Authorised Companies
Authorised Companies are non-resident entities governed by the Mauritius Companies Act 2001/Financial Services Act 2007. Allowed activities are: investment holding/trading/consultancy etc., provided the central management and control remains outside of Mauritius. Restricted activities are: banking, financial and fiduciary services and trusteeship business.
- Corporate Taxation: Not applicable.
- Capital gains tax, Inheritance tax, Withholding taxes, tax on bank interest: Nil.
- Access to tax treaty benefits: Not applicable.
- Share Capital: Can be of par value or no-par value and can be paid in any foreign currency except Mauritian Rupees.
- Directors: Minimum one director required and corporate directorship is allowed.
- Shareholders: Minimum 1 and Corporate/Nominee shareholding allowed.
- Company Secretary: Optional but needs to have a licensed Management Company as Registered Agent.
- Registered Address: Should be in Mauritius.
- Financial Statement: No requirements for audited accounts but needs to file unaudited financial summary within 6 months after the balance sheet date.
- Tax Return: Annual return of income should be filed with the MRA although no tax is payable in Mauritius.
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