M&M Management - Company Formation, Trust Services, Gibraltar

Company &

Trust Services

M & M Management Services Limited

M & M Management Services Limited has been providing company and trust services for 26 years.  We have a well established reputation for quality and service, which thus develops long term relationships.  Much of our business comes from client recommendations.

We provide services in Gibraltar and in many other jurisdictions.


Our goal is simple - to offer services that are of the highest quality.


M & M Management Services Limited and its group of companies are all licensed by the Gibraltar Financial Services Commission.

Company & Trust Services, Gibraltar



From the outset our focus has always been the health and well-being of all our staff, and ensuring that we were able to support our clients during this time of Emergency.  We have therefore put measures in place to ensure that we are available to continue to deliver an uninterrupted service to  you.

Information on the coronavirus changes daily.  Through our business continuity planning, we have in place a range of measures to do just that.  We will continue to review and adapt as things change.


Measures currently in place are:

>Clear guidelines to our teams on how to stay safe and action to take if they or their family members feel unwell.


>Contingencies so that we can continue to work remotely, even if we cannot make it to the office.


>Activation of remote working.  We can still conduct meetings and calls both internally or externally.


Open lines of communications are essential to get through this unprecedented time and we are still here to assist you when you need us

Company Registration & Company Formation in Gibraltar


M & M Management has incorporated and managed companies in Gibraltar and other jurisdictions.  We provide registered office and company secretarial services as well as company directors and shareholders (subject to appropriate situations).

List of Licensed Entities.

Gibraltar companies are flexible entities that can be set up to suit most transactions and structures.


As a low tax jurisdiction (within the EU), Gibraltar is an attractive place to set up and operate from.

A Gibraltar resident company is subject to 10% Corporation tax on only profits derived or accrued in Gibraltar

Gibraltar has signed a number of Tax Information Agreements with other countries and is on the OECD white list

Our Due Diligence requirements can be viewed here.


Trust Services, Setting up Trusts, Trust Administration, Asset Protection Trusts, Gibraltar

M & M Management is duly licensed by the Gibraltar Financial Services Commission to provide trust services.

These services include :-


  • Setting up Trusts
  • Administration of Trusts
  • Providing Trustee services
  • Registering Asset Protection Trusts


Why use a Trust ?

Trusts are primarily used for tax or estate (succession) planning.  They also can be used to consolidate and protect assets.  M & M Management will provide a client with all trust options, however, the client will be advised to obtain legal and tax advice in the country they reside for tax purposes.


Which Trusts are available ?

 - Discretionary Trust

This is the most popular trust vehicle in Gibraltar.  This grants trustees absolute discretion to manage the trust, subject to the need to abide by the terms of the trust deed.

- Fixed Interest Trust

This gives a beneficiary either an immediate or delayed interest in a trust or a set amount of capital or income (or both).


- Asset Protection Trust

These Trusts were created by statute and require registration  with the Registrar of Dispositions within the Gibraltar Financial Services Commissions.


- Life Interest Trust

This allows a named beneficiary to receive income during his or her lifetime.  On the death of the life beneficiary the capital passes to another beneficiary.

We provide a bespoke service by offering positive and practical services.




Our Accounts Department works closely with the Directors or Trustees of Companies/Trusts managed by M & M Management.


Some services provided include :-

  • Opening Bank Accounts

  • Processing Financial Transactions

  • Monitoring and making payments

  • Bank reconciliation / book keeping.


We regularly liaise with Accountants and Auditors to provide a high quality and assured service.




By using a Gibraltar Company, any non-British citizen can register a vessel on the British Register of Shipping


Gibraltar's position within the EU provides an exemption from V.A.T.


Some advantages :-

  • Identical to UK rights including a requirement to fly the Red Ensign.

  • Ability to seek assistance from British Embassies anywhere in the world including protection by the Royal Navy.

  • Straightforward registration process.




Isaac is a Director of the M&M Group and he is also the Senior Partner of Massias & Partners with considerable experience advising on Gibraltar Law



Victoria is a company and trust lawyer who specialises in company acquisitions and restructuring.


Company Administrator

Sally is Isaac's P.A.


Consultant Bookkeeper

Irene is the group's consultant book-keeper.

Jonathan Munoz

I.T. Manager

Jonathan is our IT Manager and has been with the firm since 2017.

Contact Isaac

Contact Victoria

Contact Sally

Contact Jonathan

Contact Irene

You can also click on a team photo to send an email.




Gibraltar is a British Overseas Territory located on the southern end of the Iberian Peninsula at the entrance of the Mediterranean. It has an area of 6.7 km2 (2.6 sq mi) and shares its northern border with the Province of Cádiz in Andalusia, Spain. The Rock of Gibraltar is the major landmark of the region. At its foot is a densely populated city area, home to over 30,000 Gibraltarians and other nationalities.


An Anglo-Dutch force captured Gibraltar from Spain in 1704 during the War of the Spanish Succession on behalf of the Habsburg pretender to the Spanish throne. The territory was subsequently ceded to Britain "in perpetuity" under the Treaty of Utrecht in 1713. During World War II it was an important base for the Royal Navy as it controlled the entrance and exit to the Mediterranean Sea, which is only eight miles (13 km) wide at this point. Today Gibraltar's economy is based largely on tourism, online gambling, financial services, and shipping.


As a British Overseas Territory, Gibraltar matches UK standards in financial services regulation. Most of the banks established in Gibraltar are branches of major UK, European or US banks. Much of the banking activity in Gibraltar is directed to asset management for high-net-worth individuals, partially because Gibraltar has actively tried to attract such people with special tax regimes. Gibraltar’s financial services sector contributes approximately 30% to the GDP of Gibraltar.


Gibraltar’s financial services are showing growth in several different sectors - insurance , reinsurance, fund management and investment services.


There is no stock exchange in Gibraltar and it has not been as widely used for corporate financial holding purposes as some other jurisdictions, so that corporate financial services are not as well developed as private services.



If you wish to get in touch with us regarding any enquiries, please do not hesitate to do so. We are happy to answer any of your questions.

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M & M Management Services Limited

279 Main Street, Gibraltar, GX11 1AA


Tel:  +350 20040888

Fax:  +350 20040999


Associated with Massias & Partners, Lawyers







M & Management Services Limited

Licensed bythe Financial Services Commission to carry out Financial Services Business (FSC 00192B)
Registered in Gibraltar No. 41909
Copyright 2019 - M & M Management Services Ltd. All Rights Reserved.