|
Category 1 Global Business Licence Company |
Category 2 Global Business Licence Company |
|
| Governed by |
Companies Act 2001, Financial Services Act 2007 |
Companies Act 2001, Financial Services Act 2007 |
|
| Registered office in Mauritius |
Yes |
Yes |
| Minimum number of members |
1 |
1 |
| Corporate shareholder |
Allowed |
Allowed |
| Minimum capital requirement |
1 |
1 |
| Bearer shares |
Not allowed |
Not allowed |
| No par value shares |
Allowed |
Allowed |
| Access to Double Taxation Treaties |
Yes |
No |
| Minimum number of directors |
1 |
1 |
| Note for Tax Residence status |
2 |
Not applicable |
| Corporate directorship |
Not Allowed |
Allowed |
| Resident secretary |
Yes |
Optional |
| Registered agent |
N/A |
Yes |
| Annual Meeting |
Yes |
No |
| Filing of annual return |
No |
No |
| Filing of tax return |
Yes |
No |
| Filing of audited accounts* |
Yes |
No |
| Freeport activities |
Not allowed |
Not allowed |
| Work and resident permits for expatriate staff |
Yes |
No |
| Incorporation time |
Up to 3 days |
Up to 48 hours |
| Processing fee |
US$500 |
N/A |
| FSC Annual licence fee |
US$ 1,500 |
US$ 135
|
| Registrar of Companies annual fee |
US$ 220 |
US$ 65
|
|
Not available for public inspection
|
