Gibraltar Companies Limited /by Guarantee (Hybrid Companies)

Gibraltar is a popular destination for the formation of Companies Limited by Guarantee also having share capital (a hybrid company) and is cheaper than the Isle of Man comparing reasonably well with most offshore countries (such as the BVI) in terms of cost. Hybrid companies are designed specifically to avoid a certain type of Controlled Foreign Corporation (CFC) attack though it is likely that in many cases they achieve this through non-disclosure. For more information on hybrid companies generally please see our main article in the products section.