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Corporate Law in Mauritius

We provide various corporate services in Mauritius - namely company registration, trademark registration, trade license acquisition and application for occupation permit.

International Software Law

Our professional team specialises in multiple forms of international software and app contracts such as terms of service, legal terms and conditions and EULAs.

Business Consultancy

We offer creative solutions and deliver winning strategies in businesses and corporate units. We handle company reorganizations that fine tunes and improve the efficiency of operations to increase shareholder's value.

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Our Practice Areas


Frequently Asked Questions

Depending on your software objectives the information required can vary extensively.

However, on a broader level, the main information required are:
- Full overview of the software and/or link to the particular software;
- A description of how the user will use the software;
- The schedule of fee(s) and payment method(s), if applicable;
- Under which jurisdiction the agreement shall be regulated;
- Any particular waiver or points you would like us to focus on.

As a developer you may not be aware of all the matters that should be taken into consideration while drafting an EULA, and we are here to guide you through the process. An EULA is among the primary steps to establish your ownership rights while at the same time protect you as a developer.

There has been a lot of speculation around Mauritius being a Fiscal Paradise (Tax Haven) or serving as a purpose to defraud the tax system around the globe. It is fundamental to understand the definition of a Tax Haven— A Tax Haven is most of the time a tiny country where there are absolutely no laws with regards to money-laundering, there is no transparency and no accountability. In such jurisdictions, an individual can use his money in whichever ways he wants without contravening any law. Further, Tax Havens are technically called 'secrecy jurisdictions' and offer harmful structures of secrecy, tax avoidance and the differential treatment of non-nationals. They compete on how low the tax rate can go, and some simply collect company registration fees and no tax at all. This allows companies to fragment themselves and register shell and holding companies, and leasing and management operations, in a jurisdiction where no tax is paid, and then artificially sends profits made elsewhere to the offshore fragment in order to avoid tax.

In this way, secrecy jurisdictions infringe on the rights of nationals from the country where the actual economic activities take place by denying them the rightful tax revenue of the value created there.

Despite, Mauritius is a low- tax jurisdiction with a corporation tax of 15%, but tax credits for global business companies mean an effective rate of 3% and there is no capital gains tax and no withholding tax on dividends, we are not a secrecy jurisdiction and we do have laws and institutions relating to money-laundering, corruption, among others. Some information is confidential, and difficult to obtain but this does not by any stretch of the imagination mean that we are a Tax Haven. Mauritius solid regulatory framework and anti- corruption legislation has enabled the country to build its reputation as a reliable and efficient financial hub on an international level. Through its membership in the SADC and the COMESA, Mauritius has become an efficient tax centre for investment opportunities.

The Company Act 2001 provides for several types and categories of company structures. A company can either be a ‘domestic company’ or an ‘offshore company’, known as Global Business Company (GBC) in Mauritius. Specific provisions are required for each company structure.

(a) Domestic company
The most common form of business entity is the domestic companies. The main condition of this structure is that it must consist of a director, who is resident of Mauritius. Domestic companies are more easily incorporated and are cheap to manage.

(b) Category 1 Global Business License(GBC1)
A Global Business 1 Company is a corporation holding a Category 1 Global Business License issued by the Financial Services Commission (FSC), under the Financial Services Act 2007. This type of company must demonstrate that their ‘effective management and control’ is in Mauritius. Resident directors are required to have a Tax Resident certificate. This type of company structure is costly to manage. However, it is very favorable for the company, in terms of big turnover.

(c) Category 2 Global Business License(GBC2)
A Global Business 2 Company is a company holding a Category 2 Global Business License. The company must pass through a management company, so as to establish and manage a GBC2. The GBC2 Company is a low cost vehicle and is not considered as a tax resident in Mauritius. However, being a non- tax resident of Mauritius, the company exposes itself to the legislation of the other country to which it is dealing.

A simple domestic company can be incorporated within 3-4 working days if the right documents are presented. It can be a challenge if the applicant does not have the right information.

Since enhanced due diligence is required by law for a GBC1 and GBC2, it can take at least 3-4 weeks for such companies to be incorporated.

Please note that, while any lay person can incorporate a typical local domestic company, a GBC 1 or 2 can only be established through a management company.

The application for an occupation permit is made through the Board of Investment ("BOI"). With all the supporting documents, the application can be finalized within ten (10) working days.

If an individual meets the requirements set forth by the BOI, the latter will not encounter much difficulties to obtain an occupation permit. Nevertheless, we would like to draw your attention that the renewals of an occupation permit may be tedious, especially for an investor. It is in your best interest to work with a law firm to ensure that the procedure goes smoothly.

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