Foreign Companies that are registered under Part X (companies incorporated outside Gibraltar carrying on business within Gibraltar) or Part XIV (branch disclosure) of the Companies Act may conduct their business in Gibraltar or from Gibraltar as a branch.

Part X Registration applies to companies incorporated outside Gibraltar, which establish a place of business within Gibraltar.

Part XIV (Branch) Registration applies to any limited company, which (i) is incorporated outside the United Kingdom and Gibraltar; and (ii) has a branch in Gibraltar.

The concept of a branch implies a place of business that has the appearance of permanency, has a management structure and is equipped to negotiate business with third parties. Importantly there will be a legal link with the parent body. For the purposes of branch registration, places of business are premises where there is either a physical or a visible indication that the company may be contacted there. An overseas company should register if it habitually conducts business from a particular location in Gibraltar.

Registration as a place of business is for companies which cannot register as a branch because they are (i) incorporated in the United Kingdom; (ii) they are not Limited; (iii) their activities are not sufficient to define them as a branch.