A Trust is a traditional family wealth solution, offering asset protection, preservation of family wealth and organised succession planning.

Trust can take a number of forms including family Trusts, Discretionary Trusts, Interest in Possession Trusts, charitable and non-charitable Purpose Trusts.

We are licensed and regulated to provide a full suite of services to establish and manage a Trust including the provision of Corporate Trustees, ongoing Trust administration and Trust accounting.

Foundations are often used by families and charities for philanthropic causes. They can also be used as a family wealth solution for families that have exposure to jurisdictions where Trust law is not recognised or is underdeveloped.

We are licensed and regulated to provide a full suite of services to establish and manage a Foundation including the provision of Corporate Councillor, ongoing Foundation administration and Foundation accounting.

A Gibraltar Limited Company is a simple and effective vehicle which may have numerous functions within a wider family wealth structure including asset segregation, limitation of liability and cash flow strategies.

We are licensed and regulated to provide a full suite of services to establish and administer a Limited Company in Gibraltar including incorporation, company administration services, accounting and tax compliance.

A Private Trust Company (PTC) is a bespoke incorporated company, to act as a Corporate Trustee to a family Trust structure. It is often an ideal solution for Family Office structuring or larger wealth structures, where a family wishes to combine the benefits of a professionally managed Trust, with bespoke family governance arrangements. Family members and/or trusted family advisors may be appointed to the management Board of the Trustee.

We are licensed and regulated to provide a full suite of services to establish and administer a PTC in Gibraltar including incorporation, company administration services, accounting and tax compliance.

With our highly experienced and qualified team of Regulated Individuals we also provide corporate and family governance solutions to PTCs through the appointment of Corporate and Individual Directors to the Board.

Aquarius is regulated to establish and to operate Gibraltar based personal pension schemes. We offer non retail, bespoke structures to high net worth individuals under the Qualifying Non-UK Pension Scheme (QNUPS) regime.
A QNUPS is a pension scheme based outside the UK that qualifies for an exemption from UK Inheritance Tax.

QNUPS are particularly attractive for UK resident individuals who have reached the permitted limit of their UK annual and lifetime allowances, but who wish to make further provision for their retirement. QNUPS may also provide attractive planning for non-UK resident and non-UK domiciled individuals who may decide to move to the UK, or UK expats who may wish to return to the UK in the future.

The establishment of a bespoke Family Office is becoming increasingly popular for high net worth families. Our highly experienced and qualified team can assist with all areas of set up whether through the establishment and ongoing running of a family Trust, a Foundation or Private Trust Company. We have a full suite of outsourcing services to assist with accounting, tax compliance, employment and payroll.

We can further assist with the increasingly important area of family governance, creating rules, roles and responsibilities around the ongoing management, deployment and benefit of the family estate.

Gibraltar offers High Net Worth Individuals (HNWI) the opportunity to relocate to Gibraltar and apply for Category 2 Status (“Cat 2”). Cat 2 Individuals are taxed only on their first £118,000 of income on a worldwide basis. Cat 2 planning is particularly useful for entrepreneurs looking to break tax residency in another jurisdiction, perhaps to realise a capital event in Gibraltar.

We can manage the full Cat 2 application process and assist with all relocation formalities.

The structuring of “immovable property” (land and buildings) has become increasingly complex over the recent years with many jurisdictions having introduced extensive regimes to capture transactions involving internationally owned real estate where the property is situated. We work with our large network of expert advisors to ensure full transactional and ongoing compliance throughout our client real estate structures.

We have a full service accounting and tax team to ensure that all statutory obligations are met throughout our client structures. We also provide cost effective solutions for outsourced bookkeeping, management accounting, financial management and payroll solutions to our private clients and Family Office clients.

We can establish and provide ongoing fiduciary and administration services to structures set up for charities and for families wishing to execute a philanthropic strategy.