The Companies (Re-domiciliation) Regulations provide that a company domiciled outside Gibraltar and in a relevant state may, provided it meets certain conditions, establish its domicile in Gibraltar. A re-domiciled company, once registered under Part XIII of the Companies Act, becomes a Gibraltar company.
Similarly, a company incorporated or domiciled in Gibraltar may apply to establish domicile outside Gibraltar in a relevant state. Upon completion and approval of all formalities to establish a foreign domicile, a company registered under the Companies Act and to which a certificate has been issued may apply to the Registrar of Companies, for consent to cease being registered in Gibraltar.
Relevant states are defined as states that regulate companies in a manner compatible with the provisions and regulations in Gibraltar in relation to re-domiciliation. It would also include any states so prescribed by the minister.