A foreign company is one that is incorporated outside Mauritius and that is required to register in Mauritius for the purposes of carrying on business in Mauritius, as a foreign company. Under the Act, a foreign company cannot carry on business in Mauritius unless the name of the foreign company has been reserved. Such a company cannot apply for a Category 2 Global Business Licence.
A foreign company must register a branch in Mauritius. The registered office address in Mauritius must be submitted to the Registrar of Companies. Within one month of the foreign company starting operations in Mauritius, a foreign company has to file with the Registrar:
1. Authenticated copy of its certificate of incorporation.
2. Authenticated copy of its constitution, charter or other instrument constituting or defining its constitution.
3. Power of attorney under the seal of the company, stating the names and addresses of two or more persons resident in Mauritius authorised to accept on its behalf the service of process and any notices required to be served on the company.
4. List of directors of the foreign company. Where the list includes directors resident in Mauritius who are members of the local Board of Directors, a memorandum duly executed on behalf of the foreign company stating the powers of the local directors should also be filed.
5. Notice of the situation of its registered office in Mauritius, namely its opening hours.
6. A declaration made by the authorised agents of the company.
Where a foreign company has complied with all the requirements of the Act, the registrar will register the company and issue a certificate. A registration fee of MUR 20,000 is payable.
Any change or alteration to the above documents by the foreign company must be notified to the Registrar within one month of such a change or alteration. In addition, a foreign company that increases its authorised share capital must file a notice of the change within one month.
