Find answers to common questions.
1. What is a holding company?
A holding company is a company whose primary purpose may include holding shares or other investments in one or more subsidiaries or businesses.
It may be used as part of a wider corporate or investment structure.
2. Why establish a holding company in Mauritius?
Mauritius may be considered for certain international holding structures because of its established corporate and financial services ecosystem and international business framework.
The suitability of a Mauritius holding company depends on the underlying assets, countries involved, investment strategy and applicable tax rules.
3. Can a Mauritius company hold shares in another company?
Yes. A Mauritius company can generally hold shares in another company, subject to applicable corporate, regulatory and investment requirements.
4. Can a Mauritius company own intellectual property?
A company may potentially own intellectual property such as trademarks, copyrights or other intangible assets.
However, the legal, tax and substance implications should be reviewed before establishing an intellectual property holding structure.
5. Can a Mauritius company hold real estate?
A company may potentially hold real estate, but ownership of property by foreign-owned companies can be subject to specific rules, approvals and restrictions depending on the property and transaction.
Professional advice should be obtained before proceeding with a property structure.
6. Can Mauritius be used for an investment holding structure?
Yes. Mauritius can be used for certain investment holding structures.
The appropriate company type depends on the investments, jurisdictions involved, management and control and applicable regulatory and tax requirements.
7. Can a holding company receive dividends from subsidiaries?
A holding company may receive dividends from subsidiaries, subject to the laws of the relevant jurisdictions and the applicable tax treatment.
The tax consequences should be assessed on a case-by-case basis.
8. Can a Mauritius company make investments overseas?
Yes. A Mauritius company may potentially make investments outside Mauritius.
The company should consider foreign exchange, corporate, tax, regulatory and reporting requirements applicable to the investment and destination country.
9. Can a Mauritius company have subsidiaries abroad?
Yes. A Mauritius company can potentially establish or acquire subsidiaries in other jurisdictions.
The resulting group structure should be reviewed from legal, accounting, tax and governance perspectives.
10. Can Baldo help establish a holding structure?
Yes. Baldo Corporate Services can assist with the incorporation and ongoing corporate administration of holding and investment structures.
For complex international tax or legal structures, we recommend coordinating with specialist advisers.