Mauritius
Connect African and Asian investment opportunities
Mauritius provides corporate structures for domestic operations, international business, investment holding, and regulated financial activities. Its global business sector is supervised by the Financial Services Commission, while companies remain subject to applicable corporate, tax, licensing, and reporting requirements.
Mauritius may be considered by investors, international groups, family offices, professional firms, and businesses seeking a structured base for cross-border investment, holding activities, regional ownership, and international services.
Why Mauritius?
Cross-Border Structuring Potential
Mauritius may form part of international ownership, investment, financing, and operating structures, subject to appropriate commercial purpose, management, substance, tax residence, and regulatory compliance.
International Business Environment
Mauritius is positioned by its Economic Development Board as an international business and investment center supporting both inward and outward investment.
Regulated Global Business Framework
Global business and non-bank financial services are regulated by the Mauritius Financial Services Commission. Activities falling within regulated categories require the appropriate licence, registration, or authorization.
Multiple Structuring Routes
Businesses can consider domestic companies, corporations holding Global Business Licences, Authorised Companies, and separately licensed investment or financial-services structures.
Treaty access or tax benefits are not automatic and depend on the structure’s facts, management, beneficial ownership, substance, and the relevant tax rules.
Mauritius Company and Structuring Options
Domestic Company
- For businesses carrying out commercial or operational activities in Mauritius, subject to the relevant registration, tax, employment and sector requirements.
Global Business Corporation
- For eligible international holding, investment, financing, professional-services and regional ownership activities. It is managed and controlled from Mauritius and administered by a licensed management company.
Authorised Company
- For eligible companies conducting business principally outside Mauritius and maintaining their place of effective management outside Mauritius. A licensed management company must act as the registered agent.
Regulated Investment and Financial Structures
- For funds, asset managers, financial-service providers and other regulated activities requiring FSC licensing, registration or supervision.
- These activities require separate assessment and may require an FSC licence, registration, local appointments, governance arrangements, audits, regulatory reporting, and continuing supervision.
Core Services
GLOBAL BUSINESS CORPORATIONS
Formation and administration of corporations holding a Global Business Licence for eligible international activities.
AUTHORISED COMPANIES
Establishment of Authorised Companies conducting business principally outside Mauritius and maintaining their place of effective management abroad.
FSC-LICENSED INVESTMENT STRUCTURES
Coordination of funds, asset-management businesses, financial-service providers, and other structures requiring FSC licensing or registration.
MANAGEMENT COMPANY COORDINATION
Applications, registered-office arrangements, administration, and ongoing compliance coordinated through a licensed Mauritius management company.
SUBSTANCE & TAX RESIDENCE
Support with management and control, local governance, core income-generating activities where applicable, tax residence, and substance documentation.
AFRICA-ASIA INVESTMENT STRUCTURING
Mauritius platforms for regional ownership, cross-border investment, financing, holding structures, and expansion between Africa and Asia.
Ongoing Mauritius Company Requirements
Ongoing obligations vary according to whether the entity is a domestic company, Global Business Corporation, Authorised Company, fund, or another regulated structure.
Requirements may include:
- Annual company filings
- Corporate tax returns
- Financial statements
- Audits or financial summaries
- Licence or authorization renewals
- Management company administration
- Beneficial-ownership records
- Accounting records
- Applicable substance requirements
- Regulatory reporting
Mauritius provides electronic systems for company tax returns and payments, while Global Business Licence holders and Authorised Companies remain subject to applicable FSC oversight.
Banking & Financial Support
Application Support
Liaison with banking institutions throughout the account opening process.
Financial Services
Assistance with trade finance, payment gateways, and digital banking solutions.
ENCOR Services
Company Formation
Multi-jurisdictional entity registration (HK, BVI, Cayman, etc.), shareholding structure design, legal document drafting.
Regulatory & Legal Compliance
License renewals, statutory filings (e.g., Cayman Economic Substance, AML), ODI & Circular 37 filings, and cross-border operational risk assessments.
Tax & Accounting
Offshore tax structuring optimization, multi-jurisdictional tax filing.
HR & Immigration
Support for work and residence permit coordination, payroll setup, employee onboarding, and local HR compliance planning.
Banking & Finance
Offshore digital/traditional corporate account opening assistance for multi-jurisdictional entities, including KYC preparation and account opening documentation.
Ongoing Governance
Articles of Association (AoA) amendments, share transfers, corporate dissolution/redomiciliation, Certificate of Incumbency (CoI), Certificate of Good Standing (CoGS), and statutory registrations.
Why ENCOR Group Mauritius?
FULL LIFECYCLE SUPPORT
Company formation, structure selection, governance, tax and accounting support, banking preparation, regulatory coordination, and ongoing administration.
STRUCTURE SELECTION
ENCOR assesses the suitability of a domestic company, Global Business Corporation, Authorised Company, or regulated structure.
MANAGEMENT & TAX RESIDENCE
Ownership, management and control, tax residence, and target markets are reviewed before establishment.
SUBSTANCE & REGULATORY REVIEW
Substance requirements, banking needs, and potential regulatory approvals are assessed as part of the structure.
LICENSED LOCAL COORDINATION
ENCOR coordinates with licensed management companies and other local professionals where required.
From Mauritius to the World – Your Journey Begins with ENCOR Group
Whether you are establishing an operating business, international holding company, Global Business Corporation, Authorised Company, or regulated investment structure, ENCOR provides coordinated formation, governance, accounting, banking preparation, and compliance support.