{"id":3949,"date":"2025-09-12T10:53:25","date_gmt":"2025-09-12T10:53:25","guid":{"rendered":"https:\/\/jupiter.mu\/sub\/?page_id=3949"},"modified":"2025-09-12T11:10:02","modified_gmt":"2025-09-12T11:10:02","slug":"corporate-investment-structures","status":"publish","type":"page","link":"https:\/\/jupiter.mu\/sub\/corporate-investment-structures\/","title":{"rendered":"Corporate & Investment Structures"},"content":{"rendered":"\t\t
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Domestic Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A domestic company in Mauritius is incorporated under the Companies Act 2001 and is mainly used for doing business locally. To set up, you need at least one shareholder and one director (who must be resident in Mauritius). The process involves name reservation, preparation of the constitution (optional), filing incorporation documents with the Registrar of Companies, and obtaining a Business Registration Card. Domestic companies are subject to Mauritian corporate tax (15%), must keep proper accounting records, and file annual returns. They are commonly used by entrepreneurs, SMEs, and investors focused on the Mauritian market.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Foundation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Creating a foundation in Mauritius is governed by the Foundations Act 2012, which allows both charitable and private purposes. A foundation must have a charter (outlining its objectives, governance, and beneficiaries), a founder, and a council to manage its affairs. It can be used for philanthropy, wealth structuring, estate planning, or asset protection. Foundations must be registered with the Registrar of Foundations, and if they intend to carry out activities locally, they may also require approval from the Mauritius Financial Services Commission (FSC). Key advantages include tax neutrality, confidentiality, flexibility in structuring, and recognition under Mauritian law.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Investment Funds<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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An investment fund in Mauritius is established under the Securities Act 2005 and regulated by the Financial Services Commission (FSC). Funds can be set up as a Company, Trust, Limited Partnership, or Foundation, and must hold a Collective Investment Scheme (CIS) licence or a Closed-End Fund licence, depending on whether they are open-ended or closed-ended. The process involves preparing a fund constitution\/prospectus, appointing a CIS manager, custodian, and auditor, and applying to the FSC for approval. Mauritius offers advantages such as a robust legal framework, favorable tax regime, wide treaty network, and international recognition as a reputable fund jurisdiction.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Protected Cell Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A Protected Cell Company (PCC) is a special corporate structure under the Protected Cell Companies Act 1999 that allows a company to create separate cells with distinct assets and liabilities, legally segregated from each other and from the core. It is commonly used in insurance, captive insurance, and investment funds. To set up, a company must apply to the Registrar of Companies and obtain approval from the Financial Services Commission (FSC) (if carrying out regulated activities). Each cell can pursue different business activities while benefiting from cost efficiency, asset protection, and flexibility. The PCC offers advantages such as legal segregation of risks, tax efficiency, and simplified management, making it attractive for multi-investor or multi-project structures.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Variable Capital Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A Variable Capital Company (VCC) is a flexible corporate structure introduced under the Variable Capital Companies Act 2022. It is mainly designed for investment funds and asset management, allowing multiple sub-funds and special purpose vehicles (SPVs) under a single legal entity. Each sub-fund has separate assets and liabilities, giving strong segregation and investor protection. The VCC must be registered with the Registrar of Companies and licensed by the Financial Services Commission (FSC) if engaging in regulated fund activities. It offers flexibility in capital structure, profit distribution, and fund strategies, while benefiting from Mauritius\u2019s favorable tax regime and treaty network.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Family Office<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A Family Office in Mauritius is a dedicated structure set up to manage the wealth, investments, and succession planning of a high-net-worth family. It can be structured as a Company, Trust, or Foundation, depending on the family\u2019s objectives. Mauritius offers both Single-Family Offices (SFOs) and Multi-Family Offices (MFOs), regulated by the Financial Services Commission (FSC) under the Financial Services Act. Setting up involves incorporation\/registration, applying for the relevant FSC licence, and meeting requirements such as having a management team, compliance framework, and reporting processes. Key advantages include tax efficiency, confidentiality, robust legal framework, access to skilled professionals, and Mauritius\u2019s position as a reputable international financial centre.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Global Headquarters<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A Global Headquarters (GloHo) is a company established in Mauritius to manage, coordinate, or oversee the operations of its international group. It is designed for multinational corporations seeking a strategic regional hub. The GloHo is incorporated under the Companies Act 2001 and must obtain a GloHo licence from the Financial Services Commission (FSC). The setup involves preparing a business plan, demonstrating substantial
management and control in Mauritius, appointing qualified directors, and maintaining robust reporting and compliance systems. Key advantages include access to Mauritius\u2019s tax treaty network, preferential tax incentives, strategic location for Africa and Asia, and a stable legal and regulatory environment.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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Seychelles IBC<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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A Seychelles IBC is a private company incorporated under the Seychelles International Business Companies Act and is commonly used for international trading, investment holding, and asset protection. While the company is incorporated in Seychelles, Mauritius-based investors can set it up and manage it remotely through a registered agent.<\/p>

Key features include:<\/p>

  • Limited liability for shareholders.<\/li>
  • No minimum capital requirement.<\/li>
  • Privacy and confidentiality of ownership.<\/li>
  • Tax neutrality on income earned outside Seychelles.


    The process involves choosing a unique company name, preparing Memorandum and Articles of Association, appointing directors and a registered agent, and registering with the Seychelles Financial Services Authority (FSA). Advantages for Mauritius-based investors include ease of cross-border structuring, tax efficiency, and asset protection, while remaining compliant with international standards.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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    Get in touch with our experts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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    Looking to register a new company?
    Have a FinTech idea that requires a license?
    <\/span>Not sure about the legal implications of your project?
    <\/span>Our team of experts will be glad to provide you with\u00a0
    <\/span>answers and a one-stop-shop solution to all your legal corporate needs.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    \nCorporate Services<\/legend>\r\n\r\n
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