Mauritius offers several options for structuring offshore funds including fully regulated collective investment schemes (CIS), professional CIS, specialized CIS, and expert funds. Foundations established in Mauritius provide asset protection and are used for succession planning, wealth management, and other purposes. A Category 2 Global Business Company licensed in Mauritius allows virtually any business activities and provides tax benefits like exemption from filing tax returns and audited accounts.

1. Fund services
OVERVIEW
Mauritius is recognised as a leading regional centre for
offshore fund structuring and administration, for investment
particularly in India, Asia, Middle East and African
countries.
In terms of the Regulations, Collective Investment Schemes
can be broken down into the following categories:
• Fully regulated CIS - A fully regulated CIS is meant for
Public Funds
•Professional CIS - Professional CIS are CIS which offer their
shares solely to sophisticated investors or as private
placements. The Professional CIS are exempted from most
on-going obligations/regulations generally imposed on
public CIS.
• Specialized CIS - A specialized CIS is a CIS which invests in
real estate, derivatives, commodities or any other product
authorized by the Financial Services Commission.
• Expert Fund - An Expert Fund is a CIS that has applied to
the Commission to be licensed as an Expert Fund. An Expert
Fund is only available to expert investors.
Foundation services
Foundations have been used in Civil Law countries while Common
Law countries have used Trusts. Foundations have several similari-
ties with Trusts and are sometimes viewed as a medley of a
Company and a Trust.
In principle, a Foundation is a legal entity separate from its
founder, council members, officers and any beneficiaries; It is
established by a founder who endows assets to achieve the objects
of the Foundation. The Founder also describes in a charter how the
assets of the Foundation will be dealt with, for what purpose or for
whose benefit. The Foundation is managed by the Foundation
council of which the Founder may be a member.
Foundations are commonly used for:
• Asset and family protection
• Succession and Estate Planning
• Wealth management purposes
• Collection of Royalties
• Investment holding
• Pre-nuptial agreements
• Can be used for Employee Benefit Schemes and Pension Schemes
Global business company category2 (GBC2)
MAIN CHARACTERISTICS
A company holding a Category 2 Global Business License
can virtually do any business activities. GBC II companies
are deemed non-resident for tax purposes and do not have
access to Mauritius' tax treaty network.
ADVANTAGES OFA GBC2
1. No statutory requirements for filing of tax returns
2. GBC II are tax exempted – Not considered as a resident in
Mauritius
3. No audited accounts required
4. No authorised capital required
5. High level of confidentiality – No public access
6. No exchange controls ( Mauritius is one of the safest
jurisdiction to work with)
7. Can be used to outsource administrative and support
services e.g. payroll services, invoicing etc.
8. GBC II can be setup within one week
A trust is a method of sheltering and protecting assets by transfer-
ring assets to trustees. A trust is formed when assets are
transferred to a trustee. The trustee becomes the legal owner and
is responsible for managing the assets and ensures succession to
chosen beneficiaries of the offshore trust. The trust deed details
the terms on which the Trustees administer the trust assets.
A fiduciary structure helps to preserve wealth and offers a great
deal of flexibility over the management and distribution of your
assets.
A trust can hold the following assets:
• Shares and stocks in both quoted and unquoted companies.
• Investment portfolios.
• Real and intellectual property.
• Bank deposits.
• Life assurance policies issued on the life of the Settlor.
• Other types of asset.
Trust services
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2. STRATEGIC LOCATION 1,200 km off the African
coast, to the east of the island of Madagascar.
STRATEGIC TIME ZONES We are in a convenient
time zone allowing for the conduct of business in the Far
East in the morning, Europe during the early afternoon
and the USA, later in the day.
STRATEGIC INFRASTRUCTURE Our well regulated
legislative framework, highly skilled professional and
international standard banking sector have led to the
success of the Mauritian global business sector.
WORLD RECOGNITIONMauritius is acknowledged
by international organizations such as the Organisation
for Economic Cooperation and Development (OECD),
the Financial Action Task Force (FATF) and the World
Bank (WB).
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I N C O R P O R AT I O N
S E R V I C E S
A D V I S O R Y S E R V I C E S TA X P L A N N I N G R E L O C AT I O N S E R V I C E S
V- C U B E O F F S H O R E S E R V I C E S L I M I T E D
W A L K I N G T H E E X T R A M I L E S W I T H Y O U
We have the expertise to assist
with multi-jurisdictional
incorporation services for
international structures with our
main jurisdictions being
Mauritius, Dubai, Seychelles
and USA.
60%
22,839
WHY ARE YOU WAITING ANY
LONGER?
OF INVESTMENT TO AFRICA WENT
THROUGH MAURITIUS OVER THE
LAST 5 YEARS
CALLUS+2304651400or
E-MAILUScontact@voslglobal.com
Why should you use Mauritius as a platform
for incorporation and investment?
Still not convinced? Here are some interesting stats.
VOSL's advisory unit offers a wide
range of advisory services. We
focus on our client’s market, their
industry and their issues and help
them to solve problems, manage
risk and seize opportunities to
unlock their potential for growth.
Mauritius is one of the leading
International Financial Centres in
Mauritius and is the highest
ranked in the region.
THE NUMBER OF OFFSHORE ENTITIES IN MAURITIUS
INCLUDING FUNDS, GBC1, GBC2 AND GLOBAL
FUNDS IN THE LAST 10 YEARS
OUR STAR PRODUCT:
Global business category 1 (GBC1)
A GBC1 is a licensed corporate body in Mauritius that may
either be locally incorporated or be registered as a branch
of a foreign company. A foreign company may be redomi-
ciled and continue as a Mauritian GBC1, if the foreign law
so permits.
INVESTMENT HOLDING GBC 1 companies are ideal
for investment holding purposes, they benefits from the
network of double taxation avoidance agreements and
benefits from absence of capital gains tax.
REDUCED WITHHOLDING TAXES They also benefits
from reduced withholding taxes on payment of royalties
and dividend.
SPECIALLICENSESAGBC1canconductassetmanagement,
fund management, consultancy/financial/employment services
pensionsfundandinsuranceamongothers.
INTELLECTUAL PROPERTY A GBC1 can be used to hold
intellectual property rights such as copyright, industrial designs,
patents,trademarks,servicemarksandothercollectivemarks.
Proper tax planning can lead to
income from savings and investments
growing tax free, depending on your
country of residence and nationality.
Depending on a number of factors,
offshore banking can also provide tax
savings when it comes to inheritance
and capital gains taxes.
VOSL can help individuals such
as investors, self-employed or
retired non-citizens acquire an
occupation permit and residency
permit through various schemes
through the Board of Investments
in Mauritius.