Doing Business in Mauritius

Mauritius occupied the 13th position in the entire world in the World Bank’s ease of doing business report. And the position still remains the 1st in the whole of Africa. The country provides a suitable business environment, conducive to investment & economic growth.

Numerous options are available for overseas companies to create an economical presence. Selection of the proper business option takes the following factors into account –

  • Nature of business.
  • Extent of its activities.
  • Levels of early risks.
  • Intended duration.
  • Accounting factors.
  • Taxing rules & needs.
  • Statuary compliance.
  • Reporting obligations.
  • Commercial criteria.

Companies Act of 2001 regulates the business, whether domestic or international.

Primary Business Entities

  1) Domestic Companies

Establishment of a domestic company is indeed the most preferable way to do business. It comes with several advantages, making the option absolute best for investing in Mauritius.

   2) Global Business Companies (GBCs)

Company remains incorporated inside Mauritius but targets to business outside. The class goes under the GBCs category, governed by the Financial Services Act of 2007.

   3) New Global Business License

Mauritius entered the BEPS Inclusive framework in 2016. The regulations commit signatories ahead of implementing minimal OECD standards on harmful practices.

Further Entities Available

  • Limited Partnership (LP)

It combines the features of a company & joint partnership. The initiation remains a flexible vehicle to carry out several activities.

  • Limited Liability Partnership (LLP)

It’s the resultant combo of limited partnership with company features. Professional/consultancy services require the specs to perform legal services.

  • Protected Cell Companies (PCC)

One single entity gets to divide into separate segments, called cells. Assets & liabilities of a particular cell remains separated from those of other cells.

  • Mauritius Foundation

It’s one alternative vehicle to trusts with similar functions. But the entity allows further company benefits with administrative flexibility.

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Related Tag: Occupation Permit Mauritius

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