{"id":1570,"date":"2026-11-10T17:51:31","date_gmt":"2026-11-10T13:51:31","guid":{"rendered":"https:\/\/www.csecretarial.com\/?p=1570"},"modified":"2026-11-10T17:54:41","modified_gmt":"2026-11-10T13:54:41","slug":"proces-verbaux-conseil-substance-economique-maurice","status":"publish","type":"post","link":"https:\/\/www.csecretarial.com\/fr\/proces-verbaux-conseil-substance-economique-maurice\/","title":{"rendered":"Proc\u00e8s-verbaux de conseil : comment prouver la substance \u00e9conomique \u00e0 Maurice"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Longtemps per\u00e7us comme une formalit\u00e9 administrative, les proc\u00e8s-verbaux des conseils d\u2019administration (<em>board minutes<\/em>) sont devenus un \u00e9l\u00e9ment central de la s\u00e9curit\u00e9 juridique et fiscale des soci\u00e9t\u00e9s mauriciennes. Entre le contr\u00f4le accru des r\u00e9gulateurs et les pr\u00e9cisions jurisprudentielles sur le r\u00e9gime d\u2019exemption partielle de 80 %, une documentation lacunaire peut fragiliser la position d\u2019une entreprise lors d\u2019un contr\u00f4le.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019enjeu n\u2019est pas de produire des documents pour la forme. Il s\u2019agit de d\u00e9montrer, par des \u00e9l\u00e9ments coh\u00e9rents et tra\u00e7ables, que les d\u00e9cisions strat\u00e9giques sont r\u00e9ellement prises depuis Maurice et que la soci\u00e9t\u00e9 exerce une activit\u00e9 \u00e9conomique effective sur le territoire.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quel est le lien entre proc\u00e8s-verbaux et substance \u00e9conomique \u00e0 Maurice ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c0 Maurice, les proc\u00e8s-verbaux constituent l\u2019une des preuves mat\u00e9rielles les plus importantes de la gouvernance effective d\u2019une soci\u00e9t\u00e9.<\/strong> Ils permettent de documenter les d\u00e9lib\u00e9rations, les risques examin\u00e9s, les alternatives \u00e9tudi\u00e9es et les raisons \u00e9conomiques des d\u00e9cisions prises.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sans cette tra\u00e7abilit\u00e9, une entreprise peut avoir du mal \u00e0 d\u00e9montrer que les d\u00e9cisions strat\u00e9giques ont r\u00e9ellement \u00e9t\u00e9 prises depuis Maurice. Cela peut fragiliser sa position face \u00e0 la FSC, \u00e0 la MRA ou \u00e0 une administration fiscale \u00e9trang\u00e8re. Les autorit\u00e9s mauriciennes exercent des contr\u00f4les compl\u00e9mentaires sur la r\u00e9alit\u00e9 de la gouvernance :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La<\/strong> <a href=\"https:\/\/www.fscmauritius.org\/\">Financial Services Commission<\/a> <strong>(FSC)<\/strong> v\u00e9rifie notamment qu\u2019une <em>Global Business Company<\/em> (GBC) est g\u00e9r\u00e9e et contr\u00f4l\u00e9e depuis Maurice en vertu de l&rsquo;article 71 du <em>Financial Services Act 2007<\/em>.<\/li>\n\n\n\n<li><strong>La<\/strong> <a href=\"https:\/\/www.mra.mu\/\">Mauritius Revenue Authority<\/a> <strong>(MRA)<\/strong> examine si les CIGA sont r\u00e9ellement men\u00e9es \u00e0 ou depuis Maurice, dans le cadre des conditions de substance applicables \u00e0 l\u2019exemption.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Comment b\u00e9n\u00e9ficier de l\u2019exemption partielle de 80 % face \u00e0 la MRA ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Pour b\u00e9n\u00e9ficier de l\u2019<\/strong><a href=\"https:\/\/www.mra.mu\/\">exemption partielle de 80 %<\/a> <strong>sur les revenus vis\u00e9s,<\/strong> notamment les revenus d\u2019int\u00e9r\u00eats relevant de l\u2019Item 7, une soci\u00e9t\u00e9 doit d\u00e9montrer qu\u2019elle exerce ses CIGA \u00e0 ou depuis Maurice, qu\u2019elle emploie un personnel qualifi\u00e9 ad\u00e9quat et qu\u2019elle engage un niveau de d\u00e9penses proportionn\u00e9 \u00e0 son activit\u00e9.