Creating a holding company in Mauritius – Legal and tax advantages

The modernized legal framework post-2019

La transformation of the Mauritian business landscape in 2019 marked an evolution significant towards a jurisdiction substance-oriented economic real. This reform replaced the old GBC1 and GBC2 regimes with new ones structures ? transparent : the Global Business Company (GBC) and theAuthorized Company (AC). These changes meet the requirements internationally of the OECD within the framework of the BEPS project, positioning Maurice as a jurisdiction friendly global standards.

THEecosystem regulation Mauritian rests on three pillars institutions essentials. Financial Services Commission (FSC) oversees the granting of licenses and ensures the s continues entities. Corporate and Business Registration Department (CBRD) facilitates theincorporation rapid companies via its platform digitalized CBRIS. The Mauritius Revenue Authority (MRA) assesses the compliance tax and issues the precious Tax Residence Certificate, an essential for benefiting tax treaties.

Structures holding company available : GBC versus AC

The Global Business Company represents the vehicle of choice for holding companies internationally searching access to the vast network of more than 45 treaties of non-double Imposition MauritiansThis tax resident company structure benefits from a rate ofImposition nominal of 15% on profits, with a partial exemption remarkable de 80% on most foreign-source income. This exemption reduces effectively the rate ofImposition just 3% me on dividends, interest and other foreign income.

THEAuthorized Company offers a alternative for structures ne requiring no access to tax treaties. Considered as non-resident for tax purposes Mauritian women, the AC benefits from a exoneration total income tax in Mauritius. Its effective place of management must be located outside Mauritius, making this structure simpler and less expensive to maintain, particularly suitable for pure holding activities.

Substance requirements economic for GBCs

To be recognized as a tax resident and access the benefits of corporate conventions. tax, a GBC must satisfied strict substance criteria economic. These requirements include the nomination of at least two administrators residents in Mauritius, theDirectors by a management company approved by the FSC, and maintaining the main bank account with a local bank.

La accounting local constitutes another pillar fundamental, with all registers accountants kept at the Mauritian head office. An annual audit by a Mauritian firm and the filing of the statements financial with the FSC are also required. The activities generators revenue (CIGA) must be carried out in or from Mauritius with qualified personnel and expenses operational issues. proportional.

Maintaining this substance involves annual costs significant variant usually across $15000 et $30000. These fees include the FSC license ($1000 à $5000), the services of the Management Company ($3000 à $8000), They fees des administrators residents ($2000 à $5000 each), the annual audit ($2000 à $5000) and local office costs ($1000 à $3000).

Fiscal advantages exceptional for holding companies

The partial exemption scheme of 80% applies to a wide range of foreign source income: dividends foreigners, interests, royalties, profits from the sale of shares Foreign and rental income. This exemption processes the rate ofImposition workforce of 15% at a rate remarkably competitive de 3%.

Mauritius is distinguished by the total absence of capital taxes, including wealth tax, succession, the tax on capital gains (except activity commercial), the annual property tax and withholding taxes on dividends distributed. This approach simplifies latency tax management of holding companies internationally.

The tax treaty network Mauritians allows for optimization significant flow International. For example, the dividends from India benefit of a reduced retention 5%, those of Singapore from a total exemption, while South Africa and France apply a retention limited to 5%. These advantages create but also substantial byoptimization legal tax.

Simplified process of constitution

The creation of a holding company Mauritian follows a process streamlined thanks to Business facilitation Act. Theincorporation requires only four steps Goals and can be accomplished in just a few days. The reservations of the name with the CBRD precedes the preparation documents constituent, followed by theincorporation formal then the GBC license application to the FSC.

Deadlines remain remarkably short: 2-3 working days for theincorporation (cost of $350) and 4-6 weeks to obtain the GBC license (fees $1000). Costs professionals vary between $5000 et $15000 according to complexity of the file, with a minimum capital symbolic de 1$ only.

Optimization for investors foreign

Creating a holding company can make it easier to obtain residence permits Mauritians. The Investor Occupation Permit requires a investment minimum of $50000 in a Domestic Company and offers a license 10 years renewableThe retirement permit, intended for those over 50 years, requires a minimum monthly transfer of $2000 from abroad.

