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What We Do · Private Foundations

Gibraltar private foundations — corporate-style governance for family wealth.

A Gibraltar private foundation is a legal entity with its own personality, governed by a council rather than trustees, and established under the Private Foundations Act 2017. It combines the asset protection of a trust with corporate-style governance — particularly familiar to families from civil-law jurisdictions.

Scope

What this service covers

Four core foundation services. Each may be provided independently or as part of a wider engagement.

Foundation establishment

We draft the foundation charter and by-laws, register the foundation, and appoint the initial council members — working alongside your legal advisers to ensure the structure matches your objectives.

Foundation councillor services

Resilience Group is licensed to act as foundation councillor. Our professionals serve on foundation councils, providing independent governance and ensuring compliance with the charter and Gibraltar law.

Foundation administration

Council minutes, accounts, distributions to beneficiaries, asset-management oversight, and regulatory compliance — handled in-house by our foundations team.

Guardian appointments

Where the charter provides for a guardian (similar to a trust protector), we can recommend appointees or serve in that role where appropriate. The guardian provides an additional oversight layer.

For Whom

Who this service is for

Foundations suit clients who want the asset-protection benefits of a trust with the governance structure of a company.

Civil-law families

Families from continental Europe and Latin America who find trust concepts unfamiliar but recognise foundation governance from jurisdictions like Liechtenstein and Panama.

Read the Family Offices hub →

Mixed-purpose structures

Vehicles combining family wealth protection with charitable giving — foundations can serve private, philanthropic, or mixed purposes within a single structure.

Read the Family Offices hub →

Cross-border succession planning

Structures requiring documentation that both common-law and civil-law advisers can work with — Gibraltar foundations sit comfortably in both traditions.

Read the Intermediaries hub →

What We Won't Do

Where we draw the line

Explicit scope-exclusion is more useful to a serious client than another positive claim. Here is what we will not take on.

We don't establish foundations purely as asset-hiding vehicles.

The purpose of a Gibraltar private foundation must be lawful and clearly articulated in the charter — wealth protection, succession, philanthropy, or a combination. We will not act as councillor for foundations whose purpose is to obscure beneficial ownership, evade tax obligations, or frustrate legitimate creditor claims. Every foundation is reviewed for substance and stated purpose before acceptance.

Process

How an engagement works

Four phases. Click a step to expand it.

Step 01 Objectives and structuring

We discuss whether a foundation or trust is the better fit for your situation. Civil-law background, philanthropic intent, and the relative importance of family governance versus asset protection all push the decision.

Step 02 Charter and by-laws

Your legal advisers draft the foundation charter and by-laws. We provide practical governance input — what we can administer, how the council should be constituted, and how distributions will work in practice.

Step 03 Registration and council appointment

Filing with the Gibraltar Companies House, establishment of the council, and (where the charter provides) appointment of a guardian. Full CDD on the founder and beneficial owners.

Step 04 Ongoing governance

Council meetings, beneficiary management, accounts preparation, distributions, and annual regulatory compliance. A named foundation officer is responsible throughout.

The Team

Who delivers this service

Named professionals responsible for this practice. Photographs and full bios on Our People.

Sharron Smith (placeholder)

Director, Private Client

TEPSTEP Fellow

Leads the foundations practice. Particular focus on civil-law family clients.

Maria Vidal (placeholder)

Senior Foundation Officer

TEPLLB

Spanish and Portuguese-speaking. Day-to-day foundation administration and council secretarial.

Dr Claire Reyes (placeholder)

Foundation Counsel

BarristerTEP

Cross-border succession, charter drafting input, and council decision-making review.

Names shown above are placeholders pending the Sprint F About-page roster review. Final names will be confirmed before launch.

Exploring a foundation structure?

Our team can explain the differences between trusts and foundations and help you choose the right vehicle for your family's situation.

Last reviewed: May 2026