Il Quadro Regolamentare di Mauritius
Una panoramica dell'ambiente regolamentare di Mauritius — la FSC, la Banca di Mauritius, il Registro delle Imprese e la conformità agli standard internazionali.
Il quadro regolamentare di Mauritius è uno dei suoi principali punti di forza come giurisdizione per i servizi finanziari internazionali. Un'architettura normativa chiara, un'autorità di regolamentazione competente e professionale, la conformità agli standard internazionali OCSE, GAFI e UE e una giurisprudenza stabile e indipendente creano un ambiente che ispira fiducia ai banchieri, agli investitori e alle autorità di regolamentazione straniere.
Mauritius Regulatory Bodies and Framework
Financial Services Commission (FSC)
The FSC is the integrated regulator for all non-banking financial services in Mauritius, including investment business, funds, corporate services, insurance, securities and global business. The FSC issues and supervises licences for global business companies, fund managers, fund administrators, investment advisers, insurance companies and corporate service providers. It is a member of IOSCO (International Organization of Securities Commissions) and IFSB, and regularly undergoes international peer review assessments.
Bank of Mauritius (BOM)
The BOM is the central bank of Mauritius and the primary regulator for banks, money changers and financial intermediaries. It sets monetary policy, manages foreign exchange reserves, and supervises the banking sector against international standards including Basel III capital adequacy requirements. The BOM is a member of the Alliance for Financial Inclusion (AFI) and the Comité des Banques de l'Océan Indien.
Financial Intelligence Unit (FIU)
The FIU is Mauritius's financial intelligence unit responsible for receiving suspicious transaction reports (STRs), analysing financial intelligence and disseminating information to law enforcement agencies. It is a member of the Egmont Group of Financial Intelligence Units. All regulated entities in Mauritius are required to submit STRs to the FIU and comply with the FIU's AML guidance.
Independent Commission Against Corruption (ICAC)
The ICAC is an independent anti-corruption body responsible for investigating corruption offences in both public and private sectors. Mauritius consistently achieves strong scores on Transparency International's Corruption Perceptions Index, ranking among the least corrupt nations in Africa. ICAC's independence and effectiveness are important signals of Mauritius's governance quality.
OECD BEPS Compliance
Mauritius has committed to implementing all four OECD BEPS minimum standards: Action 5 (harmful tax practices — the partial exemption regime has been assessed as non-harmful), Action 6 (treaty abuse — the MLI has been ratified, incorporating PPT rules), Action 13 (CbCR — implemented for MNEs above EUR 750 million threshold), and Action 14 (dispute resolution — MAP process operational). Mauritius also participates in the OECD's Global Forum on Transparency and Exchange of Information.
AML/CFT Framework
The Mauritius AML/CFT framework is governed by the Financial Intelligence and Anti-Money Laundering Act (FIAMLA) and the Prevention of Terrorism Act. All regulated entities — GBC licence holders, fund managers, trustees, corporate service providers and banks — must implement a risk-based AML programme, conduct enhanced due diligence on higher-risk clients, file suspicious transaction reports and comply with sanctions screening requirements. Following the 2020 FATF mutual evaluation, Mauritius undertook significant legislative reforms and was removed from the grey list in 2021.
Data Protection Framework
Mauritius enacted a comprehensive Data Protection Act (DPA) in 2017, broadly aligned with GDPR principles. The Data Protection Commissioner oversees enforcement. Mauritius has been granted EU adequacy status for data transfers, making it a suitable base for businesses that process EU personal data — an increasingly important consideration for digital businesses and financial services firms.
Principali Autorità Regolamentari
Financial Services Commission (FSC)
Il regolatore integrato dei servizi finanziari non bancari di Mauritius. Responsabile del rilascio delle licenze e della supervisione di: società di gestione, trustee, consulenti per gli investimenti, operatori di valori mobiliari, schemi di investimento collettivo, compagnie assicurative e fondi pensione.
Banca di Mauritius
Il regolatore delle banche e dei servizi di pagamento di Mauritius. Supervisiona le banche commerciali, i cambiavalute, i processori di pagamento e altri istituti di credito.
Registro delle Imprese (CBRD)
Responsabile della registrazione e della tenuta dei registri di tutte le società incorporate a Mauritius. Raccoglie le dichiarazioni annuali, notifica le modifiche agli amministratori e agli azionisti e mantiene il registro pubblico delle società.
Mauritius Revenue Authority (MRA)
L'autorità fiscale di Mauritius, responsabile della valutazione e della riscossione dell'imposta sul reddito, dell'IVA e di altre imposte. Administra il quadro CRS/FATCA di Mauritius.
Key Compliance Requirements for Mauritius-Regulated Entities
- AML/CFT programme implementation mandatory for all regulated entities
- CDD (Customer Due Diligence) and EDD (Enhanced Due Diligence) procedures for all clients
- Suspicious transaction reporting to the FIU
- Annual FSC return and licence fee payment
- Beneficial ownership register maintained and filed with the Registrar of Companies
- CRS and FATCA registration and reporting for qualifying financial institutions
- Economic substance requirements for GBC licence holders
- CbCR notification for MNEs above EUR 750 million threshold
- Data protection compliance under the DPA 2017