A high quality service built on long term relationships.

"Boutique Law Firm of the Year (2013), Gibraltar" - Acquisition International
"Dispute Resolution Law Firm of the Year (2014), Gibraltar" - Acquisition International
"Corporate Finance Law Firm of the Year (2013-2016), Gibraltar" - CorporateINTL

About Massias & Partners

Massias & Partners strive to deliver a high-quality service and, in this way, develop long term client relationships. An understanding of our client’s business goals allows us to develop the strategy to achieve them.

The Massias Family has been in Gibraltar for several hundred years.  Traditionally the name has been historically respected, trustworthy and solid.  We have continued this tradition and taken it into the current generation.         

We have both national and international clients.         

Although we are based in Gibraltar, our reach is global. For a brief resume of what we do click through each practice page.  We are here to help you.         

PRACTICAL AND RELEVANT ADVICE.
Our clients value our approachable and commercially-minded advice.  We have a reputation for managing and delivering successful outcomes for our clients.         

Our goal is simple. To offer legal advice that is relevant, affordable and of the highest quality.

Our Areas of Expertise

Admiralty & Shipping

Any vessel registered in Gibraltar is a British vessel entitling it to all of the protections
afforded to British vessels. Gibraltar registered vessels fly the Reg Ensign with the Gibraltar
Castle and Key.

Our firm acts and advises on ship registrations (large or small).

The geographical location of Gibraltar at the gate to the Mediterranean Sea means that
substantial maritime traffic goes into or past Gibraltar. Charter parties in many cases carry
the standard clause of ETA/ ETD Gibraltar.
Gibraltar is, as a result, one of the mostly
frequently used jurisdictions for ship arrest. One of the attractions of starting proceedings in
Gibraltar is that freight and cargo can in certain cases be arrested in addition to, or as an
alternative to the vessel itself.

Our firm has advised and acted in a number of vessel arrests, or in defence of owners or
crew.

The Supreme Court of Gibraltar’s Admiralty jurisdiction is based on the Admiralty Law and
Practice of the High Court of England and Wales.

We are also able to assist in the formation of ship-owning companies, and also advise on the
advantages of such structures.

E-Business & Gaming

E-Business and Gaming has been a growth area in Gibraltar for a number of years, with well-known betting/gaming companies relocating or setting up business in Gibraltar.

Whether a new set-up, compliance or regulation, tax, employment, commercial contracts or intellectual property protection we provide practical, no-nonsense advice.

High Net Worth Status/Residence

Gibraltar is a premier tax efficient jurisdiction for high-net-worth individuals (HNWIs), offering a specialised Category 2 (Cat 2) residency status that caps annual income tax.  With no wealth, inheritance or capital gains tax. It provides a highly attractive, secure and sunny Mediterranean lifestyle for wealth management.

We advise on how to maximise the many advantages that Gibraltar residence brings, from residence, High Net Worth (Category 2) Status applications, to advising on the purchase or rental of a suitable property and connected Conveyance (See Property & Conveyancing).          

Category 2 Status enables formal tax residence status in Gibraltar on the satisfaction of certain conditions. This status offers:

Tax efficiency

Minimum Tax

No Capital Gains/Wealth Tax

Family Inclusion

Lifestyle

We can guide you through the whole process, so that you can enjoy the Gibraltar Experience (and the weather).

Spanish & Portuguese Law

The Firm has over the years been a pioneer in assisting Clients and navigating them through the Spanish and Portuguese Legal systems with the assurance of knowledge and experience.

We provide full support to our Clients regardless of whether they are first time property purchasers or experienced buyers or sellers, or multinational property developers or financial institutions.

We can act for you in all Real Estate Sale or Purchase transactions, Taxation advice, Private Clients, Company and Commercial, Banking and Finance, Estate and Wills.

If you already own a Property in Spain and /or Portugal do you have a Will?

Contact us and we will help you.

Banking & Finance

We have good relationships with Banks and Insurance Companies, regularly giving them advice on many matters.

