毛里求斯のオフショア会社構造は、主としてグローバルビジネスカンパニー（GBC）ライセンスを通じて実現されます。GBCは、国際的なホールディング、投資、貿易、知的財産管理、サービス会社として広く活用されており、毛里求斯の幅広い租税条約ネットワークと部分免除制度を通じた税効率の恩恵を受けることができます。
Common uses of an Authorised Company
International Holding Vehicle
An AC is frequently used to hold shares in operating companies in third jurisdictions. Its non-resident tax status means it falls outside the Mauritius corporate tax regime, making it an efficient holding layer where treaty benefits are not required.
Trading and Consultancy
Businesses providing services, conducting international trade or operating consulting activities outside Mauritius can use an AC to create a recognised offshore legal entity at a lower cost and with lighter compliance obligations than a GBC.
Intellectual Property Holding
Some structures use an AC to hold intellectual property rights or to act as a licensing vehicle for royalties generated entirely outside Mauritius, taking advantage of the flexible corporate framework while keeping overhead low.
Intermediate Holding and Special Purpose Structures
An AC can serve as an intermediate layer in a multi-tiered international structure, for example sitting between an ultimate holding entity and an operating subsidiary, where its role is administrative rather than treaty-driven.
Formation process
Initial assessment
We review your intended activities, shareholder profile and jurisdictional objectives to confirm that an Authorised Company is the appropriate structure and that the AC restrictions will not impede your plans.
KYC and documentation
We collect certified identification documents, proof of address and source-of-funds information for all shareholders, directors and beneficial owners. A Management Company licence holder must be appointed before incorporation.
Application to the FSC
We prepare and file the application for an Authorised Company with the Financial Services Commission, together with the company's constitution, consent letters and supporting KYC documentation.
Registration and corporate documents
On approval, the company is registered with the Registrar of Companies. You receive the Certificate of Incorporation, constitution, share certificates and statutory registers. The company can then commence operations.
Key requirements and restrictions
- Business must be conducted exclusively outside Mauritius — no domestic trading permitted
- Must appoint a licensed Management Company as registered agent and administrator
- Registered office must be maintained in Mauritius through the Management Company
- No access to Mauritius double taxation treaty network (unlike a GBC)
- Annual return must be filed with the FSC; financial summary required
- At least one director required; no mandatory resident director requirement (unlike GBC)
- KYC documentation required for all beneficial owners, shareholders and directors
Indicative costs
| Item | Indicative range |
|---|---|
| AC incorporation (one-off government and professional fees) | USD 1,500 – 2,500 |
| Annual FSC licence fee | USD 150 – 250 (government fee) |
| Annual registered office and administration | USD 1,000 – 2,000 |
| Annual accounting and regulatory filing | USD 800 – 2,000 |