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019arr\u00eat rendu par la Supreme Court of Mauritius le 31 janvier 2025 dans l\u2019affaire <a href=\"https:\/\/prismchambers.com\/en\/mus\/publication\/tax-alert-alteo-energy-ltd-v-arc-dg-mra\"><em>Alteo Energy Ltd v ARC &amp; DG, MRA<\/em><\/a> a pr\u00e9cis\u00e9 que les revenus d\u2019int\u00e9r\u00eats ne devaient pas n\u00e9cessairement d\u00e9couler de la CIGA pour ouvrir droit \u00e0 l\u2019exemption, tout en laissant intactes les autres conditions de substance pr\u00e9vues par la Regulation 23D(2). Cette d\u00e9cision a confirm\u00e9 qu\u2019une soci\u00e9t\u00e9 pouvait pr\u00e9tendre \u00e0 l\u2019exemption partielle de 80 % sur des revenus d\u2019int\u00e9r\u00eats, y compris lorsque ces revenus ne constituent pas son activit\u00e9 principale, tout en r\u00e9affirmant le caract\u00e8re d\u00e9terminant des crit\u00e8res de substance. Pour r\u00e9duire le risque de remise en cause de cet avantage, la soci\u00e9t\u00e9 doit documenter :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>La localisation des d\u00e9cisions.<\/strong> Les proc\u00e8s-verbaux doivent d\u00e9montrer une prise de d\u00e9cision effective depuis Maurice, notamment par la participation active des administrateurs r\u00e9sidents et la tra\u00e7abilit\u00e9 des \u00e9changes.<\/li>\n\n\n\n<li><strong>Les moyens humains.<\/strong> La soci\u00e9t\u00e9 doit disposer, directement ou indirectement, d\u2019un nombre ad\u00e9quat de personnes qualifi\u00e9es employ\u00e9es \u00e0 Maurice pour conduire ses CIGA.<\/li>\n\n\n\n<li><strong>La proportionnalit\u00e9 des d\u00e9penses.<\/strong> L\u2019engagement de frais op\u00e9rationnels locaux doit rester proportionn\u00e9 au niveau d\u2019activit\u00e9 de la soci\u00e9t\u00e9.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Que doivent contenir des proc\u00e8s-verbaux conformes \u00e0 Maurice ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Des proc\u00e8s-verbaux conformes \u00e0 Maurice doivent documenter la convocation r\u00e9guli\u00e8re, la participation active des administrateurs r\u00e9sidents, le d\u00e9tail des d\u00e9bats strat\u00e9giques et la justification \u00e9conomique de chaque r\u00e9solution adopt\u00e9e.<\/strong> Des minutes qui se limitent \u00e0 ent\u00e9riner des d\u00e9cisions d\u00e9j\u00e0 arr\u00eat\u00e9es \u00e0 l\u2019\u00e9tranger affaiblissent la preuve de substance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour renforcer la position de la soci\u00e9t\u00e9 lors d\u2019un contr\u00f4le de la FSC ou d\u2019un audit de la MRA, la documentation du conseil d\u2019administration doit int\u00e9grer quatre \u00e9l\u00e9ments cl\u00e9s :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Les dossiers pr\u00e9paratoires (<\/strong><strong><em>board packs<\/em><\/strong><strong>).<\/strong> L\u2019envoi des convocations et des documents financiers en amont de la r\u00e9union permet aux administrateurs r\u00e9sidents d\u2019examiner les dossiers avant la s\u00e9ance.<\/li>\n\n\n\n<li><strong>Le d\u00e9roul\u00e9 des d\u00e9lib\u00e9rations.<\/strong> La consignation des questions pos\u00e9es, des risques \u00e9valu\u00e9s et des alternatives d\u00e9battues lors de la s\u00e9ance aide \u00e0 d\u00e9montrer la r\u00e9alit\u00e9 des \u00e9changes.<\/li>\n\n\n\n<li><strong>La motivation \u00e9conomique des r\u00e9solutions.