We also have a recognised expertise for advising overseas international Banks and Institutions when lending to Gibraltar Companies and dealing with all their legal and security requirements.

We have also acted in setting up banks and other entities in Gibraltar.

We regularly advise on acquisitions, mergers and take-overs and specialise in securitisation transactions

Employment

There is an increased awareness of the need to keep up to date with employment law.  We recognise and adjust to our client’s needs for swift and pragmatic advice.

We regularly advise employers and employees and provide straightforward advice.

We try to be there with our clients from the very beginning to the end, advising on new contracts and their termination.

Intellectual Property

Intellectual property rights are vital assets and Gibraltar offers trade mark or patent protection where an application has already been registered in the United Kingdom Patent Office or at the European Central Registry.

We offer the essential aspects of managing intellectual property, namely registration, maintenance, transfer, licensing and litigation.

We pride ourselves on not being a legal factory offering a mass-produced product, but instead offer personal case-handling with the necessary experience, knowledge and clarity to produce sound results.

Trusts & Private Client

Our firm is recognised as a leading bespoke firm for these particular professional services with years of experience and an international reputation.

The use of English Common Law in Gibraltar and its unique fiscal environment has led to a considerable expansion in Private Clients relocating to Gibraltar and its surrounding area. Family offices (Private Trusts) and tax efficient structures take full advantage of Gibraltar being in the European Union and yet being outside of some its tax barriers.

Gibraltar benefits from an exemption from the payment of Value Added Tax to the European Union and is outside the Common Agricultural Policy.

Our Firm, through its associate entity M & M Management Services Limited, can provide our Clients with a wealth of experience and knowledge. We are still of a size to maintain a personal relationship with our Clients. M & M Management Services Limited is fully licensed by the Financial Services Commission to provide a fully regulated and professional service as Trustees.

Our regulated entities are:-

M & M Management Services Limited (Licence No FSC00192B)

M & M Investments Limited (Licence No FSC00193B)

M & M Nominees Limited (Licence No FSC00194B)          
M & M Secretaries Limited (Licence No FSC00683B


The Key to taking advantage of Gibraltar, is to make full use of the Gibraltar trust as a tax free and efficient platform. This can be achieved by individuals with Gibraltar High Net Worth Status or by non-residents of Gibraltar.

Service, Relationship and Reputation is Our Trusts and Private Client Department’s Mission Statement.

Links:  http://www.mandmcorporate.com

M & M Management Services Limited
Company & Commercial

We have an all round experience in commercial transactions. We regularly advise a range of clients whether multi-national or smaller entities.  We pride ourselves on giving equal importance to our clients and their needs, whether it is a large restructuring and refinancing transaction or a smaller contract.

We assist our clients as they operate, regulate and grow their businesses.  We help them to maintain their existing commercial relationships through sound advice as they form alliances and expand. 

We aim to advise and find practical solutions to our clients problems, including:-
- Company formation & structuring
- Reconstructions and financing
- Intellectual property
- Contracts
- Partnerships & Joint Ventures
- Insolvency
- Franchising
- Trade Marks
- Agency, distribution & Licensing

Our firm has advised and acted in a number of vessel arrests and continue to do so.

Family

Our Lawyers are sensitive, caring and understanding in approach.  We appreciate the sensitivities of family law and the need to provide strong representation.

We offer a complete service in this area of law including separation, divorce and matters involving children.
We try to make the process as simple, swift and amicable as possible.

Litigation

Our clients benefit from the insight and creativity we bring to every matter. Our aim is to give clear, result based advice so that our clients can concentrate on their business whilst we represent their interests.

Gibraltar’s financial centre status means that most of our work involves working with international law firms and clients, sometimes in multi-jurisdictional advice and actions.

Our lawyers appear regularly in all of Gibraltar Courts and Tribunals.

Wills & Probate

Our clients are based in both Gibraltar and overseas and we also advise a number of professional trustees and companies such as trust companies and banks.

Work is always undertaken at an appropriate level to keep costs reasonable.

