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 Registered in RAK (Ras Al-Khaimah) UAE. Licence No. L1 04 15 427.
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Please note that TMS FZE provides an execution only service in respect of the formation of companies, opening bank accounts and related services. Therefore comments or suggestions made by us should not be considered as formal advice. Should you require formal structuring advice, please contact us.


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Jurisdiction facts guide

Mauritius, East of Madagascar, was first explored by the Portuguese in the 16th century and subsequently settled by the Dutch - who named it in honour of Prince Maurits van NASSAU - in the 17th century. Mauritius became independent from the UK in 1968.  

Mauritius offers two main structuring alternatives, known as GBC1 (resident) and GBC2 (exempt) companies.

MAURITIUS COMPANY FORMATION

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Introduction to Mauritius companies

Mauritius offers two main structuring alternatives known as Global Business Companies GBC I (resident) and GBC II (exempt) companies.

Mauritius GBC II

GB2 companies are mainly used for international business transactions, consultancy services or for private investment holdings where treaty benefits are not required. Such a structure provides for greater flexibility and is a suitable vehicle for holding and managing private assets.

Taxation

GBC2 companies are tax exempt and thus have no access to Mauritius double tax treaties.

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