Mauritius is widely recognized as one of the most stable and reputable international jurisdictions for company formation, cross-border business operations, and investment structuring. The country combines legal certainty, tax predictability, and full integration into the global financial system, making it a preferred choice for international entrepreneurs and institutional investors.
Legal SystemMauritius operates under a hybrid legal framework, based primarily on Common Law with elements of French civil law. This structure provides flexible corporate regulation, a well-established judicial practice, and a high level of legal protection for investors, shareholders, and beneficial owners.
Available Corporate StructuresMauritius offers several corporate forms designed for different business objectives:
- Mauritius Domestic Company – suitable for local operations and combined domestic and international activities;
- Authorized Company (AC) – designed for international business conducted outside Mauritius, without generating local income;
- Global Business Licence (GBL) – a licensed international company commonly used for holding structures, investments, financial activities, and international trading.
This variety makes Mauritius a versatile jurisdiction adaptable to multiple international business models.
Foreign Ownership100% foreign ownership is permitted, with no restrictions on the nationality or residency of shareholders and directors, subject to compliance with regulatory and substance requirements.
Physical PresencePhysical presence in Mauritius is not mandatory in all cases. Companies may be managed remotely through a licensed Registered Agent. However, operational and substance requirements may vary depending on the selected corporate structure and business activity.
Currency RegulationMauritius has no exchange control, ensuring free movement of capital, unrestricted international payments, and seamless cooperation with foreign banks and payment institutions.
RegulatorThe Financial Services Commission (FSC Mauritius) is the primary regulatory authority overseeing global business companies, licensed activities, and compliance with AML/KYC standards and corporate governance requirements.