毛里求斯のグローバルビジネスカンパニー（GBC）
GBCの設立・管理・コンプライアンス：国際的なホールディング、投資、貿易構造のための毛里求斯の主力ビークル。
グローバルビジネスカンパニー（GBC）は、毛里求斯の国際的なビジネス構造の基盤をなすビークルです。FSCのライセンスを保有するGBCは、毛里求斯の租税条約ネットワーク、部分免除制度、および毛里求斯の安定した規制環境の恩恵を受けることができます。ホールディング会社、ファンド管理会社、トレーディング会社、知的財産管理会社、ファミリーオフィス構造など、多様な目的に利用されています。
Key features and uses of a GBC
Treaty Network Access
Mauritius has an extensive network of double taxation agreements, including treaties with India, China, several African nations and European countries. A GBC that is genuinely tax resident in Mauritius can invoke these treaties to reduce withholding taxes on dividends, interest, royalties and capital gains from treaty-partner jurisdictions — subject to treaty-specific conditions and anti-avoidance provisions.
Partial Exemption Regime
Under the Mauritius Income Tax Act, a GBC can claim an 80% partial exemption on qualifying income streams, including foreign dividends, foreign-source interest, income from collective investment schemes, income from qualified peer-to-peer lending and gains on disposal of securities. The effective corporate tax rate on such income is 3% of the gross income. Detailed conditions apply and professional tax advice is essential.
Investment Holding and Fund Platforms
Many private equity funds, family office holding structures and collective investment schemes are structured through or above a GBC. The combination of treaty access, low effective rates and a common law legal system makes Mauritius an attractive holding layer for African and Asian investments.
Regional Headquarters and Service Companies
Multinational groups use GBCs as regional headquarters, treasury centres, intellectual property holding vehicles or intra-group service companies, particularly for Africa-facing operations. The Mauritius legal system, English-language environment and time zone (UTC+4) facilitate efficient management.
Incorporation and licensing process
Structural assessment
We review your investment or business objectives, intended activities, shareholder and beneficial owner profile, and the relevant treaty network to confirm a GBC is the appropriate structure and to design the substance plan.
KYC and due diligence
All shareholders, directors, beneficial owners and controlling parties must provide certified identification, proof of address and source-of-funds documentation. Enhanced due diligence may apply for politically exposed persons or complex ownership chains.
FSC licence application
We prepare and submit the GBC licence application to the Financial Services Commission, together with the constitution, business plan, group structure chart, KYC dossiers and any supporting materials. The FSC typically issues an approval in principle within three to six weeks for straightforward applications.
Incorporation and bank account
On FSC approval, the company is incorporated with the Registrar of Companies. Corporate documents are issued and we assist with the opening of a Mauritius bank account and the implementation of the substance programme.
Key requirements
- Licensed Management Company must be appointed as registered agent
- Registered office must be maintained in Mauritius
- At least two resident directors (individuals resident in Mauritius) required
- Genuine economic substance in Mauritius — see our Economic Substance page for full details
- Annual audited financial statements required
- Annual corporate tax return filing with the Mauritius Revenue Authority
- FATCA and CRS reporting obligations where applicable
- KYC and beneficial ownership disclosure to the FSC and Registrar of Companies
Indicative costs
| Item | Indicative range |
|---|---|
| GBC incorporation and licence application (one-off) | USD 3,000 – 6,000 |
| Annual FSC licence fee (government fee) | USD 335 (as at current schedule) |
| Annual registered office and secretarial services | USD 2,000 – 4,000 |
| Resident director service (per director per annum) | USD 2,500 – 5,000 |
| Annual audit and tax compliance | USD 2,500 – 6,000 |