Tel: (852) 2528 9298

2nd Floor, Jonsim Place, 228 Queen’s Road East, Wanchai, Hong Kong

Google Map

Tel: (852) 2528 9298

2nd Floor, Jonsim Place, 228 Queen’s Road East, Wanchai, Hong Kong

Google Map


 General Information


Mauritius is a French speaking Island off the South East Coast of Africa . With a population of 1.25 million, it has a good legal framework. Its main industries are sugar, textile and tourism. The financial sector is now a close 4th.

The legal system is good and the final Court of Appeal remains the judicial Committee of the Privy Council in London . Mauritius has entered into an Expropriation Compensation & Protection Treaty “IPPA” with the PRC.

In December 2001, new legislations were passed to streamline the domestic and offshore companies.

The Companies under Category 1 Global Business Licence Company (“GBL1”) are normally for accessing double tax treaties. The Companies under Category 2 Global Business Licence Company (“GBL2”) are used like the British Virgin Islands (BVI) IBC's.




The growth of the use of Mauritius , GBL1 is due to the numerous tax treaties signed with countries like Germany , France , United Kingdom , Switzerland , People Republic of China , India , Indonesia , Singapore and South Africa . GBL1 only needs two local directors and one shareholder. The client can be the third director. The shareholder can be individual or corporate. The details of corporate shareholders must be disclosed.

All GBL1 must be audited and audited account must be filed with the tax authorities within 6 months of the accounting year-end. All changes in directors, shareholders, company secretary must be filed at the Registrar of Companies. GBL1 must hold an annual general meeting within 15 months of the last Annual General Meeting and not more than 6 months after Balance Sheet.

GBL1 can be set up as a company, a branch of a foreign company or by continuation of a foreign company.

GBL1 can be structured as a protected cell company to segregate assets and liabilities of different classes (“cells”) of shares.




GBL2 only needs one director and one shareholder. The shareholder/director can be individual or corporate. It is not resident in Mauritius for tax purposes and is exempt from Mauritius tax. It is often compared to the British Virgin Islands (BVI), IBC. Its annual fee is US$550.

Same as the BVI IBC, the GBL2 can have a Chinese and English by-law. The presence of a Chinese Embassy and a Taipei Liason Office in South Africa makes endorsements of legal documents convenient.

GBL2 are often used to hold UK properties if the investor is a non-UK domiciled person. This minimizes UK inheritance tax.


GBL1 and GBL2


All companies directors and shareholders details must be filed at the Companies Registry but such information are not available for inspection by the public.