Secrecy for Gibraltar non-resident companies is guaranteed by legislation: there is no requirement to disclose the identity of the Beneficial Owner. The name of the Beneficial Owner may be disclosed only by order of the Supreme Court. Minimum reporting requirements do not touch upon the privacy of the company, especially if Nominee Services are used.

Gibraltar companies must have minimum one director, which can be either a corporate body or an individual. Details of the directors appear on the public file, but confidentiality can be preserved by the use of third party (nominee) directors.

There is a requirement for appointment of a Gibraltar resident company secretary, for minimum of one shareholder. Details of shareholders also appear on the public file but anonymity is also preserved by the use of nominee shareholders.