MAURITIUS AUTHORISED COMPANY (MAC)
Mauritius Authorised Companies are incorporated under the Companies Act 2001, as amended and licensed by the Mauritius Financial Services Commission (FSC). Mauritius Authorised Companies are mainly set up for those companies who:- propose to conduct or conduct business principally outside of Mauritius or with such category of persons as may be specified in the FSC rules; and
- have their place of effective management outside Mauritius
Mauritius Authorised Companies may commonly be used for:
- Investment holding
- Property holding (real estate or other property)
- Wealth protection
- E-commerce
- International trade
- Trade invoicing
- Intellectual Property Ownership
- Consultancy Services (non-financial)
Taxation
A Mauritius Authorised Company is treated as a non-resident scheme for tax purposes in Mauritius. However, a Mauritius Authorised Company is required to file a return of income to the MRA within 6 months of its year end.The following transitional period is available to existing GBC2 companies:
After 31 December 2018 or 30 June 2021, as applicable, the GBC2 licences will lapse and companies will need to comply with the prescribed guidelines as laid down by the FSC.
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Directors | |||
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Company Secretary | |||
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Incentives | |||
Introduction of an 80% exemption regime on the following income:
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Accounts & Return | |||
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Financial Services | |||
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The above information is for guidance only and therefore the material contained herein should not be regarded, viewed or considered as an advice. You should contact your tax or professional adviser/s for appropriate detailed professional advice. We accept no liability for the accuracy of the information contained herein, nor any loss arising from reliance on it.
If you require a Mauritius Authorised Company, please call our Expert Team who can assist you with your requirements. You are invited to call us at (230) 245 6703. You may send your enquiries by email: contact@premier.mu or by fax at (230) 245 6704.