Gibraltar AIF Manager License
Key Features
The Alternative Investment Fund Managers Directive 2011/61/EU (“AIFMD”) was transposed in Gibraltar legislation via the Financial Services (Alternative Investment Fund Managers) Regulations 2013. AIFMD does not directly regulate the operations of Alternative Investment Funds (“AIFs”) but instead regulates the managers of the AIFs; i.e. the alternative investment fund managers (“AIFMs”).
Legal Requirements
Tax Treatment
Requirements |
Description |
General |
|
|
Company, Limited Partnership |
|
No |
Share capital or equivalent |
|
|
€125,000 (or where a self-managed AIFM, €300,000) |
Directors |
|
|
2 |
|
Yes |
|
No |
Shareholders |
|
|
2 |
|
Yes |
|
No |
Service Providers Required |
|
|
Yes |
- No Corporation tax on income accrued and derived outside Gibraltar
- No requirement to withhold tax on dividends or on redemption of shares
- No inheritance, capital gains tax, wealth tax or VAT
- No withholding tax on dividends paid to non-resident companies or individuals
- Low setup costs
- Quick and easy regulatory notification process
- No investment restrictions
- Favourable tax environment
- End to end comprehensive service
- Speedy and efficient service
- Expert advice on structuring options
- Dedicated ongoing compliance support
- Extensive network pool of service providers