& Trusts


Gibraltar has a relatively new private foundation regime which was introduced by the Private Foundations Act 2017. 

Private foundations enable HNWIs, family offices and crypto projects to create an ownerless body corporate that can provide benefits to a wide range of beneficiaries.
The use of a body corporate can simplify the legal and tax treatment of the structure and ensure that the structure is recognised (for example, in jurisdictions that do not recognise trust structures). 

Private foundations may not engage in commercial trading activities themselves however they can act as holding vehicles for a wide range of assets including commercial trading companies.

Why Ramparts?

We work closely with our private clients and community funding projects to draft bespoke constitutional documents for your private foundation.
Private foundations require a Charter that includes the objectives of the foundation and Rules related to how it must operate. May foundations are structured with the following parties and their roles must be carefully specified:
    • Founder
    • Councillor
    • Guardian
    • Beneficiaries (or class of)


In addition, we support clients with regulators, listing requirements, auditors, UBO registration requirements, accounting and tax for their private foundations.

Our Private Foundations & Trusts Team

Peter Howitt

Peter Howitt

Managing Director

accounting, fund administration, tax filing and company set up

Heather Adamson

Head of Fiduciary

company administration, fund administration, outsourced compliance

Tyrene Edwards

Fiduciary Manager

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