Companies in Mauritius are governed by the Companies Act 2001, effective from December 1, 2001. This Act offers a modern, efficient framework for business operations, aiming to facilitate enterprise, promote transparency, and enhance competitiveness. The legislation is designed to be clear, flexible, and aligned with international standards. It also harmonises the legal provisions for domestic companies with those for Global Business Companies.
Qualified Global Business
A Qualified Global Business (QGB) is any business or other activity:(a) specified in the second schedule of the Financial...
Global Business Sector
Legislative changes since 2001 have chartered a new landscape for the financial services sector, including the Global Business Sector....
Management Companies
Management Companies are classified as Financial Service Providers. Management Companies are specially licenced by the Financial Services Commission and...
Nominee Shareholding Companies
Any company holding a management licence may, for the purposes of performing the functions of a nominee company and...
Limited Life Companies – Registration
These are companies that have a fixed period of life/duration. In some countries they are referred to as companies...
Foreign Companies – Financial Statements
Every foreign company must file with the Registrar its audited financial statements prepared in compliance with International Accounting Standards...
Foreign Companies – Administration
Every foreign company must conspicuously exhibit outside its registered office and every place of business in Mauritius, the name...
Foreign Companies – Formation
A foreign company is one that is incorporated outside Mauritius and that is required to register in Mauritius for...