• The beneficial owners must not be Gibraltar residents.
• The company must not trade in Gibraltar. It may trade with other Gibraltar non resident controlled companies.
• One of the company officers (usually the company secretary) must be resident in Gibraltar.
• The registered office must be in Gibraltar.
• The company must be up to date with its mandatory filings.

• Filing of an annual return, stating the company officers and the shareholders of the company.
• From January 1 2016, all Gibraltar companies are required to file an Annual return together with Annual accounts and a corporation tax return. The filing of accounts and corporation tax returns does not change the tax status of the company.

It must be mentioned that failure to submit the required filings will result in penalties been levied.

The Accounts that need to be filed are based on the following criteria:

Small Companies: An abridged balance sheet only needs to be filed.

A Small Company is defined by the Act if it meets any two of the following three parameters:
1) Net turnover should not exceed £10.2 million
2) Balance sheet total (total assets) should not exceed £5.1 million
3) Average number of employees in each year should not exceed 50.

Medium Companies: Full accounts including a balance sheet, profit and loss account, notes, director’s report and auditor’s report. The profit and loss account may be in an abridged form.

A Medium Company is defined by the Act if it meets any two of the following three parameters:
1) Net turnover should not exceed £36million
2) Balance sheet total (total assets) should not exceed £18 million
3) Average number of employees in each year should not exceed 250.

Large Companies: Full accounts including a balance sheet, profit and loss account, notes, director’s report and auditor’s report.

A large Company is defined by the Act if it meets any two of the following three parameters: 1) Net turnover exceeds £36 million
2) Balance sheet total (total assets) exceeds £18million
3) Average number of employees in each year exceeds 250.

• Cybercurrency trading
• Holding Investments in shares of a private company or in a company that is listed in a public Stock Exchange
• Trading investments in shares listed in a Public Stock Exchange.
• International Trading. The purchase and sale of goods or receiving a commission for a service rendered.

These types of trading work very well as the company is not subject to either capital gains tax or corporation tax. This means that the investment can grow without any reductions due to taxation.