What is a Global Business Company?
A Global Business Company is a company resident in Mauritius which has been issued a Global Business Licence by the Financial Services Commission of Mauritius.
A GBC allows a non-citizen of Mauritius to set up his company in Mauritius. The non-citizen can hold the majority of shares or voting rights or the legal or beneficial interest of a GBC.
The Mauritius Global Business Licence (GBL) offers various benefits:
  • GBL benefits from Double Taxation Avoidance Agreement (DTAAs) with 46 countries.
  • GBL is a tax resident structure and is subject to an effective tax rate of 3% or 15% depending on its activity and categories of income.
  • No exchange control and free repatriation of profits and capital. There is an ability to structure debt and financial instruments as well.
  • No Capital Gains Tax (CGT) 
Substance Requirements
 To satisfy the substance requirements of the FSC, a GBC must:
  • Have 2 directors resident in Mauritius
  • Conduct business principally outside Mauritius;
  • Carry out its core income generating activities in, or from, Mauritius;
  • Keep its accounting records at its registered office in Mauritius;
  • Have its financial statements audited in Mauritius.
  • Employ, either directly or indirectly, a rational number of suitably competent persons to perform its core activities;
  • Maintain its principal bank account in Mauritius at all times;
  • Have a minimum expenditure rate which corresponds to its level of activities;
  • Be managed and controlled from Mauritius; and
  • Be administered by a Management Company.
Our services to GBC:
  • Application for specialised licence (if any required) and liaising with the authorities
  • Company incorporation
  • Company administration
  • Provision of directors, secretary and nominee shareholders
  • Processing of transfers
  • Payment of regulatory fees
  • Maintenance of books and accounting records
  • Preparation and filing of financial statement and annual tax return