No resident of Gibraltar can have beneficial interest in the shares of the company, other than as a shareholder in a publicly quoted company incorporated outside Gibraltar. The company must have a registered office address in Gibraltar and the address has to be notified to the Registrar of companies. The minimum number of directors, who may be an individual or a corporation, is one. A company secretary who can be either a person or a corporation should be appointed, however it is not a requirement. At least two shareholders are required and the maximum number is 50.
Shareholders can be individuals or corporations of any nationality.
The information regarding directors and shareholders is available to the public and must be filed at the registry. Annual General Meetings must take place in Gibraltar but proxies are permitted. The share capital may be in any currency. The company must use the suffix Limited or Ltd. to denote limited liability. Special permission is required for names such as European, Gibraltar or International.