Funds

Industry

Gibraltar has established itself as one of Europe's most attractive jurisdictions for investment funds. Its combination of a competitive tax environment, robust regulation and a swift route to market continues to draw fund managers and investors from around the world.

Why Gibraltar for funds?

Gibraltar offers a rare balance: the credibility of English law and internationally recognised standards, delivered through a nimble, accessible regulatory environment. The Gibraltar Financial Services Commission (GFSC) applies high standards while remaining approachable, and the jurisdiction is a member of the Financial Action Task Force (FATF) with strong transparency frameworks including FATCA and CRS reporting and a beneficial ownership register.

Its strategic location adds further appeal. Easily accessed from the UK and mainland Europe and well positioned to work across time zones with Asia and the Americas, Gibraltar gives internationally minded funds genuine reach.

A competitive tax environment

Gibraltar's headline corporate tax rate is 15%, applied only to income accrued in or derived from Gibraltar. Investment income and income earned outside Gibraltar falls outside the local tax base. There's also no capital gains tax, no VAT, and no inheritance tax, making Gibraltar a particularly strong choice for fund domiciliation.

Fund structures and the EIF advantage

Gibraltar supports a wide range of fund types, including Experienced Investor Funds (EIFs), Private Funds, UCITS, and Alternative Investment Funds (AIFs), across structures such as limited companies, limited partnerships, protected cell companies (PCCs), and protected cell limited partnerships (PCLPs).

The EIF regime stands out as one of the most user-friendly in Europe. Key advantages include:

Speed to market. EIFs can launch without prior GFSC approval, with set-up typically completed in around six weeks.
Flexible scope. No investment or borrowing restrictions, making EIFs well suited to specialist strategies including crypto funds and digital assets.
Gibraltar's dual-fund regime allows EIFs to opt into the AIFMD framework, supporting wider EU marketing opportunities where appropriate.
Gibraltar is also a recognised leader in niche markets such as cryptocurrency, digital assets, private equity, and venture capital.

How RSM Gibraltar supports the industry

At RSM Gibraltar, we have been at the forefront of the jurisdiction's funds industry for over 18 years. We take the time to truly understand your business, so we can provide the right expertise at the right time, whether that's fund administration, audit, or governance support.

Our services include:

Fund administration, including accounting, bookkeeping, NAV calculations, and corporate services.
Transfer agency services, including investor due diligence and AML checks.
Depositary services for in-scope alternative investment funds.
Directorships, providing local, GFSC-consented EIF directors.
External audit, delivered by our highly experienced financial services team.

As part of the RSM global network, we combine deep local knowledge with international reach, giving clients the confidence to move forward.

This information is provided for general guidance only and does not constitute legal, financial, or other professional advice. Please seek appropriate professional advice before acting on any of its contents.