Setting up a Global Business Company in Mauritius

Leverage a powerful jurisdiction for global investment and expansion

With its enduring economic and legal stability, Mauritius has become a coveted hub for investors from across the globe. The Global Business Company (GBC) provides an ideal framework for companies seeking to expand internationally, offering an advantageous tax environment and a sterling reputation. This article outlines the key benefits of establishing a GBC and the conditions for accessing this structure, whether you are a foreign national or a Mauritian resident. C&S Secretarial Services, a leading expert in corporate secretarial and administrative services in Mauritius, sheds light on the essentials.

Why choose a GBC structure in Mauritius?

The GBC enables investors to set up a legal entity in Mauritius while benefiting from attractive fiscal and regulatory advantages. This structure is particularly well-suited to businesses generating international revenue and aiming to establish a legitimate operational base on the island.

Five key advantages of a GBC in Mauritius

Many entrepreneurs have already chosen the GBC structure to expand their international activities for the following reasons:

The standard corporate tax rate is 15%, but through the application of a partial exemption, the effective rate can be reduced to as low as 3%.
Mauritius has signed over 45 double taxation treaties, facilitating smoother cross-border transactions and offering protection against double taxation.
Mauritius adheres to OECD and European Union standards, reinforcing its reputation as a credible and well-regulated investment destination.
Setting up a GBC is efficient, thanks to simplified procedures and transparent administration.
Investors benefit from the ability to open foreign currency bank accounts and enjoy financial services tailored to international needs.

What are the conditions for establishing a GBC in Mauritius?

Although forming a GBC in Mauritius is a relatively straightforward process, certain legal and fiscal conditions must be observed. Here is what investors need to know:

General requirements

Appointment of at least two resident directors based in Mauritius to oversee and control the company’s operations.
Engagement of a licensed corporate secretary, such as C&S Secretarial Services, to ensure compliance with all legal and regulatory obligations.
Submission of audited financial statements to the Financial Services Commission (FSC) on an annual basis.
Maintenance of a registered office with a physical address in Mauritius.

Who can establish a GBC in Mauritius?

The GBC is open to both foreign and Mauritian investors, provided they meet the stipulated legal and fiscal requirements. However, specific nuances apply depending on the investor’s status.

I am a foreign investor: Why choose the GBC in Mauritius?

For foreign investors, the GBC represents an excellent opportunity to structure international business activities while benefiting from an advantageous tax and legal environment. The key benefits include:

Competitive tax rates

The standard corporate tax rate of 15% can be reduced to an effective rate of 3% through the partial exemption applicable to foreign-sourced income. This makes the GBC an attractive structure for multinational companies and investors aiming to optimize profits while minimizing tax exposure.

Robust and secure legal framework

Mauritius offers a dependable legal system based on English common law principles, complemented by a transparent and equitable judiciary. This ensures high-level protection and security for structuring international ventures.

Extensive International fiscal agreements

Mauritius’ network of over 45 tax treaties enables investors to avoid double taxation and benefit from reduced tax rates on international income, simplifying global transactions and enhancing financial flows.

Easy access to international banking services

Mauritius boasts a sophisticated banking infrastructure, allowing GBCs to operate multicurrency accounts and leverage services designed for internationally active companies.

I am a Mauritian Investor: Is the GBC suitable for my activities?

Mauritian investors can also benefit from the GBC structure, provided their activities target foreign markets. Key considerations include:

A structure designed for offshore investments

For investors looking to consolidate international investments, the GBC offers a robust offshore structure with access to fiscal advantages and enhanced international credibility.

Compliance with local regulations

Mauritian residents must ensure that their GBC does not generate income within Mauritius. The entity must operate exclusively on international markets, making it an ideal structure for overseas real estate investments, financial markets operations, or consulting businesses serving foreign clients.

Flexible and optimized taxation

As with foreign investors, Mauritian residents enjoy significant tax advantages, including the possibility to reduce the effective corporate tax rate to 3%, while remaining fully compliant with international fiscal standards.

C&S Secretarial Services: Your trusted partner for GBC formation

The establishment of a Global Business Company demands precision and expertise to ensure strict compliance with both local and international requirements. C&S Secretarial Services offers a comprehensive suite of corporate services, including company formation, day-to-day management support, document filing, and tax compliance oversight.

GBC: A strategic gateway to global investment

Whether you are a foreign entrepreneur or a Mauritian investor, the Global Business Company offers a flexible, secure, and highly advantageous structure for expanding your activities internationally. It ensures fiscal optimization, robust legal protection, and access to a stable and dynamic business environment, while remaining simple to manage and integrate into your global strategy.

For more information on setting up your GBC or to receive tailored support, contact C&S Secretarial Services and take the next step toward realizing your international ambitions.