Maurtius Isle of Man
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Company Formation & Administration Services

IQE provides specialist company services to a wide range of clients. Companies can be used for a variety of activities including, but not limited to, investment holding structures, land and property development, employee and consultancy services.

Certain activities may be regulated such as Collective Investment Schemes, Closed-End Funds, Investment Managers, Investment Advisors, Investment Business, Insurance and Pensions, Banking, etc and may require holding a relevant licence in the jurisdiction of company incorporation before trading.

Mauritius has primarily two special tax and legal regime companies used for investments – a Category 1 (GBC1) and Category 2 (GBC2) Global Business License Company.

Mauritius GBC 1 and 2 companies are governed by the Companies Act, 2001 and regulated by the Mauritius Financial Services Commission (MFSC).

Companies holding a Category 1 Global Business License are resident for tax purposes and can access Mauritius' network of double taxation avoidance treaties, provided that they are properly structured and that the seat of management and control is in Mauritius and complying with other conditions imposed by the MFSC.

GBC1 can be used for a wide range of business activities, including but not limited to, investment holding, estate planning, trading, licensing and franchising, property ownership, financing, debt factoring, etc. In addition, a GBC1 is permitted to undertake global business activities, such as, Investment Funds, Captive Insurance, International Financial Services, Asset Management, Pension Funds and it can be structured as a Protected Cell Company.

Companies holding a Category 2 Global Business License are often used for trading and investment. GBC 2 companies are not resident for tax purposes and do not have access to Mauritius' tax treaty network.

GBC2 can generally be used for a wide range of business activities other than banking; financial services; holding or otherwise dealing with a collective investment fund or scheme as a professional functionary; providing registered office, nominee services, directorship services, secretarial services, or other services for corporations; and providing trusteeship services by way of business. In addition, a GBC2 is a flexible and suitable vehicle to hold and manage private assets such as property, trading, licensing and consulting.

GBC2 cannot trade within Mauritius and does not pay any tax on its world-wide profits in Mauritius.

IQE Company Services:

  • Company incorporation in multiple jurisdictions
  • Company Administration to comply with local corporate governance requirements
  • Provision of directors, secretary and nominee shareholders
  • Registered Agents for Category 2 Business Licence
  • Registered Office for Category 1 and 2 business licences
  • Appropriately qualified Company Officers
  • Accounting and Statutory Maintenance
  • Application to the Director of the Mauritius Revenue Authority for the issuance of a Tax Residence Certificate. This applies for GBC1 only.
  • Opening and operating a bank account.

Useful documents

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We have the expertise to assist with multi-jurisdictional fiduciary services for international structures

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