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Gibraltar fund structures combining EU-adjacent regulation and UK common-law certainty.

Gibraltar is a tax-neutral, English-speaking common-law jurisdiction with a pragmatic regulator and the fast-track Experienced Investor Fund (EIF) regime — a flexible home for professional and institutional investment strategies.

Start your Gibraltar fund

About the Jurisdiction

Gibraltar

Gibraltar is a British Overseas Territory with its own fund legislation, tax regime and regulator, offering a distinctive bridge between UK legal familiarity and internationally recognised fund structures.

Tax-neutral environment for qualifying fund structures
English common-law jurisdiction with direct GFSC engagement
Fast-track EIF regime for professional investors
Established PCC / PCLP framework for segregated multi-strategy platforms
Mature fund-administration, audit and legal ecosystem

Regulator

Gibraltar Financial Services Commission (GFSC)

The GFSC supervises Gibraltar's fund industry under the Financial Services Act 2019, the EIF Regulations 2020, and Gibraltar's AIFMD-equivalent regime — offering a notification-based fast-track for EIFs and a full authorisation pathway for retail and widely marketed AIFs.

Type of Fund

Common Gibraltar fund types supported by Unefund

Fastest Route

Experienced Investor Fund (EIF)

Fast-Track Professional
  • •Restricted to experienced/professional investors (€100k+ subscription or qualifying criteria)
  • •Notification route: deemed authorised when documents filed within 10 working days of launch
  • •Prior-approval route: 10 working day GFSC review window
  • •Suitable for hedge, PE, credit, real estate and digital-asset strategies

Private Fund

Closely Held Private
  • •Capped at 50 investors, offered only by private placement
  • •Lighter regulatory footprint — no public offering permitted
  • •Suitable for family offices, club deals and closely held strategies
  • •Rapid launch with minimal ongoing filings

Authorised Fund (AIFMD-regulated)

Fully Regulated Institutional
  • •AIF managed by an authorised AIFM under Gibraltar AIFMD regulations
  • •External AIFM minimum regulatory capital €125,000
  • •Internally-managed AIF minimum capital €300,000
  • •Access to professional-investor marketing across accepting jurisdictions

Protected Cell Company (PCC / PCLP)

Segregated Umbrella Structure
  • •Statutory ring-fencing of assets and liabilities between cells
  • •One corporate wrapper, multiple independent strategies
  • •Cost-efficient platform for emerging managers and multi-strategy launches
  • •Also available as Protected Cell Limited Partnership (PCLP)

Our Approach

Structure is not a form. It is a system.

Unefund does not treat Gibraltar funds as standalone legal entities. Each structure is designed to ensure the fund operates as part of a coherent institutional platform.

01Investment strategy alignment
02Investor profile assessment
03Regulatory positioning
04Banking and custody feasibility
05Reporting and governance requirements

Important Note

Gibraltar structures deliver speed and segregation through the EIF and PCC regimes, backed by GFSC pragmatism. This flexibility requires disciplined governance, qualified Gibraltar directors, and the required legal opinion for EIF launches.

Unefund's role is to ensure flexibility remains institutional.

Your Journey

From vision to launch

Why Unefund

A single orchestration layer for your Gibraltar fund.

Single Coordination

One point of contact for your entire fund setup and operations.

Integrated Support

Fund setup and operational support working seamlessly together.

Regulatory Alignment

Strong compliance frameworks built into every structure.

Multi-Jurisdictional

Expertise across Gibraltar, Guernsey, Luxembourg, Ireland, Cayman, BVI, Mauritius, Bermuda, UAE, and more.

Asset Class Experience

PE, VC, Hedge, Credit, and Real Estate fund structures.

Technology-Enabled

Modern reporting and portal access for full transparency.

Transparent pricing — Cost-effective and predictable, with no hidden fees.

Why Gibraltar

Benefits of the Gibraltar jurisdiction

Tax neutrality for funds (no VAT, no capital gains tax, no tax on investment income for qualifying structures)
English common-law jurisdiction with UK-aligned legal traditions
Fast-track EIF regime with deemed-authorisation via notification
Pragmatic, accessible regulator (GFSC) with direct engagement
Protected Cell Company (PCC) framework ideal for multi-strategy platforms
Mature ecosystem of fund administrators, auditors and legal counsel

FAQ

Frequently asked questions

Under the notification procedure, an EIF is deemed authorised once the required documents are filed with the GFSC within 10 working days of establishment. Under the prior-approval procedure, the GFSC has a 10 working day review window. End-to-end launch typically runs 6–8 weeks depending on documentation and service-provider readiness.

The Gibraltar Financial Services Commission (GFSC), under the Financial Services Act 2019 and the Financial Services (Experienced Investor Funds) Regulations 2020.

Gibraltar left the EU alongside the UK but retains a distinct regulatory relationship with both. It applies its own AIFMD-equivalent regime, uses English common law, and continues to be a bridge between UK-style legal certainty and internationally recognised fund structures.

Private limited companies, Protected Cell Companies (PCCs), Limited Partnerships (LPs), Protected Cell Limited Partnerships (PCLPs) and Unit Trusts. PCCs and PCLPs are commonly used for multi-strategy platforms requiring statutory asset segregation between cells.

Yes. Each EIF application requires a legal opinion from a Gibraltar barrister or solicitor with at least five years of professional standing, confirming that the fund complies with the EIF Regulations.

An external Alternative Investment Fund Manager (AIFM) must hold a minimum regulatory capital of €125,000. An internally-managed (self-managed) AIF must hold at least €300,000. The EIF itself has no separate statutory minimum capital.

Gibraltar applies substance expectations proportionate to the structure. EIFs and authorised funds are expected to maintain an administrator, auditor and directors with appropriate Gibraltar presence. Unefund coordinates qualifying service providers to meet substance requirements.

We follow a transparent and all-inclusive pricing structure with no hidden or unexpected charges.

Design your Gibraltar fund structure with institutional clarity.

Structured. Integrated. Accountable.

Talk to Unefund