Gibraltar Funds

Protect your assets, your reputation and your future with Gibraltar funds

Gibraltar is a leading fund jurisdiction, globally recognised for its stable legal framework, regulatory certainty, and business-friendly approach. Your Asset managers can benefit from tax efficiency, direct access to experienced service providers, and a collaborative regulator committed to high standards. Our clients gain a resilient platform that supports agile investment strategies and fosters confidence in a changing market.

Key fund categories

We specialise in several distinct structures to meet your strategic goals, these are:

Experienced investor funds (EIFs): Flexible, regulated structures for professional and high net worth investors, including single strategy, protected cell, and partnership vehicles. EIFs offer fast-track setup and broad flexibility.
Private funds: Up to 50 qualified investors, exempt from licensing and ideal for close investor groups seeking simplicity and efficiency. ·

A robust regulatory framework

The Gibraltar Financial Services Commission (GFSC) is the supervisory authority, known for combining high regulatory standards with a collaborative approach. EIFs benefit from a fast, flexible setup launched within days by notifying the GFSC, without prior approval supported by stringent governance, clear requirements for local directors, and ongoing oversight. This regulatory environment strikes the right balance between agility, compliance, and investor protection.

For EIFs, specific requirements ensure robust governance and efficiency:

Appoint at least two GFSC-authorised EIF directors.
Engage a Gibraltar-based or GFSC approved EU fund administrator and auditor.
Appoint licensed local auditor and undertake an annual audit.
Launch with streamlined notification to the GFSC, providing required legal and fund documents.
Maintain regular reporting, and strong compliance oversight.

Private Fund Regime:

The private fund regime is tailored for up to 50 selected investors, typically close contacts. It is exempt from licensing, offering a streamlined and efficient solution for those who value flexibility and regulatory simplicity. It is worth noting that while these funds benefit from lighter regulation and flexibility, certain obligations—particularly around governance, administration, and AML—still apply, and recent reforms have raised standards for some private fund structures.

Taxation advantages in Gibraltar

Gibraltar offers a generally favourable and tax neutral environment for funds.

A corporate tax rate of 15 percent is however applicable on inter-company loan interest received or receivable (if over a certain threshold) and on royalty income.

Furthermore, corporate tax is levied on trading income, rental income and other income but only if the same has a Gibraltarian source. However, investment income of most types and capital gains are not subject to tax. helping you maximise returns and focus on long-term growth.

RSM Gibraltar is your trusted adviser

We here in the RSM Funds team will provide clear guidance throughout the regulatory process, supporting you from fund setup to ongoing compliance and engagement with authorities.

We share deep insights and proven expertise to help you move forward with confidence. Contact us to discuss how we can support your fund administration