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In today's competitive world, international business are increasingly focusing on financial and tax planning as a means to improve profitability and protect investments.


This approach often requires specific corporate structures, such as holding, finance and royalty structures which can efficiently be set up in Mauritius as Global Business Companies.

 

  • GBL1 Company

    As defined under the Financial Services Development Act 2001, a GBL1 is a company engaged in qualified global business and which is carried on from within Mauritius with persons all of whom are resident outside Mauritius and where business is conducted in a currency other than the Mauritian rupee.


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  • GBL2 Company

    A GBL2 is a private company which conducts business with persons all of whom are resident outside Mauritius and in a currency other than the Mauritian rupee. A GBL2 provides for greater flexibility and is a suitable vehicle for holding and managing private assets.


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  • Protected Cell Company

    The Protected Cell Company (PCC) Act 1999 came into force in January 2000. This legislation provides additional opportunities, flexibility and security for international investment structuring including Collective Investment Funds (CIF) and Closed Ended Funds (CEF).


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  • Trust

    A Trust is an arrangement for the holding and administration of property under which property or legal rights are vested by the owner of the property (the Settlor) in a person or persons (the Trustees). The Trustees then hold the property for or on behalf of other persons (the Beneficiaries). It is essential that the transfer is gratuitous otherwise the transaction takes on the characteristics of some other legal entity.


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  • Foundation

    The Foundation is an alternative vehicle to Trust and is convenient for succession planning and private wealth management. It is the dedication of property to an entity to be used for the benefit of people for a specific purpose.


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  • Shipping & Ship Registration

    Mauritius has for centuries been referred to as the 'Star & Key' of the Indian Ocean given its importance as a strategic port of call for vessels travelling the Spice Route and further.


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  • Captive Insurance Business

    The legislation of Mauritius lays out the framework to facilitate the establishment of captive insurance business. Applicants for captive insurance licences are companies with a Category 1 Global Business Licence duly licensed by the Financial Services Commission. Captive Managers have been licensed to provide specialised services in the area of captive insurance.


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  • Funds & Collective Investment Scheme

    Funds registered with the Financial Services Commission in Mauritius are commonly structured as companies incorporated under the Companies Act 2001 and licensed as a company holding a Category 1 Global Business Licence under the Financial Services Development Act 2001.


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