Frequently asked questions

The main corporate vehicles in Mauritius are the Global Business Company (GBC), the domestic company, and the Authorised Company. The GBC is the most commonly used vehicle for international structuring, as it allows access to Mauritius's treaty network and benefits from a low effective tax rate. Each structure has specific regulatory requirements, and the right choice depends on your activity, residence of beneficial owners and intended use.

A standard company incorporation in Mauritius typically takes between 2 and 6 weeks, depending on the structure chosen, the completeness of KYC documentation provided, and any specific licence requirements. A GBC licence application adds complexity and may extend the timeline.

Standard KYC requirements include certified copies of passports, proof of address, source of funds declarations and business profiles for all directors, shareholders and beneficial owners. Additional documents may be required depending on the nature of the proposed activity.

Yes. Mauritius is an internationally recognised trust jurisdiction and allows non-residents to establish trusts governed by Mauritius law. The trustee must be a licensed professional (or a properly structured PTC), and the trust can hold assets located in multiple jurisdictions.

A Private Trust Company is a company set up to act as trustee for a single family or group of related trusts. Unlike a professional trustee, a PTC allows the family to have greater involvement in governance and decision-making. A PTC in Mauritius must be administered by a licensed manager.

A trust is a fiduciary arrangement under which assets are held by a trustee for the benefit of beneficiaries. A foundation is a separate legal entity with its own legal personality, governed by a council. Foundations are often preferred for succession planning purposes or when a distinct legal entity is desired. Both are effective for asset protection and succession — the right choice depends on your specific objectives and home jurisdiction.

The standard corporate tax rate in Mauritius is 15%. However, with the applicable partial exemption regime, companies holding foreign-sourced income under a GBC structure can achieve an effective tax rate significantly lower, subject to meeting substance requirements.

Yes. Mauritius is a participating jurisdiction under the OECD Common Reporting Standard (CRS) and has entered into a Model 1 IGA with the United States for FATCA purposes. Mauritius-based entities with reportable accounts must meet annual reporting obligations.

Bank account opening in Mauritius requires thorough KYC documentation. Banks in Mauritius conduct detailed due diligence on beneficial owners, the nature of the business and the source of funds. Timelines can range from 4 to 12 weeks depending on the bank, the structure and the completeness of documentation provided.

The main permit routes for international individuals are the Occupation Permit (for investors, professionals and self-employed individuals), the Retired Non-Citizen permit, and the Premium Visa. Each has specific financial and activity criteria. An investor permit requires a minimum business investment and local economic contribution.

Yes. Many of our clients combine company formation with a relocation strategy. The Occupation Permit for investors allows you to reside in Mauritius while operating your business. We can assist with both the company setup and the permit application concurrently.