在商业注册和公司架构方面的吸引力包括若干实际和商业因素：

• Competitive corporate tax rate: Gibraltar applies a general corporate tax rate of 10%, which is a principal draw for many businesses.
• Common-law jurisdiction and English language: The legal system follows English common law and all corporate documentation and court proceedings are conducted in English.
• Robust regulatory framework: The Gibraltar Financial Services Commission (GFSC) supervises regulated activities and has established licensing frameworks for finance, insurance and the online gaming sector.
• Strategic location and business ecosystem: Gibraltar’s position at the gateway to the Mediterranean, combined with a skilled workforce and established clusters (notably iGaming and fintech), supports commercial activity.
• No VAT regime: Gibraltar does not operate an EU-style VAT system, which simplifies indirect tax considerations for some business models.

请注意，直布罗陀是一个较小的司法辖区，双重征税协定网络有限，且某些活动（金融服务、博彩、保险）将需要在当地获得牌照并具备实质性存在。

Overview of the company type and corporate structure

在直布罗陀，最常见的设立公司形式是以股份有限公司（Ltd）私营公司。主要特征：

• Minimum one director (individual) and one shareholder — these can be the same person.
• A company secretary is required (an individual or corporate secretary).
• A Gibraltar-registered office address is mandatory.
• Corporate capital is flexible (no statutory minimum share capital).
• Directors need not be Gibraltar residents, but local substance rules and licensing may require locally based management, staff or premises.

Other structures (public limited companies, limited liability partnerships, branches of foreign companies) are also available for specific needs.

Step-by-step process for registering a company in Gibraltar

1. Choose and check the company name

• Select a unique name that complies with Gibraltar naming rules (certain restricted words and regulated terms require permission).
• 在 Gibraltar Companies Registry (Compan