GBC and Authorised Company in Mauritius

Ensuring compliance and good governance for your international investments

Mauritius has firmly established itself as a strategic financial hub for international investors, thanks to its stable legal framework and flexible corporate structures. Among the most prominent options are the Global Business Company (GBC) and the Authorised Company, both offering a secure, internationally compliant environment for local and cross-border operations.

C&S Secretarial Services outlines why these entities are essential tools for ensuring good governance, compliance and transparency and enabling businesses to optimise their international investments and transactions.

The importance of GBCs in Mauritius: Key figures and economic role

GBCs play a pivotal role in the Mauritian financial ecosystem. According to the IMF’s 2025 report, more than 13,000 GBCs were operational in Mauritius as of December 2023, a testament to their growing economic significance. These companies are integrated into the national accounts and balance of payments, contributing meaningfully to the country’s revenue and economic activity.

Main activities of GBCs

Holding equity and managing financial assets
Fund management and advisory services for international investors
International trade and cross-border transactions
Diversified financial services, including portfolio structuring and optimisation

The IMF has noted some discrepancies in estimates related to output and implied exports, prompting the Bank of Mauritius and Statistics Mauritius to align their data with technical assistance from the IMF. This process aims to ensure the reliability of macroeconomic indicators and strengthen the credibility of Mauritius as a financial centre.

Encart 1 – Key GBC statistics in Mauritius

Over 13,000 GBCs were active in Mauritius as of December 2023
Of the 13,564 GBC licences, approximately 30% are under foreign ownership
GBCs mainly focus on equity holding, fund management, international trade, and consultancy services
The IMF highlights their key role in the Mauritian economy and their growing integration into national accounts and the balance of payments

The GBC: A secure vehicle for international business

GBCs are licensed by the Financial Services Commission (FSC) and are designed for companies that conduct primarily international activities. They offer a flexible, compliant and transparent structure that aligns with both local and global legal requirements.

Governance and compliance

Regular board meetings
Detailed minutes for each strategic decision
Accurate bookkeeping and financial reporting, aligned with FSC and international standards

These requirements ensure transparency and reliability, building trust among partners and foreign investors.

Strategic uses of the GBC

International investments and asset management
Holding international and local companies
Global trade within a secure legal framework

Encart 2 – Governance and statistical harmonisation

The Bank of Mauritius and Statistics Mauritius have improved the consistency of macroeconomic data related to GBCs
Collaboration supported by the IMF through several missions (2021, 2024, and 2025)
Goal: to align statistical treatment of GBC-related services with international standards
Notable progress in the inclusion of GBCs in national accounts and the balance of payments, despite some ongoing discrepancies

The Authorised Company: A structure for foreign investors

The Authorised Company allows foreign investors to hold a majority stake while operating within Mauritius’ legal framework, ideal for securing international projects while retaining company control.

Governance and requirements

Appointment of a company secretary for legal and administrative oversight
General meetings and board meetings with full documentation
Compliance with FSC and tax authority requirements

Strategic benefits

Access to international investments and financial projects
Asset and fund management
Structuring of real estate or commercial projects requiring local authority approval

Governance in Mauritius: A pillar of investor security

Mauritius enforces strict standards to ensure sound corporate governance:

Clear management structures with well-defined responsibilities
Minutes of meetings and clear decision reports for all management committees
Documented decisions and meetings across all governing bodies
These requirements, combined with a stable legal framework, ensure investment security and alignment with both local and international obligations.

Additional services to maximise compliance and performance

Creating a GBC or Authorised Company goes beyond legal registration. The following additional services allow business leaders to focus on strategic growth:

Corporate secretarial and administrative services: organising meetings, drafting minutes, monitoring legal obligations
Registered office address provision
Work and residence permits for foreign directors
Tax and accounting services for compliance and optimisation
Opening of local and international bank accounts

Why choose Mauritius for your GBC or Authorised Company

Mauritius offers a trusted and recognised legal framework, ideal for securing your operations and attracting international investors:

Competitive tax regime and double taxation avoidance agreements
Political and economic stability;
Robust financial infrastructure: banks, specialised services, stock exchange
Internationally favourable time zone and digital connectivity for global operations

Contact C&S Secretarial Services to create your Global Business Company (GBC) or Authorised Company in Mauritius. Our team provides end-to-end support, from legal registration to ongoing administrative management and regulatory compliance. We help you secure your operations so you can focus on growing your business in full transparency and alignment with international standards.

Source:

Statistiques économiques : le FMI salue les avancées, mais pointe des divergences – defimedia.info

EBC Financial Group Enters South Africa, Advancing Strategic Expansion in Africa – ebc.com