Interesting framework and EU membership are making
Gibraltar an attractive domicile for hedge funds. If a promoter
or fund manager wants to have his hedge fund, which, for
instance, has been constituted in the Caribbean, registered as
an Experienced Investor Fund (EIF) under the laws of Gibraltar
to transfer it into a tax-advantaged domicile of the European
Union, he does not have to liquidate the fund in the country of
its incorporation. Exactly for such cases different corporate
laws open opportunities for
"redomiciliation".
Redomiciliation
By means of redomiciliation, hedge funds which have been
established as companies, are able to move to Gibraltar from
the country of their incorporation without liquidation and
fresh registration, as long as redomiciliation is provided for
in the charter, statutes or memorandum and articles, or other
instruments constituting or defining the foreign company and