The Republic of Mauritius

With its proximity to the African continent, Mauritius is being widely used by Global investors as a natural route to structure investments into Africa. The country also attracts entities that aim at commerce in India. There are many factors working in favor of Mauritius as a preferred location and platform for investments into Africa (wide red of double tax treaties and Investment Protection and Promotion Agreements with African countries).

Mauritius Companies Act from 2001, recognizes two basic types of company: Global Business Company 1 (tax resident) and Global Business Company 2 (tax non-resident). English is the official language of business but Creole and French are mainly spoken. Mauritian rupee is the legal tender. Mauritius offshore Trusts and Mauritius Protected Cell Companies can be also formed in Mauritius.

Legal formGlobal Business Company 2
LegislationBritish and French based law system Mauritius Companies Act 2001
Foundation timeOnce received all required documents from a client, the incorporation of the new GBC2 takes usually 2-3 days and documents are delivered within 2 weeks.
ShareholdersMinimum required: 1
Form: physical person/corporate body (both possible)
Nationality: Mauritian nationality not necessary
DirectorsMinimum required: 1
Form: physical person/corporate body (both possible)
Nationality: Mauritian nationality not necessary
Other: to ensure higher anonymity local director suitable
Share capitalThere is no minimum capital requirement, but one share must be issued and paid up
Bearer sharesNot allowed
TaxesThe GBC 2 is non-resident for tax purposes. No Mauritian tax on foreign income and no Mauritian stamp duty on the transfer of shares. There is no withholding tax on dividends and no capital gains tax. It cannot avail itself of the relief under the DTAs in force in Mauritius. It cannot conduct business in Mauritius.
AccountancyFiling of accounts not required
AuditNot required
Anonymity and confidentialityThere is no publicly accessible record of the shareholders, directors or the beneficial owners.
OtherRegistered office: in Mauritius
General meetings: Anywhere in the world

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