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Global HQ & Shared Services

Your International Headquarters, Expertly Administered

Establishing a genuine global headquarters in Mauritius provides multinational groups with a credible hub of substance and control, qualifying for the most favourable regulatory treatment while delivering operational efficiency across jurisdictions.

Overview

What is a Global Headquarters Administration Licence?

A Global Headquarters Administration (GHQ) licence in Mauritius, issued by the Financial Services Commission, authorises the holder to provide administrative and management services to related companies within its international group. This structure provides real economic substance in Mauritius, qualifying entities for enhanced regulatory treatment, strengthening DTAA access, and providing the genuine decision-making presence that international tax authorities and banking partners require.

Unlike a standard GBC that may have minimal physical presence, a GHQ entity employs qualified personnel, maintains functional office infrastructure, and operates genuinely as the administrative hub of the group. The services delivered by the GHQ to related entities, accounting, HR and payroll, IT procurement, finance, and management, are delivered under properly priced intercompany service agreements that reflect arm's-length market rates.

Aurevya designs, establishes, and operates GHQ structures, providing the qualified personnel, office infrastructure, HR management, payroll services, accounting, IT procurement, and shared service delivery that make the structure genuinely functional rather than merely nominal. The result is a Mauritius presence that is robust to regulatory scrutiny from any jurisdiction.

FSC
Licensed
The GHQ licence is issued by the Financial Services Commission, providing a formally regulated, credentialed vehicle for delivering group administration from Mauritius.
Real
Substance
Qualified employees, functional office infrastructure, and genuine service delivery, the hallmarks of a substance standard that satisfies international tax authority expectations.
Multi
Function Service Centre
Accounting, HR, payroll, IT, finance, and management services delivered from a single Mauritius hub, creating administrative efficiency across the international group.

What We Provide

Key Features of the GHQ Service

GHQ Licence Management
Aurevya manages the full lifecycle of the GHQ licence, from initial application and FSC engagement through to annual licence renewals, condition monitoring, and any regulatory correspondence required throughout the operational life of the entity.
Qualified Personnel Provision
We provide or assist in recruiting the qualified Mauritius-resident personnel required to staff the GHQ function, ensuring that the entity has genuinely capable individuals performing substantive roles, rather than nominal appointments designed to satisfy a headcount requirement.
Accounting & Finance
The GHQ provides consolidated accounting and financial management services to related group entities, including management reporting, budget coordination, and financial controls oversight, serviced by Aurevya's accounting team as part of the integrated GHQ offering.
HR & Payroll
Human resources management and payroll processing for group employees based in Mauritius and, where structurally appropriate, for employees of related entities supported by the GHQ, including compliance with Mauritius employment law, NPF, and NSF obligations.
IT Procurement
The GHQ can centralise IT procurement and vendor management for the group, negotiating software licences, hardware procurement, and IT service agreements on behalf of related entities, creating economies of scale and simplifying the group's technology administration.
Regulatory Substance
The GHQ structure is designed from the outset to satisfy the substance requirements expected by Mauritius's FSC, the OECD's BEPS framework, and the tax authorities of jurisdictions in which the group operates, with all functions genuinely performed in Mauritius and documented accordingly.

Process

How It Works

01
Feasibility & Licence Strategy
We assess the group's administrative requirements, existing entity structure, and regulatory objectives, determining whether a GHQ licence is the appropriate vehicle and designing the optimal structure for the client's specific circumstances.
02
GHQ Company Establishment
The GHQ entity is incorporated, either as a new GBC applying for a GHQ Authorisation, or through an amendment to an existing GBC's licence conditions, with all corporate documentation and constitutional arrangements prepared by Aurevya.
03
FSC Licence Application
A comprehensive GHQ Authorisation application is submitted to the FSC, including the business plan, service scope, staffing plan, infrastructure arrangements, and governance framework required to satisfy the FSC's assessment criteria.
04
Team Placement & Infrastructure
Qualified personnel are recruited or placed into the GHQ function, and the physical or virtual office infrastructure required to operate the shared services is established, with all necessary IT systems, communication tools, and administrative frameworks put in place.
05
Ongoing Operations Management
Aurevya manages the day-to-day operation of the GHQ function, coordinating the delivery of shared services to related entities, managing staff, maintaining the FSC licence conditions, and providing periodic operational and regulatory reporting to the board and group management.

Common Questions

Frequently Asked Questions

A Global Headquarters Administration (GHQ) Authorisation is a licence category issued by the Financial Services Commission of Mauritius that permits a company holding a Global Business Licence to provide administrative, management, and shared services to related companies within the same international group. The GHQ Authorisation elevates the entity's regulatory status and signals to both the FSC and international counterparties that the Mauritius entity performs substantive group functions, rather than being a passive holding company with minimal activity. It is the most credible structure available in Mauritius for centralised group administration.
A GHQ entity can provide a wide range of administrative and management services to related group companies, including financial management and accounting, HR and payroll administration, IT procurement and support, legal and secretarial services, strategic planning support, marketing and communications management, and procurement services. All services must be performed pursuant to properly documented intercompany service agreements, priced on an arm's-length basis consistent with transfer pricing requirements. The scope of services must align with the business plan approved by the FSC at the time of licence issuance.
The substance requirements for a GHQ are more demanding than for a standard GBC, reflecting the elevated regulatory status and the nature of the services being provided. The FSC expects the GHQ to have: qualified staff resident in Mauritius performing the substantive functions of the entity; adequate physical or virtual office infrastructure; a meaningful operational budget; genuine decision-making occurring in Mauritius; and intercompany service agreements reflecting arm's-length pricing. Aurevya's GHQ service is specifically designed to satisfy these requirements, providing the personnel, infrastructure, and operational framework that makes the substance demonstrable and defensible.
A standard GBC is a general-purpose international business vehicle, used for holding, trading, or investment activities conducted outside Mauritius, with relatively modest substance requirements. A GHQ is a specialist structure specifically authorised to provide administrative and management services to related group entities, requiring a higher level of physical substance, a larger qualified staff complement, and a more detailed operational framework. The GHQ is the appropriate vehicle for groups that genuinely want to centralise their international administration in Mauritius and need a regulatory imprimatur that reflects the substantive nature of the entity's activities.
The costs of establishing a GHQ are higher than for a standard GBC, reflecting the additional FSC licence fees, the cost of qualified staff, and the operational infrastructure required. The total cost depends heavily on the scope of services to be provided, the number of staff required, and the complexity of the group's administrative needs. Aurevya provides detailed cost projections as part of the initial feasibility assessment, enabling clients to assess the commercial case for the GHQ structure relative to the benefits it delivers in terms of substance quality, regulatory standing, and group administrative efficiency.

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Related Services

Global Business Company
The GBC is the foundational vehicle on which the GHQ Authorisation is built, providing the regulatory framework within which the shared services function operates.
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Board Services & Governance
Qualified directors, board coordination, and governance documentation, integral to the credibility and regulatory standing of the GHQ entity throughout its operational life.
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Accounting & Financial Reporting
IFRS-compliant financial reporting for the GHQ entity and, where applicable, for the related entities receiving services, ensuring full financial transparency and MRA compliance.
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