ARTICLE · 05 DECEMBER 2007

Protected Cell Companies In Mauritius

AAMIL Global Financial Services

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Protected Cell Companies (PCCs) were introduced in Mauritius by the Protected Cell Companies Act No. 137 of 1999. Initially thought to be a suitable structure for the business of insurance, it was also worked out to become a versatile vehicle for collective investment funds and for asset holding in Mauritius.

MauritiusWealth Management

Ludovic Verbist

Introduction

Protected Cell Companies ("PCCs") were introduced in Mauritius by the Protected Cell Companies Act No. 137 of 1999. Initially thought to be a suitable structure for the business of insurance, it was also worked out to become a versatile vehicle for collective investment funds and for asset holding in Mauritius.

A PCC is a company limited by shares which consists of a core and an indefinite number of cells which are kept legally separate from each others. This structure allows for the segregation of risks, assets/liabilities of different individuals and/or corporate entities under a shared structure.

Additionally, PCCs in Mauritius can take the form of Category 1 Global Business Licence companies and thus obtain favourable tax treatment by being granted access to the 33 double taxation agreements currently in force.

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