Corporate Structures
We Set Up in Mauritius
We help our clients choose and establish the most appropriate structure based on their goals, tax profile, and jurisdictions of operation.
Structure 1
1. Global Business Company (GBC)
What is a Global Business Company?
A GBC is a Mauritius-incorporated company licensed by the Financial Services Commission (FSC) to conduct international business. It is resident for tax purposes in Mauritius and can benefit from the country's network of Double Taxation Avoidance Agreements (DTAAs).
A GBC is a Mauritius-incorporated company licensed by the Financial Services Commission (FSC) to conduct international business. It is resident for tax purposes in Mauritius and can benefit from the country's network of Double Taxation Avoidance Agreements (DTAAs).
Best For:
Key Features:
Subject to 15% corporate tax (effective tax can be reduced to 0% – 3% via foreign tax credits)- Must satisfy Economic Substance requirements
- Needs to open its main bank account in Mauritius
- May apply for global business licenses (e.g. Investment Dealer, Fund Manager)
Structure 2
2. Authorised Company (AC)
What is a Authorised Company?
An Authorised Company is a non-resident entity for tax purposes in Mauritius, used primarily for holding assets or conducting business outside of Mauritius.
An Authorised Company is a non-resident entity for tax purposes in Mauritius, used primarily for holding assets or conducting business outside of Mauritius.
Best For:
Key Features:
- Cannot access Mauritius DTAA network
- No corporate tax in Mauritius
- Not subject to economic substance rules
- Cannot transact in Mauritian currency or with residents
- Must appoint a Mauritius-based management company
Structure 3
3. Trusts
What is a Trusts?
Mauritius Trusts are flexible tools for asset protection, estate planning, and confidentiality. They can be discretionary, fixed interest, or charitable.
Mauritius Trusts are flexible tools for asset protection, estate planning, and confidentiality. They can be discretionary, fixed interest, or charitable.
Best For:
Key Features:
- No registration requirement (unless a purpose trust)
- Trustees must be licensed in Mauritius
- Can be exempt from income tax in Mauritius
- Valid for up to 99 years
- Protector can be appointed to supervise trustees
Structure 4
4. Foundations
What is a Foundations?
A Foundation is a hybrid structure combining the benefits of a trust (confidentiality and control) and a company (legal personality). Suitable for clients from civil law jurisdictions.
A Foundation is a hybrid structure combining the benefits of a trust (confidentiality and control) and a company (legal personality). Suitable for clients from civil law jurisdictions.
Best For:
Key Features:
- Legal personality separate from its founder
- Can hold assets, sue and be sued
- Registered with the Registrar of Foundations
- Managed by a Council (similar to a board of directors)
- Beneficiaries can be individuals, charities, or purposes
Structure 5
5. Protected Cell Company (PCC)
What is a Protected Cell Company?
A PCC is a single legal entity that segregates assets and liabilities into multiple "cells." Commonly used in structured finance and insurance.
A PCC is a single legal entity that segregates assets and liabilities into multiple "cells." Commonly used in structured finance and insurance.
Best For:
Key Features:
- Legal segregation of assets between cells
- Core and cells operate independently
- Each cell can have different investors and risk profiles
- Regulatory approval required for setup
Structure 6
6. Investment Funds
What is a Investment Funds?
Mauritius offers flexible and regulated fund regimes, suitable for both retail and institutional investors.
Mauritius offers flexible and regulated fund regimes, suitable for both retail and institutional investors.
Types:
- Collective Investment Schemes (CIS): Public funds investing in listed or liquid assets
- Closed-End Funds: Private equity or venture capital funds with fixed capital
- Special Purpose Funds: Lightly regulated vehicles for specific investment strategies
Key Features:
- Regulated by the FSC
- May be incorporated as GBCs or Trusts
- Eligible for tax treaty benefits (if structured properly)
- Full licensing, NAV reporting, and compliance support available
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