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File S7-2026-27/Issue 0042/38 days left

United Kingdom/GI/Comparables

Gibraltar

Gibraltar Financial Services Commission

In force

The 2018 pioneer. Gibraltar licensed the use of DLT to store or transmit value belonging to others — an intermediary perimeter, not an offering exemption. ICOs were left outside the DLT framework on purpose. Virtual Asset Arrangements became a regulated activity on 27 October 2025. The 2026 PCC bill is about tokenised fund shares, which would fail Rule 100 filter (2).

DLT live

1 Jan 2018

VAA

27 Oct 2025

PCC bill

29 Apr 2026

Similar regulation

The statute book

Primary instruments, with the RCA job each one actually does. Links open the official text.

Translation

Rule 100–500 map

RCAPeerFitDesk
Rule 100 CICNo Howey wrapping; DLT activity vs existing FS legislationNo analogueGibraltar classifies the activity and, separately, whether the token is a CIS/AIF.
Rule 103 disclosureNo live ICO disclosure statuteNo analogueGFSC has said token-sale rules are still to be written. Do not invent them.
Rule 200 $5MNoneNo analogueNo startup offering cap.
Rule 300 fundraisingToken sale generally outside DLT; may be a CIS/AIFInverseThe DLT licence is not permission to offer tokens to the public.
Rule 400 safe harborNoneNo analogueNo deemed-cessation.
Rule 500 preemptionGibraltar-only; no UK or Union passportNo analogueA GFSC DLT licence does not travel.

Analysis

What the file is

Since 1 January 2018, using DLT by way of business in or from Gibraltar to store or transmit value belonging to others has been a regulated activity. That is a custody-and-transmission licence. The GFSC’s own FAQ is blunt: ICOs and token sales are generally not caught. The Government and the Commission have been ‘working on’ a token framework for years. Until it exists, a Gibraltar token sale is ordinary financial-services characterisation — collective investment scheme, AIF, or nothing.

Primary sources on file

RCA publishes source-linked intelligence for professionals. Nothing here is a token-buying call, a legal opinion, or an “approved / safe / regulated” badge. Every material claim is dated. Incomplete files stay incomplete.