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Introduction to the Process of Incorporating a Company in Mauritius

Requirements for Setting Up a Company and Type of Company Structure

Mauritius presents you with an opportunity to flourish if you decide to venture in business. If you plan to incorporate a company in Mauritius, you’re entitled to two ways. You may decide to go the GBC1 direction which in other words referred to as “Resident Company” or a GBC2 company — an offshore company. When you’re under GBC1, you can apply for tax residence certificate and subject to 15 percent corporate tax; however, you’re eligible to a unilateral foreign tax credit of equal to 80 percent. For a GBC2, you’ll qualify for a tax residence certificate if you comply to some requirements including; a minimum of two directors resident, proceedings of meetings of directors; a registered company, legislative documents — accounting records and local company secretary and auditor.

• CBC1

If GBC1 is selected as the company structure type, the company needs at least one shareholder, and there is no restriction on whether the shareholder is a resident or non-resident. At the same time, at least two directors of high integrity are required. The articles of incorporation or the operation of the articles of association must be certified by at least one of the founders of the company. When you meet the GBC1 criteria, you can apply for a tax residence permit, although subject to 15% corporate tax; but will be eligible for a unilateral foreign tax credit equivalent to 80%.

• GBC2

If the company type chooses GBC2, the company needs at least two directors, a local company secretary and an auditor, and needs to prepare board meeting minutes and legislative documents – accounting records. Meeting the requirements of GBC2 will qualify you for a tax residency certificate.

 

 

Points to Note When Registering a Company

Companies in the Mauritius Registry can apply online or by visiting the Registrar’s head office in person. There is no minimum capital requirement for a start-up company, and shares can be registered as preferred or redeemable, with no voting rights. No bearer or par value shares are permitted.

Your company is expected to be inspected by local authorities from the moment it is registered. If you apply for CBC1, registration only takes two hours. The GBC2 company certificate will arrive on the day of application. The Companies Registry electronically notifies the relevant authorities, including the Ministry of Health and Environment, the Ministry of Fire and Safety, and the Police, about newly registered companies.

 

 

Matters Needing Attention After Company Registration

Every business must have a business license before commencing any operational activities. In Mauritius you need to pay the relevant business license fee within 15 days from the date of commencing business operations. You can pay by credit card or electronic money transfer. With this in mind, it is advisable to open a local bank account to efficiently conduct normal transactions.

After registering your business, you will need to register for Social Security by submitting a final Social Security Registration Application. This requires that you will submit the form along with the employer registration, certificate of incorporation, copy of the company registration, and list of directors of the company.

Regarding the company chop, this can only be done if the company is incorporated in Mauritius. Therefore, you will be required to submit your certificate of incorporation and desired company seal template to obtain the company’s seal.

For more information about setting up a company in Mauritius, please contact us, 3E Accounting will provide you with the best service.