Our expertise encompasses advising on and drafting wills to suit the needs and circumstances of the client.

We like to think that our advice is sensitive to the often distressing situations in which clients find themselves, yet always thoroughly practical and aimed at a speedy resolution.

Our expertise encompasses:-          
- Wills
- Trusts
- Probate Contentious Trust and Probate Issues
- Succession Planning

Company Formation

M & M Management Services Limited specialises in the formation of Companies and Trusts and their management.

M & M Management is one of the leading Company Formation and Management Firms in Gibraltar, which works closely with our firm in ensuring a workable and properly structured tax efficient vehicle is set up to suit our client’s needs.

For details of all of the services provided by M & M Management Services Limited please visit its website

 http://www.mandmcorporate.com

Funds

Gibraltar‘s advantage as a member of the European Union, together with the great benefit of the exemption in relation to the payment of Value Added Tax, makes it a most attractive location for the Funds Industry.

Close or Private Funds, Experienced Investor Funds (“EIF”) and UCITS Funds are the types of Funds which have led to a substantial growth in this sector of the economy.

Please contact us for more information.

Property & Conveyancing

Gibraltar’s property boom has seen a continuous growth and numerous property developments. The lack of any Capital Gains and Inheritance Taxes makes Gibraltar very attractive to property investors and families alike.

Our experience in property matters makes us a leading firm in Gibraltar, attracting clients with our practical no-nonsense approach. We recognise that clients want straightforward advice and we provide this.

As an additional service, we have for many years also assisted clients with their property purchases and sales in Spain and Portugal. 
Our close association with a number of selected Portuguese and Spanish Law Firms enables us to provide an all round service to clients.

Yacht & Ship Registration

The Red Ensign flag flies on ships and yachts registered at the Gibraltar Shipping Registry.

Gibraltar registered vessels are thus part of the British Registry of Ships.

The Registration of a vessel in Gibraltar, whether a Yacht or a Ship, when properly structured, can result in numerous advantages to the owner.

We act for P & I Clubs, Insurers (Hull and Cargo), Charterers, Shipbuilders, Shipowners and Financial Institutions.

Read our Article on Ship Registration in Gibraltar

About Gibraltar

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 controlling the entrance and exit to the Mediterranean Sea, which is only eight miles (13 km) wide at this point. Gibraltar's economy is based largely on tourism, online gambling, financial services, and shipping.

The sovereignty of Gibraltar has been a major point of contention in Anglo-Spanish relations as Spain asserts a claim to the territory. Gibraltarians overwhelmingly rejected proposals for Spanish sovereignty in a 1967 referendum and again in 2002. Under the Gibraltar constitution of 2006, Gibraltar governs its own affairs, though some powers, such as defence and foreign relations, remain the responsibility of Government of the United Kingdom.  In 2025 the UK began negotiations with the EU, with the blessing of Spain to bring Gibraltar within the Schengen jurisdiction, allowing enhanced trade between Gibraltar and access with the EU.  This Treaty sets sovereignty issues to one side and will modernise Gibraltar’s relationship with the EU and more importantly with Spain,  The Treaty is expected to be signed within the first few  months of 2026.

The Gibraltar Government is currently formed by the Gibraltar Socialist Labour Party (GSLP) – Gibraltar Liberal Party (GLP) Alliance, which has been in office since the 2011 election. The 2011 election was contested by the Gibraltar Social Democrats (GSD), the GSLP- GLP Alliance and the Progressive Democratic Party (PDP).  The most recent election was held on 17th October 2019, which was also contested by the GSD and Together Gibraltar.  

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 controlling 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. Gibralatr sovereignty has been a major point of contention in Anglo-Spanish relations, as Spain asserts a claim to the territory. Gibraltarians overwhelmingly rejected proposals for Spanish sovereignty in a 1967 referendum and again in 2002. Under the Gibraltar constitution of 2006, Gibraltar governs its own affairs, though some powers, such as defence and foreign relations, remain the responsibility of Government of the United Kingdom. The new 2026 EU Treaty will go a long way to modernising Gibraltar’s relationship with Spain.

