Mauritius Partner for Corporate Service Providers
GBC and Authorised Company formation, registered office and company secretarial services delivered by an FSC-licensed management company, working alongside your client relationship.
Corporate service providers who place clients into Mauritius structures need a Mauritius-side partner who can execute the formation and carry the ongoing compliance, without displacing the corporate service provider from the client relationship. The Company Mauritius team, a brand of Sunibel Corporate Services Ltd, a management company licensed by the Financial Services Commission (FSC) of Mauritius, supports corporate service providers with company formation, registered agent and registered office services, company secretarial work, substance support and annual compliance. Work can cover a domestic company, a Global Business Licence (GBC) company or an Authorised Company. An Authorised Company is non-resident for tax and taxed only on Mauritius-source income; it must appoint a registered agent, and Mauritius law requires that registered agent to be an FSC-licensed management company, a role the corporate service provider itself cannot take on directly. A GBC is Mauritius tax resident and may access the partial exemption on specified foreign income where substance conditions are met, including core income-generating activities and adequately qualified staff in Mauritius. As the management company, we carry out customer due diligence on the end client and identify beneficial owners under Mauritius anti-money laundering law, sign the engagement documents relating to the Mauritius entity, and file with the FSC and the Mauritius Revenue Authority. Terms of each collaboration, including how client contact is organised within those KYC obligations, are agreed case by case. Confidentiality is handled under Mauritius law and professional standards.
What we handle for corporate service providers
GBC formation and administration
We handle Global Business Licence company formation for corporate service providers structuring Mauritius entities for their clients, including incorporation, the FSC application, corporate secretarial support and ongoing administration. A GBC is Mauritius tax resident and may qualify for the partial exemption on specified foreign income only where substance conditions are met, such as core income-generating activities and adequately qualified staff in Mauritius.
Authorised Company formation and registered agent
An Authorised Company is non-resident for tax and taxed only on Mauritius-source income. Mauritius law requires it to appoint a registered agent, and that registered agent must be an FSC-licensed management company - a role we can take on for structures a corporate service provider instructs, alongside incorporation and the filings the Authorised Company owes the Mauritius Revenue Authority.
Registered office
We provide a Mauritius registered office for domestic companies, GBCs and Authorised Companies set up on a corporate service provider's instructions, meeting the statutory address requirement and receiving official correspondence, so the structure has a compliant Mauritius presence from incorporation onward.
Company secretarial services
Ongoing company secretarial work covers statutory registers, board and shareholder resolutions, filings with the Registrar of Companies and the FSC where applicable, and maintaining the records a Mauritius entity is required to keep, so the structure stays in good standing between instructions from the corporate service provider.
Substance support
Where a structure relies on the GBC partial exemption or on Mauritius tax residence generally, we support the substance position - core income-generating activities, adequately qualified staff and proportionate local expenditure - documenting what is in place so the position can be reviewed against the applicable conditions.
Annual compliance and filings
We handle the recurring compliance a Mauritius entity owes: annual return and financial summary filings, tax return preparation and submission to the Mauritius Revenue Authority, and licence renewals with the FSC where relevant, reporting back to the corporate service provider rather than to the end client directly.
Structures we can set up on your instructions
Domestic Company
A domestic company is Mauritius tax resident and taxed at the standard 15% corporate rate. It suits clients whose activity is conducted in or with Mauritius rather than structured as an international holding or licensed global business activity. Formation, registered office, company secretarial services and annual compliance can be handled on a corporate service provider's instructions, with the corporate service provider remaining the client's main adviser and the Mauritius side of the work carried out by an FSC-licensed management company.
Global Business Licence (GBC) Company
A GBC is Mauritius tax resident and licensed by the FSC for global business activity. It may access an 80% partial exemption on specified foreign income - such as foreign dividends, interest, foreign permanent establishment profits, or ship and aircraft leasing income - but only where substance conditions are met: core income-generating activities carried out in Mauritius, adequately qualified staff and proportionate expenditure. We support formation, the FSC application, substance arrangements and ongoing administration for GBCs instructed by corporate service providers.
Authorised Company
An Authorised Company is non-resident for tax, with central management and control outside Mauritius, and is taxed only on Mauritius-source income. It has no access to Mauritius's double taxation agreements. Mauritius law requires an Authorised Company to have a registered agent, which must be an FSC-licensed management company, and to submit a return of income and financial summary to the Mauritius Revenue Authority within six months of its year end. We can act as registered agent and handle these filings for Authorised Companies a corporate service provider instructs.
How a formation instruction typically runs
Initial discussion
We discuss the client's structure, jurisdiction rationale and the corporate service provider's role, so the collaboration model and division of work are clear before an instruction is taken further.
Client file and structure review
We review the intended structure - domestic company, GBC or Authorised Company - together with the information available on the client and the beneficial owners.
KYC and onboarding
As the management company, we carry out customer due diligence and identify beneficial owners under Mauritius anti-money laundering law before incorporation proceeds.
Incorporation and licensing
We incorporate the entity, apply for the relevant FSC licence where applicable, and put registered office, registered agent and company secretarial arrangements in place.
Ongoing administration and reporting
We handle recurring compliance, accounting and filings, and report back to the corporate service provider on the entity's status and obligations.
What a corporate service provider typically prepares
- A description of the client and the intended use of the Mauritius structure
- The rationale for the chosen structure (domestic company, GBC or Authorised Company)
- Source of funds and source of wealth information for the end client
- Identification documents for directors and beneficial owners
- A draft business plan or description of activity, where relevant to the licence applied for