LEGAL RESOURCES AND DOWNLOADS
 

Acts, Treaties, Regulations etc.


We have made available a selection of legal resources that could be of interest. Tax Treaties are on their own page.

 

The resources are in the following order:


Insurance
Securities
Taxation
Tax Treaties
Financial Services Sector: General
Companies and Trusts
Citizenship and Residence
 

Insurance

 

The Insurance Act 2005

Summary- The Insurance Act 2005 

The Insurance Act 1987 

The Insurance Regulations 1988 

 

 

Securities
 
The Securities Act 2005 (not yet proclaimed) 

Summary- The Securities Act 2005 

The Stock Exchange Act 1988 

The Unit Trust Act 1989 

The Approved Investment Institution Rules 1992 

The Stock Exchange (Investment by Foreign Investors) Rules 1994  


 

Taxation
 

Mauritius TAX Card 2014

The Income Tax Act 1995 

The Income Tax (Foreign Tax Credit) Regulations 1996 

 

Enabling Legislation for the Financial Services Sector

The Financial Services Development Act 2001(as amended by The Financial Services Development (Amendment) Act 2005 and The Finance Act 2005) 

The Financial Services Development Act 2001 

Financial Services Development (Amendment) Act 2005 

Regulations made by the Minister under sections 20(5), 23(3), 24(2) and 45 of the Financial Services Development Act 2001 

Financial Services Development (Amendment Of Schedules) Regulations 2001  

 

Company, Trust and Foundation Legislation

The Companies Act 2001 

The Protected Cell Companies Act 1999 

Protected Cell Companies (Amendment of Schedule) Regulations 2005

The Trust Act 2001 

The Foundations Act 2012

 
 

Citizenship, Property and Residence Permits

November 2013 Publications

Investor Guidelines
How to apply for an Occupation Permit - Investor Guidelines   | 
VIEW PDF


Professional Guidelines
How to apply for an Occupation Permit - Professional Guidelines  |  VIEW PDF


Self Employed
How to apply for an Occupation Permit - For Self Employed   |  VIEW PDF

Retired non-citizens
How to apply for an Occupation Permit - For Retired Non-Citizens 
|  VIEW PDF


Guidelines for applying for Permanent Residence Permit

Acquisition of residential property by holders of Permanent Residence Permit

APPLICATION FOR ACQUISITION OF AN APARTMENT UNDER THE NON-CITIZENS (PROPERTY RESTRICTION) ACT BY HOLDER OF A PERMANENT RESIDENCE PERMIT

Investment Hotel Scheme Regulations (IHS) (NEW)

Foreign Ownership of Business Property Guidlines (IHS) (NEW)
 

Mauritius Citizenship Act 
 
Non-Citizens Property Restriction Act Updated June 2007 
 
Investment Promotion (Integrated Resort Scheme) Regulations 2002
 
Amended IRS Regulations (2005)
 
Business Facilitation Act
 
Real Estate Scheme (RES) Guidelines 2008
Work and Live in Mauritius
(Document requirement list - first application)
 
Guidelines for applying for a Residence Permit for Retired Non-Citizen)