Tax residents Mauritians benefit of the system advantageous of " remittances basis”: income from foreign sources is not taxable only if they are repatriated to Mauritius. This rule allows a planning fiscal sophisticatedThe scale progressive Mauritian (0% à 20% maximum) remains very competitive, with a slice ofexoneration on the first 390000MUR (about 8300€) and a maximum rate of 20% Beyond 2390000MUR (about 51000€).

Industry sectors privileged

Maurice excels particularly for holding companies holding holdings in companies African et Asian, wallets byinvestments International, of the property intellectual or assets real estate International. The activities of funding intra-group funding of projects, the emissions bond and operations leasing international also find favorable ground.

Asset management benefits from a favorable tax regime on sports committees management, access privileged to African markets and Asian, as well as a frame regulation sophisticated supported by local expertise developed.

Conformity with laws and regulations international et transparency

Holding companies Mauritian women must demonstrate a substance economic real to resist tax controls International according to BEPS standards. The criteria include a physical presence significant, local qualified staff, effective decision-making in Mauritius and expenditure operational issues. proportional to income.

Maurice participates active to standards International exchange ofinformations, including the Common Reporting Standard (CRS), FATCA with the USA, and exchange on request according to tax treaties. The Institutions financial Mauritian women apply des procedures strict of knowledge customer (KYC) and anti-money laundering whitening, guaranteeing la reputation of the jurisdiction.

Positioning competitive facing others courts

Compared to Dubai (9% corporate tax), Singapore (17%) or Malta (effective rate close to 5%), Mauritius offers an attractive balance with its effective rate of 3% on foreign income for GBCs. Costs of living represent about half of the European level, offering an advantage significant on the centers financial traditional.

The tropical quality of life, the democracy steady and the bilingualism English-French create a environment unique compared to dense urban centers or environments desert. Access privileged to African markets and Asian distinguishes Maurice from courts focused only on Europe or theAsia Pacific.

Facilities and services financial peak

The island hasinfrastructure Monuments with the most Internet network performant from Africa, a blanket 5Extended G, one procurement electric reliable and an airport international modernized serving all continentsThe robust banking sector includes Institutions solid local (MCB, SBM) and internationally (HSBC, Standard Bank), offering accounts multi-currency and the free repatriation benefits.

The skilled local workforce, with a rate ofliteracy de 90% and graduates in finance, IT and engineering, complete this ecosystem favorable. The population bilingual facilitates relations with European, African and Asian, while expat quotas relaxed can to attract specialists International.

Requirements regulatory for the creation of a holding company Mauritian

The creation of a holding company in Mauritius involves compliance with certain requirements regulatory specific, particularly for investors foreigners. These bonds, althoughdocuments to ensure the compliance, are perfectly manageable with a flawless professional adapted.
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Structures legal adapted to investors foreign

investors foreigners can hold 100% of the capital of a company Mauritian without restriction byshareholding. Of them structures Goals are available to project leaders: the Domestic Company for local activities and internationally, and the Global Business Company (GBC) specifically designed for operations offshore and trade international.

No minimum capital is required for theregistration, which simplifies latency access to these structures. The GBC remains, however, subject to a double regulation via the Companies Act 2001 and the Financial Services Act 2007, guaranteeing another credibility international reinforced.

Obligations de governance local for holdings

La governance locale constitutes a central element of the requirements Mauritian women. For a Domestic Company, at least one administrator must reside in Mauritius, while a GBC requires a minimum of two administrators residents. These administrators have to satisfied to the “fit and proper” criteria established by the authorities of regulation.

La nomination a qualified Company Secretary is also required, usually a natural or legal person resident in Mauritius. This secretary takes on the Responsibility Law of the maintenance of registers, deposits with the Registrar and theOrganisation des assemblies statutory.

Description of'Authorized Officer

Since the reform of 2020, each company must designate an authorized officer, often the secretary or a administrator local. This person ensures the communication des informations basic to the authorities, including the identity of recipients staff and the register of administrators, as part of the fight against whitening of silver. The notification the designation must intervene about 14 days following the constitution.

Processincorporation of a Global Business Company

The creation of a GBC requires inevitably the use of a Management Company approved by Financial Services Commission. This obligation guarantees compliance with standards professionals and facilitates the management of the requirements of compliance.
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The process begins with the signing of a mandateincorporation with the Management Company, followed by the structuring detailed of the GBC. The reservations of the name is done via the Registrar, accompanied of the definition des shareholders and nomination des administrators residents required.

