Companies
with a
Category 2
Global
Business
License
(GB2) are
untaxed, do
not need to
be audited
and do not
file annual
returns with
the
authorities.
They are
regulated by
the Companies
Act 2001.
The
regulatory
body for
GB2's is the
Mauritius
Financial
Services
Commission
or FSC.
GB2's are
not tax
resident in
Mauritius.
Key
Features
Confidentiality
is
strictly
observed;GB2's
are
exempt
from
income
tax;
No
withholding
tax
on
outward
remittances;
No
capital
gains
tax;
No
exchange
control
requirements;
GB2's
do
not
have
access
to
Double
Taxation
treaties
GB2's
must
have
a
Mauritian
registered
agent
and
a
registered
office
where
all
statutory
books
and
records
are
kept;
GB2's
may
have
only
one
shareholder
and
one
director;
Corporate
directors
and
shareholders
are
permissible;
No
audited
accounts
or
annual
returns
are
required
Frontfin
is
required
to
maintain
annual
accounts.
Bearer
shares
and
no
par
value
shares
are
not
permitted.
Reserved
company
names
available
Meetings
need
not
be
held
in
Mauritius.
Potential
uses
Can be used
as a trading
company, for
import and
export, for
invoicing
and
re-invoicing
and transfer
pricing;
Can
be used to
hold and
manage
assets and
investments
for high
net- worth
individuals;
Can
be used for
aircraft and
ship
registration;
Can
be used for
treasury
management
and hedging
in various
currencies;
Can
be used as a
tax shelter
in a payroll
structuring
scheme for
example;
Can
be used as
bidding
companies to
safeguard
anonymity of
bidder
Can
be used to
hold patents
and trade
marks
registered
in Mauritius
Information
Request Form
I am
interested
in setting
up a
structure in
Mauritius.
Please email
me a data
pack and
price
schedule for
the
following:
