Register a Foreign Company or Branch in Gibraltar

Registering a Foreign Company or Branch in Gibraltar:

Guide to registering a foreign company, place of business or branch in Gibraltar under Parts XII and XIV, with documents, accounts and continuing duties.

Registering a Foreign Company or Branch in Gibraltar

Source review: 31 July 2026

An overseas company that intends to establish an ongoing business presence in Gibraltar may be able to register the existing foreign company instead of incorporating a new Gibraltar company. The correct route depends on the company's legal form, country of incorporation and proposed Gibraltar operations.

Important distinction: Companies House registration establishes or records the corporate presence. It does not by itself register the business activity, issue a business licence, register workers or complete tax and social-insurance requirements.

Date-sensitive process: This guide was prepared on 31 July 2026. The cross-frontier Business Application and detached-worker arrangements were newly published on 30 July 2026 and may be refined as they are implemented. Companies should verify current application requirements before acting.

When a foreign company may need registration

A foreign company can carry on business in or from Gibraltar if it completes the appropriate registration. Companies House identifies Part XII and Part XIV of the Companies Act as the principal foreign-company routes.

The choice is not simply a matter of preference. It depends on whether the company establishes a place of business or a qualifying branch and whether its legal form and activities meet the conditions of the selected route.

Choosing between the principal routes

Intended activity	Potential route
Gibraltar subsidiary	A new Gibraltar company is incorporated as a separate legal person.
Part XII place of business	An overseas company establishes an identifiable or habitual place of business in Gibraltar.
Part XIV branch	A qualifying limited company incorporated outside the United Kingdom and Gibraltar establishes a branch with sufficient permanence, management and capacity to transact.
Redomiciliation	A separate process through which a qualifying foreign company becomes a Gibraltar company while continuing its corporate identity.
Detached workers only	A foreign company subcontracted by a registered Gibraltar business may use the temporary detached-worker regime without establishing its own Gibraltar business, if the route's conditions are met.

Part XII: registration of a place of business

What is a place of business?

A place of business is an identifiable Gibraltar location where the foreign company can be contacted. Registration can also be required where the company habitually conducts business from a particular Gibraltar location even if there is no visible sign connecting the company with that address.

Part XII can be relevant where the company cannot register as a branch because it is incorporated in the United Kingdom, is not a limited company, is another body corporate that does not fall within the branch definition or does not carry on activities sufficient to constitute a branch.

Registration deadline

A company incorporated outside Gibraltar that establishes a place of business must deliver the required registration material to the Registrar within one month of commencing business.

Documents and information

a certified copy of the charter, statutes, memorandum and articles or other constitutional instrument;
a certified English translation where a constitutional document is not in English;
a list of the company's directors with the particulars required for the directors' register;
the names and addresses of one or more Gibraltar-resident persons authorised to accept service of process and notices for the company;
a recent Certificate of Good Standing;
a certified true copy of the Certificate of Incorporation;
a list of current members; and
particulars of any existing mortgage or charge where the Companies Act requires them.

Continuing duties

Changes to the company's constitution, directors or Gibraltar persons authorised to accept service must be notified to the Registrar within the prescribed period. A Part XII company must also maintain the annual-return filings applicable to it.

Part XIV: registration of a branch

What is a branch?

A branch, agency or other establishment implies a Gibraltar place of business with an appearance of permanence, management and sufficient operational capacity to negotiate or transact with third parties. Customers can deal with the Gibraltar establishment while understanding that it remains legally connected to the foreign head office.

Part XIV applies to a qualifying limited company incorporated outside the United Kingdom and Gibraltar that has a branch in Gibraltar.

Registration deadline

The required application and documents must be delivered to the Registrar within one month of establishing the branch.

Application information

foreign-company details;
Gibraltar branch details;
the names and addresses of Gibraltar-resident persons authorised to accept service and notices;
the names and usual residential addresses of permanent representatives authorised to represent the company in relation to the branch;
details of directors and the company secretary;
particulars of existing mortgages or charges where required;
certified constitutional documents and certified English translations where necessary;
a recent Certificate of Good Standing;
a certified true copy of the Certificate of Incorporation; and
a list of the company's current members.

Accounts

An EU company applying to register a branch should submit the accounts it is required to disclose in its home State. A non-EU company must also submit accounts with the application where its home law requires public disclosure.

The Registrar accepts accounts prepared in the format required by the company's home law. A certified English translation must accompany accounts that are not in English.

A company not required to disclose accounts in its home State falls under the alternative Gibraltar filing provisions and must prepare the accounts, directors' report and any auditor's report required by the applicable Companies Act provisions. Companies House states that these are due within 13 months after the end of the relevant accounting reference period.

Continuing branch duties

changes to lodged branch particulars must be notified within 21 days;
annual returns must be filed where applicable; and
continuing accounts must be filed in accordance with the company's home disclosure status and the Companies Act requirements.

Certified documents and translations

Companies House describes a certified copy as one certified by an appropriate government official, a notary public or, in the circumstances described by Companies House, an officer of the company before a Commissioner for Oaths.

A translation can be certified by an authorised certifier. Where the translation is completed in Gibraltar, Companies House identifies a Commissioner for Oaths or a practising Gibraltar solicitor or barrister as appropriate certifiers.

Practical point: The form of certification accepted can depend on the document and jurisdiction. Obtain confirmation before commissioning translations, notarisation or apostilles.

Foreign registration compared with redomiciliation

A company registered under Part XII or Part XIV remains a foreign company and continues to be incorporated and registered in its country of origin. Registration in Gibraltar does not convert it into a Gibraltar company.

Redomiciliation under section 442 is a separate process. Once an eligible company is redomiciled, it becomes a Gibraltar company.

Company name

A foreign company is ordinarily registered in Gibraltar under the same name used in its country of incorporation. For a Part XII registration, the Registrar can refuse a name considered undesirable or require it to be changed under the applicable Companies Act provisions.

Premises and the Companies House route

The Companies Act concept of a place of business or branch is separate from a premises waiver under business-licensing legislation. A licensing waiver does not remove the need to satisfy the structural conditions of the Companies House route selected.

A foreign company that does not wish to establish a Gibraltar presence may instead consider whether the Detached Worker regime is available through a registered Gibraltar contracting-in employer. That route is temporary and conditional; it is not a method for dealing directly with Gibraltar customers without registration.

Steps after Companies House registration

submit the Business Application for the Gibraltar activity;
obtain any business licence or sector-specific approval required;
register employees, working directors, partners and self-employed workers where applicable;
complete relevant tax, PAYE and social-insurance registrations;
obtain work permits where required; and
maintain Companies House, licensing, employment and tax filings after registration.

Professional assistance

Foreign-company registration involves corporate, documentary, accounting and potentially tax questions. Applicants should consider Company Management and Formation Specialists, Accountants, Lawyers and, where appropriate, Business Advisers.

These contextual service references are provided for information and ease of reference. They do not constitute recommendations and do not replace individual professional advice.

Pre-application checklist

Confirm whether the proposed activity creates a place of business, a branch or neither.
Confirm that the company's legal form qualifies for the selected route.
Identify Gibraltar-resident persons authorised to accept service.
Obtain current certified constitutional and incorporation documents.
Obtain a recent Certificate of Good Standing.
Confirm whether accounts must accompany the application.
Arrange certified English translations where required.
Identify existing mortgages or charges that must be reported.
Plan the separate Business Application, employment and tax registrations.

Related Gibraltar.com guidance

Authoritative sources and official documents

Official materials are listed here as the evidence base for this Gibraltar.com guide. They do not replace the practical explanation above.

Important: This page provides general information based on official material available on 31 July 2026. It is not legal, tax, accounting, employment or regulatory advice. Requirements may change as the newly published procedures are implemented and refined. Applicants should verify current requirements with the relevant Gibraltar authority and obtain appropriate professional advice before commencing business or making contractual commitments.

Published by the Gibraltar.com Editorial Team

First published and last reviewed: 1 August 2026. Source material reviewed: 31 July 2026.

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