<\/strong> Les raisons commerciales et financi\u00e8res pr\u00e9cises justifiant l\u2019approbation d\u2019un contrat, d\u2019un pr\u00eat ou d\u2019un placement doivent \u00eatre explicit\u00e9es.<\/li>\n\n\n\n<li><strong>La tenue des registres statutaires.<\/strong> La mise \u00e0 jour du registre des administrateurs, des actionnaires, des b\u00e9n\u00e9ficiaires effectifs et des s\u00fbret\u00e9s inscrites compl\u00e8te le dossier l\u00e9gal.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Quel est le r\u00f4le du Company Secretary dans la gouvernance \u00e0 Maurice ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00c0 Maurice, le Company Secretary contribue \u00e0 la conformit\u00e9 l\u00e9gale de la soci\u00e9t\u00e9 en vertu du<\/strong> <a href=\"https:\/\/lawsofmauritius.govmu.org\/portal\/viewlegislationdocument\/web\/?doctitle=Q29tcGFuaWVzIEFjdA==&amp;docnumber=&amp;doctype=act\"><strong><\/strong>Companies Act 2001<\/a> <strong>en organisant les r\u00e9unions du conseil, en r\u00e9digeant les proc\u00e8s-verbaux, en tenant les registres statutaires \u00e0 jour et en effectuant les d\u00e9p\u00f4ts obligatoires aupr\u00e8s du Registrar of Companies.<\/strong> Il ne garantit pas \u00e0 lui seul la conformit\u00e9 l\u00e9gale, qui reste une responsabilit\u00e9 fiduciaire des administrateurs, mais il assure la rigueur et la tra\u00e7abilit\u00e9 administrative de la gouvernance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u2019appuyer sur un cabinet sp\u00e9cialis\u00e9 comme <a href=\"https:\/\/www.csecretarial.com\/fr\/services\/\">C&amp;S Secretarial Services<\/a> permet de structurer cette gouvernance \u00e0 chaque \u00e9tape :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Pr\u00e9paration et suivi des conseils.<\/strong> Coordination des ordres du jour, diffusion des <em>board packs<\/em> et r\u00e9daction de proc\u00e8s-verbaux d\u00e9taill\u00e9s refl\u00e9tant la r\u00e9alit\u00e9 des d\u00e9bats.<\/li>\n\n\n\n<li><strong>Gestion des obligations statutaires.<\/strong> Tenue des registres l\u00e9gaux et d\u00e9p\u00f4t annuel des <em>annual returns<\/em> et \u00e9tats financiers.<\/li>\n\n\n\n<li><strong>Revue documentaire.<\/strong> Audit des dossiers corporatifs pour s\u2019assurer qu\u2019ils r\u00e9pondent aux exigences actuelles de la FSC et de la MRA.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Questions fr\u00e9quentes sur les proc\u00e8s-verbaux de conseil<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Combien d\u2019administrateurs r\u00e9sidents sont obligatoires pour une GBC \u00e0 Maurice ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>En vertu de l\u2019article 71(3)(b)(i) du<\/strong> <a href=\"https:\/\/lawsofmauritius.govmu.org\/portal\/viewlegislationdocument\/web\/?doctitle=RmluYW5jaWFsIFNlcnZpY2VzIEFjdA==&amp;docnumber=&amp;doctype=act\"><strong><\/strong>Financial Services Act 2007<\/a><strong>, toute Global Business Company doit compter au moins deux administrateurs r\u00e9sidents \u00e0 Maurice.<\/strong> Ces administrateurs doivent disposer d\u2019une r\u00e9elle ind\u00e9pendance d\u2019esprit et de jugement.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Un conseil d\u2019administration \u00e0 Maurice peut-il se tenir par visioconf\u00e9rence ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Oui, mais la gouvernance doit d\u00e9montrer une prise de d\u00e9cision effective depuis Maurice.<\/strong> L\u2019article 71(3)(b)(v) du FSA pr\u00e9voit que les r\u00e9unions des administrateurs incluent au moins deux administrateurs de Maurice.