Mauritius

Mauritius

Officially the Republic of Mauritius - is an island nation in the Indian Ocean approximately 800 km off the East Coast of Madagascar.

It is a former British colony that gained independence in 1968 as a constitutional monarchy, adopting a constitution based on the British Parliamentary system. It became a Republic and continues to form part of the British Commonwealth. Mauritius is one of the few countries with a hybrid legal system based on English and French law. The population of the Island is approximately 1,313,000.

English is generally accepted as the official language of Mauritius however this nation is both an English-speaking and French-speaking.

Mauritius is now a well-established jurisdiction in the international tax planning landscape with political and financially stable mature democracy which has actively sought and welcomed foreign investors and business for many decades. It has become a renowned offshore centre with a large number of banks and financial companies.

Mauritius GBC I (Tax Resident)

Key Corporate Features
General
Basis of Legal System Hybrid
Type of Company Global Business Company 1 (GBC 1)
Tax on Offshore Profits 0%-3%
Redomiciliation Permitted Yes
Time to Form 3 to 4 weeks

Corporate Administration

Corporate Directors Permitted No

Local Requirements

Registered Office/Agent Yes
Company Secretary Yes
Director Yes
Meetings Yes

Public Filings

Directors No
Shareholders No
Beneficial Owners No

Annual Filing Requirements

Annual Return No
Audited Accounts No

Mauritius GBC II (Offshore Company)

Key Corporate Features
General
Basis of Legal System Hybrid
Type of Company Global Business Company II (GBC II)
Tax on Offshore Profits 0Nil
Redomiciliation Permitted Yes
Time to Form 3 days

Corporate Requirements

Minimum Shareholders 1
Minimum Directors 1

Corporate Administration

Corporate Directors Permitted Yes

Local Requirements

Registered Office/Agent Yes
Company Secretary No
Director No
Meetings No

Public Filings

Directors No
Shareholders No
Beneficial Owners No

Annual Filing Requirements

Annual Return No
Audited Accounts No