Gibraltar was part of the European Union, having joined through the European Communities Act 1972 (as a part of the UK), which gave effect to the Treaty of Accession 1972, under what was then article 227(4) of the Treaty establishing the European Community.  This covered special member state territories, with exemption from some areas such as the Customs Union and Common Agricultural Policy.   After a 10-year campaign for the right to vote in European elections, people of Gibraltar participated in the 2004 elections to the European Parliament as part of the South West England constituency.

On 23rd June 2016 Gibraltar voted in the UK Brexit Referendum resulting in over 96% of the Gibraltar electorate voting to remain within the European Union. Despite this overwhelming result, it was not enough to overturn the UK national result of 52% Leave – 48% Remain.  As a consequence Gibraltar left the European Union on 1st February 2020 together with the rest of the United Kingdom. 

The United Nations Committee on Decolonization includes Gibraltar on the United Nations list of Non-Self-Governing Territories.[39] Gibraltar has been on the list since December 1946.

Our Team

Isaac C. Massias  LL B

SENIOR PARTNER

Click to read Isaac's Bio.

Isaac is the Senior Partner of the Firm who has considerable experience advising on Gibraltar law, with recognised expertise in commercial and banking transactions.

He regularly advises clients on a plethora of matter from trust and corporate work, to securitisations, bank loans and corporate restructuring to mergers, acquisitions and disposals.

Victoria S. Castiel LL B LL M

PARTNER

Click to read Victoria's Bio.

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

Aaron A Seruya LL B

BARRISTER AT LAW / COMMISSIONER FOR OATHS

Click to read Aaron's Bio.

Aaron is a Barrister at Law and Commissioner for Oaths.

Leila El Yettefti  BA

TRAINEE LAWYER

Click to read Leila's Bio.

A BA Hons First class graduate in Criminology and Criminal Justice, Leila joined the firm in August 2024 as a trainee lawyer completing her LLM course to qualify as a solicitor.

Leila is currently undertaking her seat in the Company and Trusts department as well as assisting in various legal matters ranging from criminal litigation to civil matters receiving valuable support from the legal team.

Krisanne Zapata

LEGAL CLERK

Click to read Krianne's Bio.

Manages and administers a portfolio of trusts and companies with multiple requirements and activities around the world, focusing on effective service, quality and productivity.
Good at problem solving and finding imaginative solutions where required Ensures reliable service, together with trust and communication.

“A good communicator and a safe pair of hands”   

Sally Newman

P.A. TO SENIOR PARTNER

Click to read Sally's Bio.

Sally is the P.A. to our Senior Partner Isaac Massias.

Caroline Newham

ACCOUNTS HEAD

Carolyn  Keeble

ACCOUNTS ASSISTANT

Click to read Carolyn's Bio.

Carolyn joined Massias & Partners/M & M Management Services Limited in December 2023 bringing with her more than 30 years’ worth of experience in the legal profession gained in the UK and Gibraltar. Carolyn is an Associate Member of the Chartered Legal Executives.

Carolyn currently works in our Accounts and Company Management Departments as an assistant and also deals with credit control matters, filing of Annual Returns and other Company matters.
Carolyn has extensive knowledge and experience of conveyancing practice and procedures gained in the UK and Gibraltar, both with residential and commercial transactions. Aside from her conveyancing practice, Carolyn has gained knowledge in a wide range of both contentious and non-contentious areas of law including Private Client, Family Law and Wills and Probate.

Carolyn’s strong client skills, attention to detail and outgoing personality allow her to build and maintain productive and long-standing client relationships.

Outside of work, Carolyn enjoys walking, going to the gym, swimming, travelling and spending time with her family.

Michael Emmett

I.T. MANAGER

Click to read Michael's Bio.

Michael is our IT Manager and has been with the firm since 2024

Massias & Partners

279 Main Street, Gibraltar, GX11 1AA

+350 20040888

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