Professional Intermediaries

Mauritius Corporate Services for UAE Fiduciaries and Corporate Service Providers

Support for UAE-based fiduciaries and corporate service providers structuring Mauritius holdings, trusts and residence for their clients.

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UAE-based fiduciaries, corporate service providers and family offices increasingly look beyond the Emirates for clients with African, Indian Ocean or international holding needs, and Mauritius is a natural complement rather than a substitute for a UAE structure. The Company Mauritius team, a brand of Sunibel Corporate Services Ltd, a management company licensed by the Financial Services Commission (FSC) of Mauritius, supports UAE partners on the Mauritius side of a client's structure: incorporation of a Global Business Licence (GBC) company for an Africa-facing holding, a domestic company or Authorised Company where appropriate, trust or foundation administration, and residence permit applications for a family relocating part of its activity. Mauritius and the UAE serve different strategic purposes, and a client's structure often uses both jurisdictions in parallel rather than choosing one over the other; a double taxation agreement between Mauritius and the UAE has been in force since 2019 (UAE side) and 2020 (Mauritius side), which is a relevant reference point when a partner is assessing a cross-border structure. We do not maintain an office or representation in the UAE: partners deal with the Mauritius team directly, in English or French, and remain the client's primary point of contact where the working model allows it. As management company, we carry out customer due diligence on the end client and file with the FSC and the Mauritius Revenue Authority; the terms of each collaboration, including which model applies, are agreed case by case.

What We Support for UAE Partners

Africa-Facing Holding Structures

For UAE partners with clients holding African assets or investments, we incorporate and administer a Mauritius Global Business Licence (GBC) company, subject to substance conditions being met. The GBC is tax resident in Mauritius and can access the network of double taxation agreements Mauritius has in force, including with a number of African jurisdictions.

Trusts and Foundations

Where a client's plan calls for a trust or a foundation rather than a company, we set up and administer the structure under Mauritius law, including trustee services and private trust company (PTC) arrangements. Administration and reporting continue for as long as the structure exists, coordinated with the partner and the client's other advisers.

Mauritius–UAE Double Taxation Agreement

A double taxation agreement between Mauritius and the UAE has been in force since 2019 on the UAE side and 2020 on the Mauritius side. It is a relevant reference point for a UAE partner assessing how a Mauritius structure fits alongside an existing UAE entity, though outcomes depend on the client's individual circumstances.

Residence Applications for Relocating Families

When a UAE-based client is considering a personal move, we support the residence or occupation permit application in Mauritius that fits the client's situation, subject to eligibility and the standard review process. We do not promise approval or a processing timeline; each application is assessed by the Mauritius authorities on its own merits.

No UAE Presence, Direct Partner Contact

The Company Mauritius team does not maintain an office or representation in the UAE. Partners deal directly with the Mauritius team, in English or French, and the terms of each collaboration — including which working model applies — are agreed case by case rather than set in advance.

Typical UAE Partner Use Cases

Africa Holding via a Mauritius GBC

A UAE-based client with operations or investments elsewhere in Africa may hold them through a Mauritius Global Business Licence company rather than directly from the UAE. The GBC is tax resident in Mauritius, and a partial exemption on specified foreign income can apply only where substance conditions are met — core income-generating activities, adequately qualified staff and proportionate expenditure in Mauritius. We handle incorporation, the substance build-out and ongoing administration, while the UAE partner continues to advise the client on the overall structure.

Mauritius Trust or Foundation

Where family or succession planning calls for a trust or a foundation governed by Mauritius law rather than a UAE structure, we set up and administer the vehicle, including trustee services or a private trust company where the client's structure calls for one. This can sit alongside an existing UAE entity — for example a trust holding shares in a UAE or African operating company — with roles and reporting lines agreed with the partner and the client's other advisers before the structure is put in place.

Residence in Mauritius for the Family

Some UAE-based clients want a personal residence option in Mauritius alongside their business structure — for a family relocating, for retirement, or to hold property. Mauritius offers several residence and occupation permit routes with different investment or income thresholds, and residence can also follow from property acquired under an approved scheme. Eligibility and the outcome of any application depend on the applicant's own circumstances and the assessment of the Mauritius authorities; we support the preparation and filing of the application but do not promise approval or a timeline.

