Funds

In Mauritius, funds take on a multitude of structures, from investment companies to limited partnerships, protected cell companies, and variable capital companies. Under the Securities Act 2005, funds are classified based on investment objectives and target investor profiles, operating either as open-ended or closed-end funds.

Mauritius allows funds to be self-managed by their board of directors or to appoint a competent CIS Manager, either locally or abroad, pending approval from the Financial Services Commission. We understand that having the right expertise in fund management is crucial, whether the manager is based in Mauritius or abroad.

What sets Mauritius apart as a prime fund domiciliation destination are several key factors:

• Dual Legal System: Combining common and civil law traditions.
• Flexible Legislation: Providing the foundation for innovative fund structures.
• Political Stability: Ensuring a secure operating environment.
• Tax Regime: Featuring partial exemptions and access to double taxation avoidance treaties (DTAAs).