A Foundation is a legally incorporated entity used to hold, manage and distribute assets for the benefit of individuals, families or charitable purposes. It has its own legal personality, holds assets in its own name and is governed by a Foundation Charter and a Council.

The key distinction from a trust is ownership. A trust separates legal and beneficial ownership, whereas a Foundation owns the assets directly. This makes Foundations particularly appealing to clients from civil law jurisdictions who prefer a more familiar, corporate-style structure.

A Foundation is well-suited to individuals, families or family offices seeking a structured way to protect and manage assets for current and future generations. It is particularly attractive to those from civil law backgrounds who may prefer a Foundation over a trust due to its corporate form, distinct legal personality and clearer ownership framework.

Foundations are commonly used for succession planning, wealth preservation, family governance and philanthropic purposes. They offer flexibility, control and confidentiality, making them a strong choice for long-term estate and asset management.

For international families, Gibraltar offers flexibility in trust structuring, modern legislation, and access to experienced, licensed professional trustees. It remains a trusted and secure location for long-term wealth preservation and succession planning.

Gibraltar Foundations can offer tax efficiencies for non-resident founders and beneficiaries, particularly where the Foundation holds non-Gibraltar assets. In such cases, income and gains arising outside Gibraltar may not be subject to Gibraltar tax.

From a regulatory perspective, Gibraltar provides a respected and robust legal framework aligned with English common law principles. The jurisdiction offers a stable, well-regulated environment with modern legislation designed to support international families, private wealth and philanthropic structures.

Gibraltar Foundations can offer tax efficiencies for non-resident Founders and beneficiaries. Where a Foundation holds non-Gibraltar assets and generates income outside Gibraltar, no Gibraltar tax is generally charged on that income or on related capital gains.

As tax treatment depends on the residence of the Founder, beneficiaries and underlying assets, it is important to structure the Foundation with appropriate professional tax advice to ensure full compliance with international rules.

A Foundation can hold a wide range of international assets, making it a versatile structure for estate and succession planning. Common assets include:

• Investment portfolios and cash
• Real estate and property holdings
• Family business interests and shareholdings
• Intellectual property and other long-term assets
• Philanthropic or charitable funds

This flexibility allows families to consolidate and manage wealth within a single, professionally administered structure.