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Corporate Structures

Una Estructura Internacional Ágil y Rentable

La Empresa Autorizada está diseñada para empresas que realizan todas sus actividades fuera de Mauricio, ofreciendo un vehículo corporativo de bajo costo y flexible con obligaciones mínimas de presentación y máxima flexibilidad operativaimplicity.

Descripción General

¿Qué es una Empresa Autorizada?

Una Empresa Autorizada (AC) se constituye bajo la Ley de Empresas de 2001, pero no es residente fiscal de Mauricio y está expresamente excluida de los beneficios de los CDI del país. Está diseñada para entidades that conduct all their business and hold all their assets entirely outside Mauritius, making it a purposefully lean vehicle for specific international applications.

A diferencia de una GBC, la AC no requiere una Licencia de Negocios Globales de la FSC, solo el registro como Empresa Autorizada. Esto reduce significativamente la carga regulatoria, los costos anuales de mantenimiento y las obligaciones administrativasstrative overhead, making it a compelling choice where treaty access is commercially irrelevant.

Las aplicaciones clave incluyen: empresas de comercio internacional que realizan operaciones completamente en el extranjero, vehículos de tenencia de propósito único para activos ubicados fuera de Mauricio, estructuras de tenencia de inversioneshere DTAA access is not required, and special purpose entities for discrete transactions or asset holding.

Sin FSC
Licencia Requerida
Registration as an Authorised Company does not require a Financial Services Commission global business licence, reducing cost and regulatory overhead substantially.
100%
Propiedad Extranjera
The AC may be entirely foreign-owned, with no requirement for any Mauritius-resident shareholder participation in the capital structure.
4–6
Semanas, Plazo de Configuración
From engagement to incorporated and registered entity, considerably faster than a GBC given the absence of an FSC licensing stage.

Lo Que Ofrecemos

Key Features of the Authorised Company

Cumplimiento Simplificado
The regulatory obligations of an AC are considerably lighter than those of a GBC, no FSC licence conditions, no annual FSC return, and no requirement for an annual audit in most circumstances. Annual returns to the Registrar are the primary statutory obligation.
No Residente a Efectos Fiscales
An AC is not considered a Mauritius tax resident and therefore pays no Mauritius corporate income tax on its income. No MRA corporate tax return is required, making it a zero-tax vehicle in the Mauritius context, subject to the laws of jurisdictions where economic activity occurs.
Bajo Costo de Mantenimiento
The combination of simplified compliance, no audit requirement, and no FSC licence fees means that the annual maintenance cost of an AC is materially lower than that of a GBC, an important consideration for SPVs or entities in an early stage of development.
Full Propiedad Extranjera
An AC may be 100% owned by non-residents of Mauritius, with no restriction on the nationality or jurisdiction of shareholders, providing complete structural flexibility for international groups.
Establecimiento Rápido
Without the FSC licensing stage, an AC can typically be incorporated and fully registered within 4–6 weeks of engagement, significantly faster than a GBC, which requires FSC processing of 4–6 weeks in addition to incorporation.
Propósito Flexible
The AC can be used for a wide range of commercial purposes, trading, holding, investment, or as a special purpose vehicle, provided that all activities and assets are located and conducted entirely outside of Mauritius.

Proceso

Cómo Funciona

01
Evaluación de la Estructura
We assess the client's commercial objectives, existing group structure, and jurisdictional considerations to confirm that an AC is the most appropriate vehicle and that treaty access is not a requirement.
02
Registro de Constitución
The company is incorporated at the Registrar of Companies under the Companies Act 2001, with all constitutional documents, name reservation, and initial statutory filings prepared and submitted by our team.
03
Nombramiento de Agente Registrado
All ACs must appoint a registered agent in Mauritius. Aurevya acts as registered agent, ensuring that all statutory notifications, annual return obligations, and regulatory correspondence are handled professionally and on time.
04
Banca (Cuando Sea Necesario)
Where the client requires a Mauritius bank account for the AC, noting that ACs face stricter bank acceptance criteria than GBCs, Aurevya leverages its established banking relationships to facilitate the process.
05
Administración Continua
Aurevya provides ongoing registered agent services, annual return preparation, corporate maintenance, and any amendments to the constitutional documents required over the lifetime of the entity.

Consideraciones Prácticas

Requisitos y Plazos

Requisitos Regulatorios

  • Registered agent maintained in Mauritius at all times
  • Annual return filed with the Registrar of Companies
  • Authorised share capital as specified in constitutional documents
  • No annual audit required (unless specified in Articles or by agreement)
  • No Mauritius corporate tax return (entity is non-resident for tax purposes)
  • All business conducted and all assets held entirely outside Mauritius
  • Notification of changes to Registrar (directors, shareholders, registered office)

Plazo Indicativo

  • Company Incorporation: 5–7 business days from submission of complete documentation
  • Nombramiento de Agente Registrado: Concurrent with incorporation, no additional processing time
  • Banking (where required): 6–12 weeks, noting that AC banking applications require additional justification given the non-resident status of the entity
  • Full Operational Status: Typically 4–6 weeks where banking is not required; 10–16 weeks where banking is sought

Preguntas Frecuentes

Preguntas Frecuentes

The fundamental difference lies in tax residency and DTAA access. A GBC is a Mauritius tax resident and can benefit from the country's 46+ Double Taxation Avoidance Agreements, enabling reduction of withholding taxes on cross-border income flows. An AC is expressly non-resident for Mauritius tax purposes and cannot access these treaties. The AC compensates with a substantially lower regulatory burden, lower annual costs, and a faster setup timeline. The appropriate choice depends entirely on whether treaty access is commercially material to the client's objectives.
No. An AC is explicitly excluded from the benefit of Mauritius's network of Double Taxation Avoidance Agreements by virtue of its non-resident tax status. This is one of the defining characteristics of the AC structure. If DTAA access is commercially important, for example, to reduce withholding taxes on dividends, interest, or royalties flowing from a treaty partner jurisdiction, a GBC should be considered instead.
Technically yes, but in practice Mauritius banks apply more rigorous scrutiny to AC applications than to GBCs, given the absence of FSC licensing and the non-resident tax status. Banking for an AC is achievable through Aurevya's established relationships, but clients should be aware that the process may be lengthier and that some institutions will not accept AC clients. For most clients, the AC's banking needs are best met through accounts held in other jurisdictions where the underlying business is conducted.
The AC can be used as a holding vehicle for African investments, but without access to Mauritius's DTAAs, the tax efficiency benefits that typically make Mauritius an attractive African investment hub, particularly reduced withholding taxes under treaties with countries such as India, South Africa, and various other African jurisdictions, are unavailable. For African investment platforms where treaty protection and withholding tax reduction are material commercial considerations, a GBC is the more appropriate vehicle.
Annual maintenance for an AC is deliberately light. The primary obligations are: filing an annual return with the Registrar of Companies confirming the entity's details, maintaining a registered agent in Mauritius, and ensuring that any changes to directors, shareholders, or constitutional documents are notified to the Registrar promptly. There is no annual audit requirement (absent specific agreement), no FSC return, and no MRA corporate tax return. Aurevya manages all annual compliance obligations as part of its ongoing administration service.

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