Gibraltar Protected Cell Company

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PCC Jurisdictions

Protected Cell and Segregated Portfolio Companies

Gibraltar Protected Cell Company Formation

Gibraltar enacted the Companies (Accounts) Act and specific PCC provisions to attract captive insurance, investment management, and digital asset business. Gibraltar is one of the few jurisdictions with specific legislation for distributed ledger technology (DLT) businesses and was an early adopter of cryptocurrency regulation. The Gibraltar Financial Services Commission (GFSC) supervises all licensed PCC structures.

Corporate Tax Rate

Gibraltar levies corporation tax at 10% on income arising in or derived from Gibraltar, making it one of the lowest tax jurisdictions in Europe. Passive income and offshore income are generally not taxed in Gibraltar.

Captive Insurance

Gibraltar is an established captive insurance jurisdiction with a streamlined regulatory process for captive formations. PCCs are used to operate multiple captive programmes under a single GFSC licensed entity.

DLT and Digital Asset Regulation

Gibraltar was the first jurisdiction to introduce specific DLT regulation under the Financial Services (Distributed Ledger Technology Providers) Regulations 2018, attracting blockchain and crypto businesses seeking regulatory certainty.

English Law System

Gibraltar's legal system is based on English common law with its own statutory amendments, providing a familiar and predictable legal environment for international investors, fund managers, and insurance professionals.

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Contact Neptune Fiduciaries Group via info@neptunecorporate.com or visit our Contact Us page.

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