Constitución de una empresa en Mauricio

Importante: el derecho de un no residente a ser titular de la empresa no concede automáticamente el derecho a vivir, trabajar o dirigirla desde ese país. La inmigración, el permiso de trabajo, la sustancia, la dirección efectiva y la residencia fiscal se evalúan por separado.

• —Domestic or regional operating subsidiaries able to maintain local management, address and accounting.
• —Cross-border holding and investment structures with genuine Mauritius management and substance where a GBL is appropriate.
• —Non-treaty international business potentially eligible for an Authorised Company after place-of-effective-management and activity analysis.
• —Funds, financial or regulated projects only through a licensed management company and the relevant FSC application.

• —A domestic Private Company limited by shares, the standard Mauritius operating or holding company under the Companies Act.
• —A Public Company, an enhanced governance and disclosure route for larger or public-capital structures.
• —A Global Business Licence company, an FSC-supervised route managed through a licensed management company, with Mauritius management, control and substance conditions.
• —An Authorised Company, an FSC route for eligible international business managed and controlled outside Mauritius; suitability and tax residence require specific advice.
• —A registered foreign-company branch, local registration of the overseas parent rather than a separate liability vehicle.

• —A domestic company needs a Mauritius registered office and at least one director ordinarily resident in Mauritius; governance and secretary duties depend on company type and statutory conditions.
• —A one-person company must nominate a person to act in the statutory succession context; this should not be confused with a blanket company-secretary requirement.
• —A GBL application is made through a licensed management company and, under the current framework, maintains at least two Mauritius-resident directors plus core management, control and substance appropriate to its activity.
• —An Authorised Company also uses a licensed management company or registered agent, must satisfy its distinct effective-management and eligibility conditions and is not a substitute GBL tax-residence claim.
• —No company registration authorises financial, fund, insurance, payment or other regulated activity; the FSC or sector licence is separate.
• —Capital depends on the form and regulated activity; no universal low-capital sales claim is used.

• —Certified passports, residential-address evidence, tax residence, professional profile and source-of-wealth or funds for shareholders, directors and UBOs.
• —Name, business description, markets, ownership chart, capital and share allocation, constitution, resolutions and officer consents.
• —Corporate-owner registry extracts, constitutional documents, board resolutions and good-standing evidence with certification or legalisation as required.
• —For a GBL or Authorised Company, a detailed business plan, financial projections, substance or effective-management plan, counterparties, source of funds and FSC forms requested by the management company.
• —Registered-office or management-company acceptance and any sector-licence package.

1. 01Compare domestic, GBL, Authorised Company and branch routes against activity, customers, management, treaty need, tax residence and licensing.
2. 02Appoint the required resident director or directors, registered office and, for FSC routes, a licensed management company after its independent customer acceptance.
3. 03Complete KYC, UBO and source-of-funds review and prepare constitutional, corporate and business-plan documents.
4. 04Submit incorporation to the Registrar and submit a GBL, Authorised Company or other regulated approval separately through the management company where applicable.
5. 05Implement board, records, accounting, substance, tax and licence controls before commencing the relevant activity.
6. 06Approach banks only after jurisdiction, activity, operating evidence and source-of-funds feasibility are mapped.

• —Domestic, GBL and Authorised Company routes have different tax-residence and income consequences. Neither incorporation nor an FSC label guarantees a preferred tax outcome.
• —Any exemption, partial exemption or treaty position is tested against current law, qualifying income, management, control, substance and anti-abuse rules.
• —Model corporate tax, VAT, withholding, transfer pricing, economic substance and founders' residence or CFC exposure before selecting the route.

Resumen general, no asesoramiento fiscal o jurídico personalizado. Las normas se vuelven a comprobar antes de la presentación.

• —Company registration neither includes nor guarantees a bank or payment account.
• —The bank independently reviews UBOs, source of wealth/funds, activity, markets, counterparties, address, licences and the economic link to the jurisdiction.
• —A financial institution may request originals, video verification or personal attendance and may decline; approval and timing remain entirely at its discretion.
• —A GBL's ongoing Mauritius principal-bank-account condition is a compliance expectation, not a promise that any bank will approve an applicant.
• —Banks test business rationale, management and substance, source of wealth or funds, contracts, counterparties and high-risk-country exposure independently from FSC and Registrar decisions.

• —Domestic companies maintain registers, accounting records, annual returns and financial statements, plus prompt filings of ownership, director and address changes.
• —Audit and filing scope varies by company type, size and statutory qualification; it is confirmed for each entity rather than sold as a universal exemption.
• —GBL and Authorised Company structures also maintain FSC fees, management-company engagement, regulatory returns and their applicable management, control or substance evidence.
• —Regulated entities comply with licence-specific capital, audit, compliance-officer and reporting conditions separately.

• —Treating a GBL or Authorised Company as a generic shell can breach management, control, substance, tax and FSC expectations.
• —Using an unlicensed intermediary or presenting incorporation as an FSC licence creates serious regulatory risk.
• —Resident directors and management companies must exercise real duties; nominal arrangements create governance and enforcement exposure.
• —Bank rejection remains possible even where a GBL condition anticipates a Mauritius account; feasibility is checked before final structure commitment.

• —A domestic-versus-GBL-versus-Authorised-Company route memo covering management, substance, tax, treaty and licensing perimeter.
• —Coordination with resident officers and a licensed management company, formation and FSC file preparation and regulator responses.
• —Ongoing board, accounting, return, substance and banking-readiness support without guaranteeing tax status, a licence or an account.

El alcance exacto de Basic y todas las exclusiones figuran en la sección de precios anterior. Las estructuras no estándar y los costes externos se acuerdan antes del pago.

Requisitos comprobados el 9 de agosto de 2026. Antes de la presentación volvemos a verificar las normas, los formularios, las tasas y las restricciones con la autoridad de registro.