A Guide To Mauritius Companies

Introduction

The following types of company can be incorporated in Mauritius:

• Limited liability company;
• Guarantee company;
• Mixed liability company;
• Unlimited liability company;
• Foreign company; and
• Limited life company.

Mauritius' statute law on companies is contained in the Companies Act 2001. The Corporate and Business Registration Department, a government office which falls under the control of the Ministry of Finance and Economic Development, is registrar for Mauritius companies. There are three main categories of companies in Mauritius – domestic companies; Category 1 Global Business Licence companies; and Category 2 Global Business Licence companies. The Financial Services Commission Mauritius is the regulatory body for the finance industry in Mauritius and must approve certain types of company being formed, such as the Global Business Licence companies.