The Companies Act sets out the requirements by which any one or more persons may form an incorporated company with or without limited liability. A company must have at least one subscriber. The company name must be approved by the Registrar of Companies, and a Gibraltar address must be given as the registered office where notice may be served on the company and the statutory registers maintained and kept available for inspection. Companies may be limited either by shares, by guarantee or be unlimited.
Since 1 July 2005, stamp duty is only payable at a flat rate of £10 on any issue or increase in nominal share capital or loan capital.
Other statutory requirements include filing of notices relating to:
Every company must submit an annual return in the prescribed format, the first within 12 months of incorporation and thereafter once every year. The current fee payable is £75. As of 1 February 2015, all annual returns must be filed within 30 days of when they are made up. Late filings with carry a statutory penalty as follows: