Mauritius is a small island on the map near the southeast coast of Africa northeast of Madagascar. For over a hundred years, Mauritius was a British colony, but it has retained French customs, laws and language. In 1968, Mauritius became an independent state within the Commonwealth and today is considered one of the most prosperous countries in the Indian Ocean. Currently, Mauritius is a democratic republic, headed by the Prime Minister. Government members are elected every five years.

Mauricio is equipped with commercial and communications infrastructure, has a dynamic economy. The government has also encouraged foreign investment and offshore activity thrives with the help of the Investment Board.

Company registration in Mauritius. Types of companies in Mauritius

• Mauricio Private Company Limited by shares
• Mauritius company limited by guarantee
• Mauricio Public Company Limited by shares
• Mauritius foreign company
• Mauricio GBC1 Company – Offshore Company
• Mauricio GBC2 – International company
• Mauricio Limited Life Company
• General Association of Mauritius
• Mauritius Limited Company
• Mauricio Sole proprietorship
• Mauricio trusts

For the purposes of tax planning in Mauritius, you can register the company in two legal forms: GBC 1 and GBC 2.

GBC 1 (Mauritius 1 global business category) is a Mauritius resident tax company. These companies are part of the international treaty to avoid double taxation between Mauritius and other countries, such as China and India, which creates favorable conditions for investment in these countries.

GBC 2 (Mauritius 2 global business category) are international offshore commercial companies that are tax exempt in Mauritius. Such companies are often used for trading, as well as for investment purposes. They cannot use the agreement to avoid double taxation. Beneficiary owners are not disclosed.

The process of registering foreign company in Mauritius is simple, regardless of whether you opt for the company GBC1 (resident company) or GBC2 (IBC). If the company is properly structured, it can be an effective, economical and legally adequate fiscal optimization company for your business.