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Mauritius uses a broad regulatory framework to govern how businesses are structured, funded and managed. The regime covers company formation, governance, licensing for financial services, and compliance with AML/CFT obligations. It also governs how investment vehicles and holding structures are used for cross-border activity.
Key components include corporate law for entity formation, a regulator for financial services, and rules that ensure transparency and substance for tax and regulatory purposes. For investors, this translates into clear steps for setting up entities, meeting reporting duties, and complying with cross-border tax regimes. Understanding these rules helps minimize risk and align with Mauritius and international standards.
Source: Government of Mauritius and regulatory bodies provide the official framework for corporate and financial services regulation. See the Mauritius government portal for business registration and legal references: https://www.govmu.org
The core framework involves the Companies Act 2001 for corporate formation and governance, the Financial Services Act 2007 for the regulation of financial services and investment funds, and the broader AML/CFT regime administered by relevant authorities. Mauritian law also emphasizes substance requirements for certain investment vehicles under the Global Business and Economic Substance reforms.
The Companies Act 2001 governs the creation, ongoing filing, and governance of companies registered in Mauritius. It sets out requirements for directors, share capital, and annual returns. The Financial Services Act 2007 established the Financial Services Commission to regulate non-banking financial services, funds, and advisory activities. These laws are complemented by AML/CFT measures that requireKnow Your Customer, beneficial ownership disclosures, and reporting of suspicious activities to the authorities.
Source: Financial Services Commission Mauritus - regulatory scope for investment funds and non-banking financial services: https://www.fscmauritius.org/
Source: Government of Mauritius - general framework for business registration and corporate law: https://www.govmu.org
Recent trends include enhanced economic substance requirements for Global Business Licence holders and tighter compliance controls to align with international standards. In Mauritius, the Economic Substance Regulations introduced in 2019-2020 require certain entities to demonstrate genuine economic activity in Mauritius if they hold offshore business. This trend reduces harmful tax practices while preserving Mauritius as a reputable investment hub.
Source: Financial Services Commission Mauritus - Economic Substance Regulations overview: https://www.fscmauritius.org/
The regime aims to provide a predictable framework for forming and operating investment vehicles. It supports cross-border investment, governance, tax efficiency, and regulatory compliance. It also ensures transparency and substance where required by law.
Begin with a name search and prepare incorporation documents under the Companies Act 2001. Submit to the Registrar of Companies via the government portal and obtain a certificate of incorporation. A local attorney can handle due diligence and document drafting.
A GBL is appropriate when you intend to conduct business outside Mauritius and benefit from Mauritius tax treaties. It requires governance and substance in Mauritius, with compliance overseen by the Financial Services Commission. A lawyer can help assess eligibility and optimize tax outcomes.
Funds are typically regulated under the Financial Services Act 2007 and registered with the Financial Services Commission. The process depends on fund type, whether it is a domestic or global business fund, and investment strategy. Legal counsel coordinates the filing and licensing steps.
A lawyer helps implement Know Your Customer checks, identify beneficial ownership, and ensure reporting obligations are met. They can prepare policies and training to satisfy regulator expectations and avoid penalties. This is especially important for cross-border structures.
Most Mauritian entities require directors with appropriate qualifications under the Companies Act 2001. A local advisor can guide you on director residency rules and governance practices. They can also assist with appointing compliant directors if needed.
Typical timelines range from 2 to 7 working days after all documents are ready and reviewed. If name clearance encounters issues or due diligence takes longer, timelines can extend. A proactive lawyer helps avoid delays by pre-cleaning documentation.
Expect a mix of fixed fees for incorporation and ongoing compliance, plus hourly rates for advisory work. Fixed formation costs often range from a few thousand to several thousand Mauritian Rupees, depending on complexity. Always obtain a written fee estimate.
Yes, to understand different approaches, timelines, and pricing. Compare experience with cross-border investment, fund structures, and regulatory licensing. Request client references and case studies relevant to your sector.
Domestic companies are taxed on worldwide income in Mauritius, while Global Business Companies generally operate outside Mauritius and face different tax regimes. The latter typically requires substance and governance in Mauritius to meet regulatory standards. A lawyer can map your structure to meet your objectives.
Non-residents can own shares, but certain activities and licensing may require Mauritian registration or regulatory approvals. Currency repatriation and tax considerations vary with residency and the entity type. A local solicitor helps navigate the rules.
Yes, Mauritius has an extensive network of double taxation avoidance treaties that can improve cross-border tax efficiency. The precise benefits depend on the treaty partner and the vehicle structure. Legal counsel can plan around treaty eligibility and compliance.
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Disclaimer:
The information provided on this page is for general informational purposes only and does not constitute legal advice. While we strive to ensure the accuracy and relevance of the content, legal information may change over time, and interpretations of the law can vary. You should always consult with a qualified legal professional for advice specific to your situation.
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