La constitution of the GBL license file includes the online form FSC application, company statutes, a detailed business plan and theorganizational chart complete. The informations me on recipients staff and KYC documents (passports, supporting documents address, references banking) complete this file. The Management Company performs due diligence depth on the promoter.

Approval and implementation administrative

Financial Services Commission checks that the planned activity is mainly offshore, with transactions in foreign currency Foreign and non-resident customers. Theapproval obtained, theincorporation is carried out with the Registrar with filing of documents constituent and emission of the a certificate byincorporation.

Setting up the structure administrative involves the designation effective of administrators residents, theestablishment of the head office and the secretariat in Mauritius, usually via the Management Company. Opening a Mauritian bank account becomes an essential to ensure the transactions in foreign currency.

Substance requirements economic

Compliance with substance criteria economic constitutes a obligation fundamental for GBCs. These requirements include minimum local expenditures of approximately $12000 for a holding company or $15000 for an active entity, including management costs, audit, meetings and other local expenses.

Depending on the nature of the activities, the Recruitment specialist one to two local employees may prove to be toilet bag. These bonds aim to demonstrate a presence economic real in Mauritius, accordance to standards International BEPS.

Costs of constitution and management

The costs ofregistration of a company amount to approximately 3000MUR ($65 à $70), to which are added the costs professionals byflawless. For a GBC, the annual management costs include the fees of the Management Company ($3000 à $5000), the FSC royalty ($1500 à $1950) and the audit compulsory ($1300 à $2000 for a small structure).

These costs, although significant, remain largely offset by tax advantages available, particularly the effective rate of 3% on foreign income for GBCs benefiting of the partial exemption.

Residence permit for entrepreneurs

entrepreneurs foreign wish reside and manage locally their holding company can obtain a Occupation Permit subject to a investment minimum of $50000 and compliance with certain turnover targets. This possibility facilitates direct management of activities while reinforcing the substance economic of the structure.

Support professional an essential

La complexity requirements regulatory Mauritian women, particularly for GBCs, makes theflawless by professionals experienced absolutely an essential. These experts master the subtleties of the process ofincorporation bonds de compliance continues and the best practices to optimize the tax structure.

Their expertise allows them to navigate effectively in theecosystem regulation Mauritian, to ensure respect for all bonds legal and maximize tax benefits available. This assistance Professional also guarantees the sustainability of the structure and its compliance French developments regulatory futures.

Visa Premium: the flexible solution for nomads digital

The Premium Visa is an option particularly attractive for professionals wish settle down temporarily in Mauritius. This one-year residence permit, entirely renewable, addresses specifically to tourists, professionals and retirees eager to discover the advantages of life Mauritian in a tropical setting something exceptional for you.
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The criteria ofeligibility remain accessible with a minimum monthly income of $1500 or the detention of $18000 savings in a personal bank account. This flexibility allows teleworker et freelancers de benefiting of a legal status to carry out their activities professional, provided that their customers are located outside Mauritius.

Required documents include travel and health insurance, proof of accommodation, a valid passport and a copy of airline tickets round trip. The family can also benefiting of a dependent visa, facilitating so theinstallation complete family.

Retired residence permit: living your retirement in the tropics

The retirement residence permit offers a opportunity unique to people over 50 years to settle down durably to Mauritius. This formula requires an initial transfer of $2000 within 60 days of obtaining the permit, then monthly transfers equivalent à $2000 ou $24000 annually on a personal Mauritian bank account, guaranteeing so resources sufficient for a life comfortable on the island.
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This permit has advantages considerable with a validity of 10 years renewable and obtaining Auto-Feed of tax residence Mauritian. The latter allows benefiting of the tax framework advantageous of the island, in particular the system of " remittances basis” for foreign income.

Family extension is a major asset of this One device. Spouses, partners, grandchildren and children under 24 years may obtain a dependent residence permit for the same duration, facilitating so the reunification family in a environment secure and welcoming.

Permits self-employed : I'entrepreneurship One-to-one in Mauritius

The license self-employed, specially designed for entrepreneurs individual, consultants et freelancers, allows work légalement in Mauritius while benefiting of optimized taxation. This option proves to be particularly attractive for professionals wish develop their activities in the Indian Ocean.
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The criteria ofeligibility include a business plan approved by the Economic Development Board and the Prime Minister's Office, as well as an initial transfer of $50000 on a Mauritian bank account ofevolve after approval of the project. These funds can be used for expenses operational issues. of'evolve.

