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Mauritius
Jurisdictions

Location
island in the Indian Ocean, 800 km east of Madagascar
Area
2,040 sq. km.
Population
1,200,206
Capital
Port-Louis
Language
English
Currency
Mauritian Rupee (MR), 1USD=29.8MR
Legal system

based on French civil law, Corporate laws – on English common law

Type of company

Category 1 Global Business Company (GBC1) – former offshore company and Category 2 Global Business Company (GBC2) – former international company

Minimum authorised share capital

not fixed, recommended - USD 100 000 (for GBC2)

Paid capital
not fixed
Minimum number of shareholders
one for GBC2, 2 for GBC1
Minimum number of directors
one, for GBC1 – individual resident, for GBC2 - individual or corporate, resident or not
Nominee services
available
Bearer shares

not available

Public disclosure of shareholders
no, but obligatory filing with the Registrar
Taxation

15% - for GBC1, annual government fee (USD200 - GBC2, USD – 1570 – GBC1)

Submit annual return and accounts
yes, but only for GBC1
Annual audit

required for GBC1

Shelf companies
available GBC2
Time to supply documents
shelf companies – a few days, tailor made - 3 weeks
Need to travel
no
Additional information

Hague Convention 1961 applies, Double Taxation Treaties with more than 25 countries

 

Jurisdictions

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FAQ
What is offshore?

The word "offshore" has no precise legal dictionary definition, it simply means "situated or operating in a foreign country or at some distance from the shore" and reflects the fact that most low tax jurisdictions are islands.

read more >>

Portfolio of Laws
- BVI - Trustee (Amendment) Act, 2003

- Cayman Islands - The Companies Law (CAP.22) - (2002 Revision)

- Cyprus - The Income Tax Law of 2002

more laws >>

Comparison Table >>
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G.S.L. Law & Consulting