Why Gibraltar?

Small in scale but internationally connected, it operates under internal self-government with the United Kingdom responsible for defence and international affairs. This constitutional position shapes everything that follows.
Precision based solutions
Gibraltar combines English common law, close regulatory alignment with the UK and a mature professional ecosystem within a compact and accessible environment.

For advisors, founders and private families, that combination is the starting point.

A Regulated International Financial Centre

Gibraltar is not a light-touch environment. Corporate and fiduciary service providers are licensed and supervised by the Gibraltar Financial Services Commission. Oversight is ongoing. Compliance standards reflect international transparency and anti-money laundering frameworks.
This regulatory architecture supports
  • Gibraltar trusts and fiduciary structures
  • Private trust companies and foundations
  • Corporate holding and headquarters structures
  • Residency planning and long-term personal arrangements

Gibraltar’s Tax Framework in Context

Gibraltar operates a territorial system of taxation. In broad terms, tax is applied to profits accrued in or derived from Gibraltar rather than on a worldwide basis.  Management and control, economic substance, cross-border reporting and personal residence must be assessed carefully. Gibraltar is most effective when considered as part of a broader strategy.
Key structural features include:
  • Corporate tax at 15%
  • No VAT
  • No capital gains tax
  • No inheritance tax
  • No withholding tax on dividends
At Acquarius, we work alongside professional advisors and private clients to assess whether Gibraltar is appropriate in each case. We are independently owned and senior-led, with long-standing experience in corporate, fiduciary and residency structures.

Our focus is not on volume or templates, but on designing precise, well-governed solutions for private or corporate clients.
Talk to us

Gibraltar-based Solutions

Trusts

Support the establishment and long-term administration of trusts with consistent fiduciary oversight and clear governance.

Private Trust Companies

Implement Private Trust Company structures that provide controlled trusteeship, continuity and alignment with family or adviser-led governance.

Foundations

Establish Gibraltar foundations as structured alternatives to trusts, designed for clarity, control and cross-border applicability.

Funds

Supporting funds requires precision, governance and experienced administration. Acquarius works alongside fund managers, advisers and investors to deliver responsive support throughout the life cycle of a fund structure.

Company Formation & Management

Acquarius provides ongoing administration, governance and corporate support, helping companies operate efficiently and meet their responsibilities with confidence.

Accounting, Payroll and Tax

Accurate financial reporting and reliable payroll services are essential to every successful business. Acquarius provides practical support that helps organisations meet their obligations and focus on growth.

Gibraltar Residency

Gibraltar combines a stable legal framework, international connectivity and an exceptional quality of life. Explore the residency options available and how Acquarius can support your relocation journey.

Advisers

Acquarius works alongside lawyers, accountants and other professional advisers who require a trusted partner in Gibraltar.

Latest News

Why Gibraltar

The Gibraltar Advantage: Companies, Trusts, Residency and more

2026 is shaping up to be an important year for Gibraltar and its financial services sector. Momentum has accelerated in recent months, and the jurisdiction entered the second half of the year with confidence and renewed optimism.‍The key questions are whether that optimism is justified, what is driving it, and whether it is sustainable. This summary is intended for intermediaries, advisers and clients who may be less familiar with the jurisdiction, its financial services offering and the advantages it can provide.

Oliver Andlaw

July 17, 2026

Why Gibraltar

Acquarius Attends AI, GDPR and EU AI Act Briefing

The Acquarius team recently attended an industry briefing hosted by ISOLAS, exploring the evolving relationship between artificial intelligence, data protection and the EU AI Act.

Gareth Cross

June 25, 2026

Why Gibraltar
Funds

Acquarius Attends Industry Discussion on the Future of Tokenised Funds

The Acquarius team recently attended an industry briefing and roundtable hosted jointly by the Gibraltar Association of New Technologies (GANT) and the Gibraltar Funds & Investments Association (GFIA), focused on the future of fund tokenisation in Gibraltar.‍

Gareth Cross

June 22, 2026

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Let's Connect

Acquarius Trust
Company Limited

+(350) 200 50418

Icom House, Suite 3,

2nd Floor 1/5 Irish Town,

PO Box 883

Gibraltar, GX11 1AA

Reg. N 64486

GFSC N 5136

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