Find answers to common questions.
1. What type of company should I set up in Mauritius?
The appropriate structure depends on your business model, ownership, activities, location of operations, management and control, tax objectives and regulatory requirements.
Common structures include domestic companies, Global Business Companies and Authorised Companies.
A professional assessment should be carried out before selecting the structure.
2. What is a Private Company Limited by Shares?
A private company limited by shares is a separate legal entity incorporated under the Mauritius Companies Act.
It is commonly used for commercial businesses and can be suitable for many activities conducted in Mauritius, subject to applicable licensing and regulatory requirements.
3. What is a Domestic Company in Mauritius?
A Domestic Company is generally a company whose main business operations are carried out in Mauritius.
It can be suitable for businesses conducting their commercial activities locally, including many trading, consulting, professional and service businesses.
4. What is a Global Business Company?
A Global Business Company, commonly referred to as a GBC, is a Mauritius company designed for qualifying global business activities.
A GBC is subject to specific requirements, including requirements concerning its directors, administration and business activities.
The structure should be considered where the company's circumstances and international activities justify this type of structure.
5. What is an Authorised Company?
An Authorised Company is generally intended for businesses whose activities and control and management are outside Mauritius.
It can be used for certain activities such as investment holding, international trading, management and consultancy, subject to the applicable requirements.
An Authorised Company must have a registered agent in Mauritius.
6. What is the difference between a Domestic Company and a GBC?
A Domestic Company is generally designed for businesses whose main operations are carried out in Mauritius.
A GBC is designed for qualifying global business activities and has additional requirements concerning its structure, management and administration.
The correct choice depends on the actual activities and circumstances of the business.
7. What is the difference between a GBC and an Authorised Company?
A GBC is intended for qualifying global business activities and is subject to specific requirements, including resident directors and administration by a licensed Management Company.
An Authorised Company is generally used where the business activities and control and management are outside Mauritius and requires a registered agent.
The choice should be based on the company's actual business model rather than simply its tax treatment.
8. Which company structure is suitable for an international business?
There is no universal answer.
An international business may potentially consider a GBC, Authorised Company or another corporate structure depending on where its activities are carried out, where management and control take place, its investment objectives and applicable tax and regulatory requirements.
9. Can a Mauritius company be used as a holding company?
Yes. A Mauritius company can potentially be used as a holding company for shares or investments, subject to the applicable laws and tax considerations.
The appropriate structure depends on the nature and location of the underlying investments.
10. Can Baldo help me choose the right company structure?
Yes. We can discuss your business model, ownership structure, activities and objectives and help identify the corporate structure that may be appropriate for your circumstances.
Where specialised legal or tax advice is required, we recommend involving the appropriate professional adviser.