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Quels sont les risques en cas de substance \u00e9conomique insuffisante \u00e0 Maurice ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Une substance \u00e9conomique insuffisante peut exposer la soci\u00e9t\u00e9 \u00e0 une remise en cause de l\u2019<\/strong><a href=\"https:\/\/www.mra.mu\/index.php\/taxes-duties\/corporate-taxation\">exemption partielle de 80 %<\/a> <strong>par la<\/strong> <a href=\"https:\/\/www.mra.mu\/\"><strong><\/strong>MRA<\/a> <strong>sur les revenus concern\u00e9s<\/strong>. L&rsquo;entreprise s&rsquo;expose \u00e9galement \u00e0 une contestation de sa r\u00e9sidence fiscale \u00e0 l\u2019\u00e9tranger et \u00e0 des mesures r\u00e9glementaires de la FSC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Les proc\u00e8s-verbaux suffisent-ils \u00e0 prouver la substance \u00e9conomique ?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Non, les proc\u00e8s-verbaux sont un \u00e9l\u00e9ment important, mais ils ne suffisent pas \u00e0 eux seuls.<\/strong> Ils doivent \u00eatre coh\u00e9rents avec les moyens humains, les d\u00e9penses locales, les d\u00e9cisions r\u00e9elles et l\u2019activit\u00e9 \u00e9conomique effective de la soci\u00e9t\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Vous souhaitez s\u00e9curiser la r\u00e9daction de vos proc\u00e8s-verbaux ou auditer la gouvernance de votre soci\u00e9t\u00e9 \u00e0 Maurice ?<\/strong> Contactez l&rsquo;\u00e9quipe de <a href=\"https:\/\/www.csecretarial.com\/fr\/contact\/\">C&amp;S Secretarial Services<\/a> d\u00e8s aujourd&rsquo;hui pour un accompagnement sur mesure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sources de cet article :&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/lawsofmauritius.govmu.org\/portal\/viewlegislationdocument\/web\/?docnumber=&amp;doctitle=RmluYW5jaWFsIFNlcnZpY2VzIEFjdA==&amp;doctype=act\">Laws of Mauritius, Financial Services Act, section 71<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/lawsofmauritius.govmu.org\/portal\/viewlegislationdocument\/web\/?doctitle=Q29tcGFuaWVzIEFjdA==&amp;docnumber=&amp;doctype=act\">Laws of Mauritius, Companies Act<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/prismchambers.com\/en\/mus\/publication\/tax-alert-alteo-energy-ltd-v-arc-dg-mra\">CMS Prism Chambers, Tax Alert: Alteo Energy Ltd v ARC &amp; DG, MRA<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mra.mu\/\">Mauritius Revenue Authority<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.fscmauritius.org\/\">Financial Services Commission Mauritius<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Longtemps per\u00e7us comme une formalit\u00e9 administrative, les proc\u00e8s-verbaux des conseils d\u2019administration (board minutes) sont devenus un \u00e9l\u00e9ment central de la s\u00e9curit\u00e9 juridique et fiscale des soci\u00e9t\u00e9s mauriciennes. Entre le contr\u00f4le accru des r\u00e9gulateurs et les pr\u00e9cisions jurisprudentielles sur le r\u00e9gime d\u2019exemption partielle de 80 %, une documentation lacunaire peut fragiliser la position d\u2019une entreprise lors [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":1567,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[104],"tags":[339,299,335,226,300,338,337,336],"class_list":["post-1570","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-secretariat-dentreprise","tag-board-minutes","tag-corporate-governance","tag-exemption-partielle-80","tag-fsc-maurice","tag-fsc-mauritius-2","tag-mra-maurice","tag-proces-verbaux-conseil","tag-substance-economique-maurice"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Proc\u00e8s-verbaux de conseil : 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