Each business structure varies in terms of category, nature, and type of company. It is thus important to understand the various business structures and choose the most suitable for your business.



Acting as Investment holding

Using Mauritius as a springboard for inbound and outbound investment whilst benefitting from the Double taxation Avoidance Agreements & Investment Promotion and Protection Agreements available.

Housing the Procurement function

Centralised bulk purchases allowing better negotiated prices on goods and commodities.

Housing the Trading function

The company would enter into contracts with clients directly and arrange for delivery of goods directly to the end user without physically passing through Mauritius.

Acting as cash and treasury centre

There are no exchange control in Mauritius thereby allowing free flow of foreign currencies.
Currency conversion can be efficient and profitable.
To explore the possibility of using banking products, to ease the cash flow requirements of the company, once track record has been established.

Centralising shared services

Shared Service Centre in Mauritius (General Administration, Accounting, Legal, HR, Payroll, IT, Logistics).

Patent, Royalty and Branding

IP & Franchising revenue recognition at Mauritius as the holder of these rights.

Raising finance

Financing Centre (raise financing from banks – working capital lines or trade financing) depending on track record and guarantees provided.


Protected Cell Company (PCC)

Protected Cell Company (“PCC”), most commonly known as a Segregated Portfolio Company permits segregation of assets and related liabilities within a company into cells and limits the claim of a creditor against assets of the cell it has contracted with. A PCC structure can also simplify administration and reduce costs of operation.

A PCC provides the flexibility to divide the assets into multiple cells with the aim of protecting the assets of each cell against the failure of another, while remaining a single legal entity.

The problem encountered with an umbrella fund company structure is avoided, since the excess liabilities of a sub-fund cannot be set off against the assets of the entire company.

The ring-fencing of claims is possible for funds, captive insurance companies and investment holding companies.

Limited Life Company

Companies can be incorporated as, or converted to, Limited Life Companies. The Limited Life Company is widely used for private equity funds and management companies.

Limited Partnership

Limited Partnership (LP) is an ideal and flexible vehicle to carry out investment activities.

Under Mauritian laws, the Limited Partnership (LP) combines features of both a company and that of a partnership. It can have separate legal personality just like a company while at the same time enabling the partners to contribute and participate in the returns of the LP without being engaged in its day-to-day management. The General Partner is responsible for managing the business and affairs of the Limited Partnership and is personally liable for the debts of the partnership.


A Collective Investment Scheme (CIS) Manager is entitled to carry out activities related to the management of a Collective Investment Scheme in the form of simple private equity funds to more complex structures like mutual funds, hedge funds, international feeder funds, umbrella funds, etc. set up in Mauritius and other countries.

Types of investment funds which can be set up in Mauritius

Investment Funds in Mauritius are classified as Collective Investment Schemes (CIS) or Closed-End Funds (CEF).

The legal framework provides the possibility to investors to select the type of investment funds that best suits their profile, risk tolerance and return objective: PCIS, Expert Fund, Specialised CIS, Retail Schemes and Global Schemes.

Investment Advisory Services

An Investment Advisory company is a company licensed as an Investment Adviser. There are two categories of licences available namely Investment Adviser (Restricted) which allows the provision of investment advisory services only and Investment Adviser (Unrestricted) which authorises a company to advise and manage portfolio of securities.

Brokerage Services

A brokerage company is an entity licensed as an Investment Dealer in Mauritius.

The Company trades or distributes securities on behalf of an issuer or a holder of securities. In Mauritius, there are different types of licences available depending on activity type.