Key Information |
Basic Facts |
Type of law |
English Common Law |
English Common Law |
Type of entity |
Global Business License 1 |
Global Business License 2 |
Company legislation |
Companies Act, 2001 & Financial Services Development Act, 2001 |
Taxation on Offshore Profits |
15% |
Nil |
Double taxation treaty network |
Yes |
No |
Exchange controls |
Nil |
Nil (except for local currency) |
Corporate Requirements |
Minimum no. of shareholders |
1 |
1 |
Minimum no. of directors |
2 |
1 |
Bearer shares common |
No |
No |
Corporate directors permitted |
No |
Yes |
Company secretary required |
Yes |
No |
Standard authorised capital |
N/A |
N/A |
Local Requirements |
Registered office / Registered agent |
Yes |
Yes |
Company secretary |
Yes |
No |
Local directors |
Yes |
No |
Local meetings |
Yes |
No |
Filing of register of directors |
Yes |
Yes |
Filing of register of shareholders |
Yes |
Yes |
Filing of annual return |
No |
No |
Filing of audited accounts |
Yes |
No |
Public access to records |
No |
No |
Other features |
Change in domicile permitted |
Yes |
Yes |
Disclosure of beneficial owner |
Yes (only to Authorities) |
Yes (only to Registered Agent) |
Shelf company availability |
No |
No |
Foreign language company name allowed |
Yes |
No |
Mauritius, located in the Indian Ocean about 1200 miles from the south east coast of Africa, is a democratic republic. Mauritius has, at different times prior to independence, been colonized by the British and the French, and as such its legal system is a hybrid of both English and French law. The Mauritius government has made a substantial commitment to the development of the financial services sector. Two types of company are available in the form of Categories 1 and 2 Global Business Licenses.
