What is the Gibraltar Companies Act?
Short answer
The Companies Act 2014 is Gibraltar's main company law. It sets out the types of company, how companies are formed and run, the rules on directors, secretaries, share capital and charges, and the returns and accounts that must be delivered to the Registrar of Companies.
Detailed answer
The Companies Act 2014 governs companies formed and registered in Gibraltar. The official consolidated text on Gibraltar Laws was last updated on Friday 1 August 2025 and is supported by regulations on forms, model articles, company names, cross-border mergers and re-domiciliation. The Act provides for companies limited by shares, companies limited by guarantee (with or without a share capital) and unlimited companies. A company is either public or private. A public company's name must end with "Public Limited Company" or "plc", and a private limited company's name must end with "Limited" or "Ltd". One or more persons can form a company by subscribing to a memorandum of association and delivering the registration documents to the Registrar, who issues a certificate of incorporation. A company's constitution includes its articles of association, and model articles prescribed by the Minister apply by default where a company does not adopt its own. A private company must have at least one director and a public company at least two. Every company must have a secretary, and a sole director cannot also be the secretary. A company must have a registered office in Gibraltar and tell the Registrar about a change within 30 days. It keeps registers of members, directors and secretaries, and a company with a share capital delivers an annual return made up to the anniversary of incorporation within 30 days of that date. Part VII deals with accounts and audit. A private company has 12 months after the end of its financial year to deliver its accounts and reports, and a public company has 10 months. A small company can be exempt from audit where it meets conditions linked to the Income Tax Act 2010. Other Parts cover prospectuses and share capital, registration of charges, arrangements and reconstructions, distributions, liquidation, re-domiciliation and overseas companies carrying on business in Gibraltar. Companies House Gibraltar incorporates and dissolves companies, examines and holds the documents delivered under the Act and makes them available to the public. A company registered there is automatically registered with the Income Tax Office for corporate tax. The linked FAQs cover company types, setting up, directors and annual accounts in more detail.