Mauritius Country Factfile

This is the Fourth Edition of the Guide, which we have produced for the information of our clients and professional colleagues. This edition takes account of changes brought about by the Companies Act 2001 and the Financial Services Act 2007.

As private wealth expands across Africa, South Africa and Mauritius have emerged as key jurisdictions for family wealth structuring, yet they adopt markedly different approaches to regulating family offices. This distinction becomes particularly relevant following Mauritius's introduction of the Financial Services (Family Office) Rules 2026, which substantially revises the regulatory framework with a dedicated licensing regime, while South Africa accommodates family offices within its broader financial serv

A global business company is distinct from a domestic company and is licensed by the Financial Services Commission of Mauritius.

As private wealth expands across Africa, South Africa and Mauritius have emerged as key jurisdictions for family wealth structuring, yet they adopt markedly different approaches to regulating family offices. Following the introduction of Mauritius's Financial Services (Family Office) Rules 2026, which substantially revise the regulatory framework with new legal form requirements...

This article provides an overview of the legal and regulatory provisions in Mauritius regarding confidentiality and customer due diligence and how it compares with other jurisdictions.

On the 5 July 2017, Mauritius signed the Organisation for Economic Co-operation and Development's (OECD) Multilateral Convention to Implement Tax Treaty Related Measures...

This article provides an analysis of the likelihood of enforcing foreign judgments against foreign parties before the Mauritian Supreme Court.

Over the past years there has been a succession of judgments internationally which have overturned assumptions about trusts that have held for the past century. As a result, South African investors are encountering serious difficulties in the use of offshore trusts.

In line with the amendment, the system of levying charges for late payment of annual fees under Rule 8(4) of the Financial Services (Consolidated Licensing and Fees) (Amendment) Rules 2008 will now be as follows...

In Mall of Mont Choisy Limited v Pick N’ Pay Retailers (Proprietary) Limited & Ors 2015 SCJ 10 the defendants challenged the jurisdiction of the Commercial Division of the Supreme Court.