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Corporate Structures

El Vehículo Internacional Insignia de Mauricio

La Compañía de Negocios Globales es la estructura corporativa principal de Mauricio para inversiones transfronterizas, operaciones comerciales y de tenencia, combinando acceso a tratados, credibilidad regulatoria y un historial comprobado record as a gateway to Africa, Asia, and beyond.

Descripción General

¿Qué es una Compañía de Negocios Globales?

Una GBC es una empresa residente fiscal constituida bajo la Ley de Empresas de 2001 y licenciada por la Comisión de Servicios Financieros. Tiene acceso completo a la red de Convenios para Evitar la Doble Imposición de Mauricio, the cornerstone of its international appeal.

Las aplicaciones típicas incluyen vehículos de tenencia para inversiones africanas y asiáticas, sedes regionales para grupos multinacionales, empresas de financiamiento comercial y tesorería, estructuras de tenencia de PI y regalías, private equity fund holding entities, and joint venture vehicles.

Una GBC paga impuesto corporativo al 15%, con exenciones parciales disponibles para ciertos flujos de ingresos, incluidos dividendos, intereses y regalías, que pueden reducir la tasa efectiva sustancialmente. For any international group seeking a credible, treaty-backed Mauritian presence, the GBC remains the definitive choice.

46+
Convenios de Doble Imposición
Mauritius's treaty network spans Africa, Asia, Europe, and beyond, providing unrivalled access for cross-border investment flows.
15%
Tasa del Impuesto Corporativo
With partial exemptions applicable to qualifying income streams, the effective rate for many GBCs is considerably lower.
8–12
Semanas, Establecimiento Típico
From initial engagement to fully operational entity, including FSC licensing and banking establishment.

Lo Que Ofrecemos

Key Features of the GBC

Acceso a la Red de Tratados
Full access to Mauritius's 46+ DTAAs, enabling reduction of withholding taxes on dividends, interest, and royalties flowing through the structure from qualifying jurisdictions.
Licenciado y Regulado por la FSC
A GBC is issued a Category 1 Global Business Licence by the Financial Services Commission, providing a regulated, internationally recognised corporate vehicle with demonstrable regulatory oversight.
Puerta de Entrada a COMESA y SADC
Mauritius's membership of COMESA and SADC, combined with its strategic location and bilateral investment treaties, makes the GBC an ideal vehicle for African investment platforms.
Propiedad Extranjera Total
A GBC may be 100% foreign-owned with no requirement for local participation, providing complete flexibility for international groups structuring through Mauritius.
Impuesto Corporativo al 15%
Subject to Mauritius corporate income tax at a flat rate of 15%, with a partial exemption regime reducing the effective rate on qualifying passive income streams to as low as 3%.
Facilitación Bancaria
Aurevya's established relationships with Mauritian and international banks significantly improve the prospects of successful multi-currency account establishment for the GBC.

Proceso

Cómo Funciona

01
Viabilidad y Diseño de la Estructura
We assess the client's objectives, existing structure, and target jurisdictions to determine whether a GBC is the optimal vehicle and how it should be positioned within the wider group.
02
Constitución de la Empresa
The company is incorporated at the Registrar of Companies under the Companies Act 2001. Name reservation, Articles of Association, and all statutory documentation are prepared by our team.
03
Solicitud de Licencia FSC
A comprehensive licence application is submitted to the Financial Services Commission, including business plan, KYC documentation for all relevant parties, and governance framework documentation.
04
Domicilio Social y Gestión
The GBC is established at Aurevya's registered office, with qualified resident directors appointed to satisfy FSC substance requirements and provide active governance from day one.
05
Establecimiento Bancario
We introduce the entity to our preferred banking partners, prepare the full application package, and liaise directly with compliance departments to facilitate account opening.
06
Cumplimiento Continuo
Annual compliance reviews, FSC renewals, MRA tax filings, audited financial statements, and AML/CFT programme maintenance are managed by Aurevya's specialist teams throughout the life of the entity.

Consideraciones Prácticas

Requisitos y Plazos

Requisitos Regulatorios

  • Minimum 2 directors, at least 2 of whom must be resident in Mauritius
  • Qualified Company Secretary (FSC-approved)
  • Registered office maintained in Mauritius
  • Annual audited accounts prepared under IFRS
  • Corporate tax returns filed with the Mauritius Revenue Authority
  • Demonstrable substance in Mauritius including active management and control
  • AML/CFT compliance programme in place from incorporation
  • Annual FATCA/CRS reporting obligations where applicable

Plazo Indicativo

  • Constitución de la Empresa: 5–7 business days from submission of complete documentation to the Registrar of Companies
  • FSC Licence: 4–6 weeks from submission of a complete application, subject to FSC processing timelines and any queries
  • Banking: 4–10 weeks depending on the institution selected, the nature of the business, and the completeness of the KYC package
  • Full Operational Status: Typically 8–12 weeks from initial engagement to a fully licensed, banked entity

Preguntas Frecuentes

Preguntas Frecuentes

A GBC is a tax-resident entity in Mauritius and has access to the country's full network of Double Taxation Avoidance Agreements. It requires an FSC licence and must meet substance requirements. An Empresa Autorizada (AC), by contrast, is not considered a Mauritius tax resident, it is a non-resident vehicle that cannot benefit from DTAAs and carries a lighter regulatory and cost burden. The appropriate structure depends entirely on whether treaty access is commercially important to the client's objectives.
A GBC is subject to Mauritius corporate income tax at 15% on chargeable income. However, an 80% partial exemption is available on certain categories of qualifying income, including dividends, interest, royalties, and capital gains on shares, reducing the effective rate on those streams to 3%. The GBC files annual corporate tax returns with the Mauritius Revenue Authority and may also have FATCA and CRS reporting obligations depending on its activities and shareholder base.
Yes. A GBC may hold bank accounts both in Mauritius and internationally. In practice, the primary operating account will typically be held with a Mauritian bank, which may also provide multi-currency facilities and international payment capabilities. For certain business models, accounts may additionally be established at reputable international institutions in other jurisdictions, subject to each bank's own acceptance criteria and due diligence requirements.
The FSC requires that a GBC demonstrate genuine substance in Mauritius. This includes: having at least two resident directors who actively participate in board decisions; holding board meetings in Mauritius with appropriate documentation; maintaining accounting records and corporate books in Mauritius; and ensuring that core income-generating activities and key management decisions occur within the jurisdiction. Aurevya's board services and governance practice ensures that all substance obligations are met systematically and documented appropriately.
From the point of engagement, the typical timeline to a fully licensed and banked GBC is 8–12 weeks. Company incorporation takes 5–7 business days; the FSC licence application typically requires 4–6 weeks for processing; and banking establishment adds a further 4–10 weeks depending on the institution and the completeness of the client's KYC documentation. Aurevya's streamlined process and established relationships compress these timelines wherever possible.

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