ARTICLE · 22 FEBRUARY 2008

The Mauritius Hybrid Company

AAMIL Global Financial Services

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Most readers are familiar with the concept of a company limited by shares where the liability of its members is limited to the amount committed on the shares they have subscribed for.

MauritiusWealth Management

Ludovic Verbist

Introduction
Most readers are familiar with the concept of a company limited by shares where the liability of its members is limited to the amount committed on the shares they have subscribed for. Beyond this amount, the members cannot be held personally liable for the debts and liabilities of the company.

Less common, but interesting for international tax planning purposes, is the so-called 'hybrid' company in which the liability of its members is limited either by shares or by guarantee. The main attractiveness of such a structure is the flexibility it offers in the financing and distribution of profits within the company.

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