Global Buisness Company

A Global Buisness company can be set up to carry out any legal global business activities or such financial business activities as may be approved by the Regulator, the Financial Services Commission. This may include asset management, licensing and franchising, aircraft financing and leasing, pension fund administration, captive insurance, logistics, marketing, treasury management, consultancy services and project management. As defined under the Financial Services Act 2007 of Mauritius, a GBL1 is a company engaged in qualified global business and which is carried on from within Mauritius with persons all of whom are resident outside Mauritius and where business is conducted in a currency other than the Mauritian rupee.

In addition to treaty benefits, a Global Buisness company also enjoys:

  • Low tax regime
  • No capital gains tax
  • No withholding tax on dividends, interest and royalties paid
  • No exchange control on repatriation of profit, capital or interest
  • No estate duty or inheritance tax