Parallel UAE and Mauritius Structures

Rather than choosing between the UAE and Mauritius, many clients use both — for example a UAE trading or holding entity alongside a Mauritius GBC for African-facing investments, or a UAE company alongside a Mauritius trust for succession planning. The double taxation agreement between Mauritius and the UAE, in force since 2019/2020, is a relevant reference point when a partner is mapping how the two jurisdictions interact for a specific client, though the appropriate structure always depends on that client's individual facts.

How a Collaboration Typically Works

Initial Discussion

The UAE partner and the Mauritius team discuss the client's situation, objective and preferred working model.

Review of the Client File and Structure

We review the information provided against the requested structure — GBC, trust, foundation, or a residence application — and flag any gaps or open questions.

KYC and Onboarding of the End Client

As management company, we carry out customer due diligence on the end client and identify beneficial owners, in line with Mauritius anti-money laundering requirements.

Incorporation or Application

We proceed with incorporation of the Mauritius entity, trust or foundation setup, or filing of the relevant residence or occupation permit application.

Ongoing Administration and Reporting

We handle continuing compliance, filings and administration, and report to the partner on the basis agreed for that collaboration.

What a Partner Typically Prepares

Client profile and the structuring objective (holding company, trust or foundation, or personal residence)
Information on the source of funds involved
Identification documents for the beneficial owners
Where a holding is intended, details of the underlying African or international assets or investments
Where residence is sought, information on the applicant's occupation, investment plans or family situation for an initial eligibility review

Frequently asked questions

Does the Company Mauritius team have an office in the UAE?

No. We do not maintain an office or representation in the UAE. UAE partners deal directly with the Mauritius team, based in Grand Baie and Quatre Bornes, in English or French. This does not affect how a collaboration works day to day — most exchanges happen by email, video call or through the partner's own channels — but we do not present ourselves as present or coordinated in the UAE market.

Can a UAE entity redomicile to Mauritius?

It depends on the entity and its home authority. Mauritius law allows a foreign company to be registered by continuation in Mauritius, but only if the law of its original jurisdiction — mainland UAE, DMCC, DIFC, ADGM, JAFZA, RAKEZ, IFZA or another free zone — permits it to transfer out; this must be confirmed case by case with the relevant authority or registrar. Where redomiciliation is not available, common alternatives are incorporating a new Mauritius company and transferring the activity, or keeping both structures in parallel.

What is the Mauritius–UAE double taxation agreement, and does it apply automatically?

A double taxation agreement between Mauritius and the UAE has been in force since 1 September 2019 on the UAE side and 1 February 2020 on the Mauritius side. It is a treaty between the two states; whether and how it applies to a specific structure depends on that structure's facts, including tax residence and the type of income involved, and should be assessed on a case-by-case basis rather than assumed.

Does the GBC's partial tax exemption apply automatically to an Africa-facing holding?

No. A Global Business Licence company is tax resident in Mauritius, and the 80% partial exemption on specified foreign income — such as foreign dividends, interest or profits of a foreign permanent establishment — applies only where substance conditions are met: core income-generating activities, adequately qualified staff and expenditure proportionate to the activity, carried out in Mauritius. We help build and evidence that substance as part of the incorporation and ongoing administration; a specific rate or outcome cannot be confirmed before a structure and its facts are known.

In what languages can we work together?

In English and French. All correspondence, documentation review and reporting with UAE partners are handled in one or both of these languages; we do not offer a service in Arabic or in the other languages sometimes spoken within a UAE-based team, so a partner should plan for its own client communication in the language the client expects, with the Mauritius team supporting in English or French in the background.

How are the terms of a collaboration agreed?

Case by case. Once a partner and the Mauritius team have discussed a specific client situation, the working model — introduction, or partner-led with the management company working in the background — and the respective roles are set out in writing before any client work begins. Terms are not fixed or published in advance; each collaboration reflects the structures involved and the division of responsibilities agreed between the partner and the management company.

The information on this page is provided for general guidance only and does not constitute legal, tax or regulatory advice. Always seek professional advice specific to your situation.