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Mauritius Offshore companies

Mauritius is a premier international business centre in the Indian Ocean. Over the past years, Mauritius has proved to become one of the most ideal jurisdictions for offshore company formation.

An International Company in Mauritius as well as shareholders or beneficial owners are treated as "protected persons" under the Act of 1994 and therefore all information or documents concerning them or their activities are confidential.

There are no taxes on any income generated and companies are not allowed to work with Mauritian residents - people or businesses, and they can have bank accounts in Mauritian banks.

Types of Companies

Company limited by shares
A company formed on the principle of having the liability of its shareholders limited by its constitution to any amount unpaid on the shares respectively held by the shareholder.

Company limited by guarantee
A company formed on the principle of having the liability of its Members limited by its constitution to such amount as the Members may respectively undertake to contribute to the assets of the company in the event of its being wound up.


Company limited by shares and guarantee
A company formed on the principle of having the liability of its Members

  • who are shareholders, limited to the amount unpaid, if any, on the shares respectively held by them; and
  • who have given a guarantee, limited to the respectively amount they have undertaken to contribute, from time to time, and in the event of it being wound up;

An unlimited company
A company formed on the principle of having no limit placed on the liability of its shareholders

Limited Life Company

Categories of Companies

Public company

A public company may offer to sell its shares to the public and may have more than 25 shareholders.

Private company

  • Must have not more than 25 shareholders.
  • Cannot make offers to the public to subscribe for its shares.
  • May impose restrictions on the transfer of shares.
  • May dispense with holding of shareholders’ meetings under s. 117 and 106.
  • May remove a director by special resolution subject to constitution.
  • May appoint a director aged over 70.
  • May dispense with the obligation to prepare an annual report by unanimous resolution
  • May dispense with obligation to keep an interest register by unanimous resolution.

Small private companies

  • it is one with a turnover of less than 50 million rupees or such other amount as may be prescribed in respect of its last preceding accounting period ;
  • it is not a company holding a Category 1

There are also other two categories of companies as follows:

1. One-person company

2. Dormant companies

Advantages of the offshore companies in Mauritius:

  • legal tax exemption ;
  • neither accounting nor reporting requirements;
  • business can be conducted internationally;
  • high level of privacy protection (by structuring the shareholding through nominee shareholders and appointing nominee directors);
  • offshore company can be incorporated with one director and one shareholder;
  • offshore company enjoys limited liability without any paid up capital (no minimum capital required);
  • offshore company formation takes 48 hours .

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