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International Companies



Investment actions which take place outside your home country* are normally referred to as “offshore”.

International Incorporation Benefits

The benefits coming from International ventures are mainly:

Low tax:  Quite often small-sized countries undertake a set of tax incentives with the purpose of attracting foreign investors and boost their economy. In some words, setting up an offshore company incorporation involves using this entity as a means to make investments enjoying the low or zero taxation imposed by these governments to non local activities.

Asset protection:  A common strategy aiming to protect assets from risks of domestic instability is to resort to forming an entity (for instance a trust, foundations or a company) in an offshore centre that will hold them.

Privacy: Generally offshore jurisdictions enjoy a higher level of corporate and banking confidentiality due to legislations which are designed around this value. 

Simplicity: On the average offshore companies are easy to incorporate and manage


International Business Company (IBC)
The fact that characterizes an offshore corporation is that it is subject to the local law and therefore usually not allowed to carry on business inside the country of incorporation.
Depending on the jurisdiction and the activity conducted, an IBC can be useful in order to ease taxation, secure privacy or asset protection; the most common countries are Seychelles, BVI and Belize.

Global Business Companies (GBC)
There are some requirements to fulfil in order to set up a Global Business License: the activity conducted must be within certain industries (qualified global business), the individuals involved will be all non Mauritian resident and the transactions will be carried out in a foreign currency. Furthermore, although the business will be conducted from within the country, it will be restricted to some sectors such as: taking professional consulting, engaging local work force and property renting.
Below is a list of qualified global business activities:

  • Aircraft Financing and Leasing
  • Asset Management
  • Consultancy Services
  • Financial Services
  • Fund Management
  • Information and Communication Technology Services
  • Insurance
  • Licensing and Franchising
  • Logistics and/or Marketing
  • Operational Headquarters
  • Pension Funds
  • Shipping and Ship Management
  • Trading

Either incorporated in Mauritius or as a branch of an overseas company, those businesses dealing with banking, fund management or willing to be eligible for DTAs (Double Taxation Agreements) have the only option to register as GBC1. With this purpose a Tax Residence Certificate, proving that the actual administration is located within the country, is crucial. To apply for a TRC the following requirements must be met:

  • Minimum of 2 resident directors in Mauritius
  • Funds issued by a bank account opened with a local bank
  • Registered office and statutory records in Mauritius
  • Local company secretary
  • Local auditor
  • Board of directors meeting in Mauritius

One of the main reasons as to why Mauritius Global Business License is mostly adopted by entities investing in certain countries is that the tax-treaties stipulated between those countries make the business particularly favourable.

*Residency: being resident in a country involves that a person is taxable according to the tax system of that state; this might be due to residency or any other analogous reason.

Below is the list of our international jurisdictions, select an item from the table and find out more:

Offshore Jurisdictions
AjmanFull Details
BahamasFull Details
BelizeFull Details
BulgariaFull Details
BVIFull Details
CyprusFull Details
Delaware LLCFull Details
GibraltarFull Details
Hong KongFull Details
IrelandFull Details
Isle of Man OffshoreFull Details
LatviaFull Details
MaltaFull Details
Mauritius AuthorisedFull Details
Mauritius Global BusinessFull Details
RAK OffshoreFull Details
Seychelles - oldFull Details
SingaporeFull Details