Empowering your funds for the future

The past decade heralded unprecedented levels of change impacting the financial landscape. RSM Gibraltar are a trusted adviser and we gain a deep understanding of your business so we can respond with expertise and insights at the right time. Our funds department here in Gibraltar provides comprehensive administration services that give you the confidence to take charge of change.

Why choose Gibraltar as your fund jurisdiction

Gibraltar offers a robust regulatory framework, competitive tax benefits, and a strategic geographic position. By establishing your fund here, you benefit from a proactive regulator and a commercial environment designed to help you adapt to thrive. The jurisdiction provides a stable foundation that protects your assets, your reputation, and your future.

Comprehensive fund administration services

We here at RSM Gibraltar put ourselves at the heart of your business where we can be most effective. Our team works with you to deliver solutions tailored to your unique requirements, ensuring compliance, operational efficiency, and complete peace of mind.

We specialise in administering a variety of structures, including:

-Experienced Investor Funds (EIFs): We manage the regulatory complexities of EIFs, providing seamless administration so you can focus on your investment strategy and growth.

-Private Funds: Our dedicated professionals offer bespoke services for private funds, ensuring confidentiality, precision, and highly reliable reporting.

Global expertise with local insights

RSM has 65,000 people in 120 countries giving you the confidence to take charge of change and we here at RSM provides unmatched support. Wherever you are in the world, you will enjoy the same seamless service, combining local Gibraltar knowledge with the global expertise of our most senior professionals. RSM International is a strong and pioneering network. We operate as a ‘unified, global brand’, ensuring clients benefit from shared knowledge and best practice wherever they do business as well as being able to rely on quality local experience and

understanding. Together with RSM US, RSM Ireland, RSM Luxembourg and RSM Cayman, we can offer global fund administration services. .

Take charge of your financial future

We are determined in our search for insights that inspire our clients to make future-focused and confident decisions. Experience the power of being understood.

Contact us here at the RSM Gibraltar funds team today, to discuss how we can support your specific administration needs and help you build a resilient foundation

AIFMD

Alternative Investment Fund Managers Directive (“AIFMD”) regulates EU AIFMs managing all EU and non-EU collective investment vehicles. AIFMD applies to all regulated and non-regulated funds. 

We provide a regulatory advice and assistance with: 

- Authorisation and registration; 
- Ongoing reporting requirements; 
- Private Equity Depositary services;

Fund accounting and valuation

- Preparation of daily, weekly and monthly net asset value calculations as required; 
- Maintenance of accounting records of the fund; 
- Recording trades, cash transactions, corporate transactions; 
- Calculation of fees and accruals including series accounting for equalisation provisions; 
- Preparation of financial statements in accordance with both UK and International Financial Reporting Standards; 
- Coordination of audit process; 
- Preparation of regulatory reports and liaison with regulators; and 
- Ensure compliance with the applicable laws and regulations.

Directorships

If your Fund is established as an EIF in Gibraltar, in addition to your own board nominations, you will be required to appoint at least two Gibraltar resident directors authorised by the Gibraltar FInancial Services Commission ("GFSC"). 

RSM senior management are licensed and authorised by the GFSC to provide such services. 

Through RSM, we are also able to provide locally based directors and authorised signatories for associated holding and management companies.

Non - Gibraltar Funds

We can also provide fund administration services to funds domiciled in other jurisdictions including Cayman Islands, Bahamas and BVI.

Shareholder/transfer agency services

- Maintenance of share register and shareholder details 
- Process subscriptions, redemptions and transfers 
- Distribution of shareholder statements and communication with shareholders as necessary 
- Verification of each shareholder and ensuring compliance with anti money-laundering guidelines 
- Know Your Client (KYC) and Anti Money Laundering (AML) checks

Frequently asked questions about our fund services

The past decade heralded unprecedented levels of change impacting the financial landscape. As your trusted adviser, we gain a deep understanding of your business so we can respond with expertise and insights at the right time. Below, you will find answers to common questions about establishing and administering funds in Gibraltar, giving you the confidence to take charge of change.

Gibraltar offers a robust regulatory framework, competitive tax benefits, and a strategic geographic position. You benefit from a tax-neutral environment, featuring a standard 15 percent corporate tax rate on locally sourced income, with no capital gains, wealth, or withholding taxes. The proactive regulator, the Gibraltar Financial Services Commission (GFSC), ensures regulatory certainty and a commercial environment designed to help you adapt to thrive. Gibraltar AIFMD dual regime ensures flexibility for fund managers.

Experienced investor funds (EIFs) offer a flexible, lightly regulated setup tailored for professional and high-net-worth investors. To ensure strong governance, you must:

· Appoint at least two GFSC-authorised EIF directors.

· Engage a Gibraltar-based or GFSC approved EU fund administrator.

· Appoint licensed local auditor and undertake an annual audit.

· Launch rapidly through a streamlined notification to the GFSC, without requiring prior regulatory approval.

Private funds cater to a defined group of up to 50 qualified investors, such as close contacts or family. They are not regulated funds and remain exempt from licensing, providing a highly efficient and simplified regulatory path. However, recent changes mean that qualifying self-managed private funds are now required to appoint a Gibraltar-based fund administrator, unless an exemption applies This structure is ideal for close investor groups who value flexibility while maintaining confidence in their operations.

We deliver precise and structured administration solutions so you can focus on your investment strategy and growth. Our core services include:

-Net asset value calculations and financial reporting aligned with IFRS and UK GAAP standards.

-Transfer agency and comprehensive shareholder services

- Compliance support, including AML/KYC review and monitoring, MLRO services

- Fiduciary services including incorporation and secretarial responsibilities

- Provision of EIF directorships and local signatories

- Regulatory reporting including FATCA and CRS,, Financial Crime Reporting (FCR), AIFM reporting.

- Audit assistance including financial statement preparation.

Gibraltar was the first jurisdiction to introduce a comprehensive framework for blockchain and cryptocurrency activities through the Financial Services (Distributed Ledger Technology) Regulations. This environment provides legal clarity and strong consumer protection. Fully developed crypto ecosystem ensures choice of experienced service providers. Gibraltar regime provides crypto fund structures and working towards regulated fund tokenisation.

We support your digital asset strategy by accommodating complex crypto strategies into NAV accounting and conducting digital asset-specific compliance checks.

Choosing the right structure gives you the confidence to balance risk and reward. We offer strategic advice and incorporation support for various vehicles, including:

· Experienced investor funds (EIFs) and private funds.

· Protected cell companies (PCCs).

· Limited partnerships (LPs) and protected cell limited partnerships (PCLPs).

· Open and closed-ended investment companies.

Creating lasting change demands meticulous planning and accountability. We provide robust private equity depository services to ensure your operations run smoothly and securely.

We also provide streamlined support for opening fund bank accounts and managing ISIN applications.