The requirements of performance commercial impose a minimum turnover of 750000MUR from the first year and 6000000MUR cumulated on 5 years. The permit, valid 10 years renewable, opens the way to a permanent resident permit of 20 years after 5 years activity, subject to an annual income of 3000000MUR or a cumulative income of 15000000MUR on 5 years.

Permits investor : develop are evolve in the Indian Ocean

The license investor Target them entrepreneurs ambitious wish establish activities commercial substantial in Mauritius. This One device requires a business plan validated by the Economic Development Board and the Prime Minister's Office, showing viability and impact economic of the planned project.
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THEinvestment initial amounts to $50000 to be transferred within 60 days after obtaining the residence permit. These funds are not blocked and can be used for the costs of theevolve. This sum important reflects the ambition of the expected projects and guarantees a commitment seriousness of theinvestor in the local economy.

bonds de performance commercial are proportionally higher with a minimum turnover of 1500000MUR from the first year and a cumulative objective of 20000000MUR over the first five years. The license, valid 10 years renewable, allows access to a permanent residence permit after 5 years of activity ofinvestor, with an annual turnover of 15000000MUR during 5 years or a cumulative turnover of 75000000MUR on 5 years.

Residence permit by investment real estate

THEcustomer of a good real estate constitutes a way preferred to obtain a Mauritian residence permit. This approach appeals particularly the investors wish combine residence and investment real estate in a dynamic tropical market.
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The criteria ofeligibility require thecustomer of a good with a minimum value of $375000 about Regional programs IRS, RES, PDS or R+ approved2The permit remains valid as long as the property remains in the cultural heritage. of'investor, thus providing long-term legal security.

Benefits include the right to reside, work and invest in Mauritius without occupation allow additional, The possibility to become a tax resident for benefiting tax benefits Mauritians, and theauthorization to rent out the property to generate income Additional. The permit extends automatically to spouses, partners and children via a dependent residence permit.

Program real estate specialized for non-residents

Regional programs IRS (Integrated Resort Scheme), RES (Real Estate Scheme), R+2 and PDS (Property Development Scheme) offer but also byinvestment real estate diversified. These Regional programs integrate usually des amenities high-end including gyms, marinas, beach clubs, golf courses and wellness centers.
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These residential homes secure offer a unique lifestyle, combining tropical comfort and premium services.investment in these Regional programs allows not only to obtain a residence permit but also to benefiting by capital gain potential in a market real estate Mauritian in development constant.

Residence permanent bases : I'outcome of'installation Mauritian

The residence permanent bases represents the ultimate goal for many expats wish settle down finally in Mauritius. Accessible after several years of residence under different permits, it offers maximum legal security and a integration complete in society Mauritian.

conditions access varies depending on the type of initial permit: 5 years minimum for the holders permit investor (15000000 MUR/year for 5 years OR 75000000 MUR cumulative over 5 consecutive years) or self-employed (3000000 MUR/year for 5 years OR 15000000 MUR cumulative over 5 consecutive years), with income or turnover thresholds specific. This progression Nature reward thecommitment economic and social of expatriates in the development of the island.

The residence permanent bases de 20 years provides stability exceptional and facilitates planning long-term projects the staff et professionalsIt also constitutes a step towards a potential naturalization Mauritian for the people wish fit in finally in their adopted country.

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Strong in our knowledge des structures GBC and bonds of substance economic detailed previously, our team guides you in the optimal choice between Global Business Company and Authorized Company. We orchestrates the whole process: from the study of feasibility to obtaining your license, including drafting the statutes and opening bank accounts professionals. Our network of local experts (lawyers, accountants, auditors) ensures compliance scrupulous FSC requirements. ⚖️

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Whether you choose a Premium Visa, a retired permit or a permit investor as mentioned in our analysis, we offer you a research service Real estate Tailored. From the rental temporary withcustomer of goods eligible for residence permits ($375000 minimum), we will let's accompany in every decision. Our approach includes visits virtual, checks legal thorough et talks tariff optimized. 🔑

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Our philosophy rests on a flawless transparent, ethics and Tailored. In contrary to the approaches standardized, we tailor our services to your unique profile: entrepreneur creating his GBC, retired searching theoptimization tax, or family wish a new quality of tropical life. With our contacts privileged (WhatsApp Mauritius: +230545706884, Telephone France: +33980801114), your Mauritian project becomes a controlled and secure reality. 🌟