Empresa Offshore em Maurícias
Utilize Maurícias como base para estruturação internacional — acesso a tratados fiscais, quadro regulatório sólido e uma jurisdição de reputação respeitável.
Uma empresa offshore em Maurícias — tipicamente uma Global Business Company (GBC) — oferece acesso a uma das maiores redes de tratados de dupla tributação de África, a uma taxa de imposto sobre as sociedades de 15% com possível isenção parcial, e a um quadro jurídico de direito comum estável. Não é uma caixa postal — é uma jurisdição substancial com requisitos de substância genuínos.
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.
Requisitos de substância
- Pelo menos dois administradores residentes em Maurícias
- Reuniões de administração realizadas em Maurícias
- Registos e contas mantidos em Maurícias
- Tomada de decisões estratégicas em Maurícias
- Despesas operacionais adequadas em Maurícias
Custos indicativos
| Item | Intervalo indicativo |
|---|---|
| Constituição GBC (única) | USD 2.500 – 5.000 |
| Taxa anual de licença FSC | USD 335 |
| Administradores residentes anuais | USD 2.000 – 5.000 |
| Sede social e secretariado anuais | USD 1.500 – 3.500 |