A Gibraltar trust is a legal arrangement, governed by Gibraltar law, in which a settlor transfers assets to a trustee to hold for the benefit of one or more beneficiaries.
Gibraltar trusts are widely used for succession planning, asset protection, family wealth structuring, pension arrangements, and philanthropic purposes.
The framework draws on English common law principles, modernised by the Trustees Act and supporting legislation, and is administered by FSC-regulated professional trustees.
Decisions of trustees can be reviewed by the Gibraltar courts where appropriate, with appeals ultimately escalating to the Privy Council, the same final court of appeal as the UK and for many other Commonwealth jurisdictions.
Gibraltar is an excellent choice when looking at establishing a trust for many reasons including:
A well-regulated, OECD-compliant common law jurisdiction
Gibraltar's primary business language is English, it applies common law principles, and it is compliant with all international regulatory standards, including those of the EU, OECD, and FATF. Trust documentation is prepared in English, as are any applicable court proceedings and applications.
Competitive Professional Costs
Gibraltar offers a mature professional services sector, with experienced STEP practitioners, specialist legal and accounting firms, and a regulatory framework that supports high standards of governance. For many comparable structures, professional costs are often lower than in larger offshore centres.
Independent. Owner Managed
Acquarius is an independent, owner-managed firm led by its directors. This independence allows us to focus on long-term relationships rather than short-term commercial targets, giving clients direct access to experienced decision-makers and continuity of service.
For advisers, the practical value is responsiveness and familiarity. Bespoke structures can be created in weeks, not months. For clients, ongoing relationship management is dealt with consistently, building value for the long term.
Discretionary trusts
The most flexible structure, where the trustee decides how and when to distribute to a class of beneficiaries. The most common form for family wealth and succession planning.
Life interest (interest in possession) trusts
Where a named beneficiary receives the income for life or a fixed period, with the capital eventually passing to others. Often used in second-marriage situations or for staged succession.
Asset protection trusts
Designed to ring-fence assets from creditors, claimants, and certain succession risks. Used by entrepreneurs, professionals in high-litigation industries, and individuals with specific protection concerns.
Family trusts
Multi-generational vehicles for cohesive succession and family governance, often paired with a detailed letter of wishes and a clearly defined class of beneficiaries.
Purpose trusts
Non-charitable purpose trusts for specific, defined objectives. Used for special-purpose holdings such as employee benefit trusts, dynastic governance structures, or to hold the shares of a private trust company.
Charitable trusts
For philanthropic activity registered in Gibraltar. We administer charitable trusts for clients with a focused philanthropic agenda.
Private Trust Companies
A private trust company is a Gibraltar-incorporated company established for the sole purpose ofacting as trustee of one or more trusts, typically connected to a single family.
Our Approach
Every Acquarius trust is administered by a named relationship lead with the support of our wider team.
We meet trustees' fiduciary duties in full, document decision-making rigorously, and engage proactively with settlors, beneficiaries, and advisers.
We work alongside your existing legal and tax counsel rather than replacing them.
Where you do not have tax counsel or other adviser already in place, we have a large network of specialist firms and our happy to make recommendations.
We believe a trustee should be quietly competent. The best trustee work is the work clients never have to think about - deadlines met, decisions documented, clients kept informed where required, and advisers' questions answered promptly.
Our trust services suit:
We generally act as sole trustee, but are happy to consider co-trustee with a family member or another professional trustee, or as part of a larger fiduciary arrangement involving a private trust company or a foundation.
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Key Contacts
Oliver Andlaw
Managing Director
Gareth Cross
Chief Operating Officer
Laura Fuhr
Company Manager
Speak to us about setting up or migrating a Gibraltar trust
Talk to usHow long does it take to set up a Gibraltar trust?
From initial instruction to signed trust deed and funded trust, typically four to eight weeks, depending on the complexity of the assets and the speed of due diligence. Simple structures can be faster.
Are Gibraltar trusts recognised in the UK?
Yes. Gibraltar trusts are recognised in the UK, and the UK–Gibraltar Double Taxation Agreement (in force from 24 March 2020) provides clarity on the cross-border position. UK tax treatment of a Gibraltar trust depends on the residence of the settlor and beneficiaries; we recommend specialist UK tax advice in conjunction with our trustee services.
Can I settle a Gibraltar trust if I am UK resident?
Yes, but the UK inheritance tax treatment changed materially in April 2025. Long-term UK residents now face IHT on assets settled into trust on a worldwide basis. The structure can still be appropriate for many objectives, but the tax framing has changed and should be reviewed with a UK tax adviser.
Who regulates Gibraltar trustees?
The Gibraltar Financial Services Commission (FSC) regulates trustees and corporate services providers. Acquarius Trust Company Limited has been FSC-regulated for over two decades.
Can Acquarius act as trustee for an existing trust we want to migrate?
Yes subject to legal review and terms of the trust deed, Acquarius can be appointed as trustee on
existing trusts from other jurisdictions and providers. We work with your legal counsel pre and post appointment to ensure smooth compliant migration.
Acquarius Trust
Company Limited
+(350) 200 50418
Icom House, Suite 3,
2nd Floor 1/5 Irish Town,
PO Box 883
Gibraltar, GX11 1AA
Reg. N 64486
GFSC N 5136
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