Mauritius Incorporations
| General Information | |
| Company Law | Companies Act 2001 |
| Type of Company | Category 2 Global Business Company |
| Language of Legislation and Corporate Documents | English |
| Taxation of Foreign Profits | Nil |
| Exchange Controls | None |
| Length of Time to Incorporate | Two days |
| Shelf Companies Available | No |
| Corporate Names | |
| Name Restrictions | Names identical or similar, offensive words |
| Endings and Abbreviations Required | Limited |
| Length of Time to Verify Name Availability | 1 day |
| Reservation of Names Permitted | Yes |
| Language of Name | Any language using the Latin alphabet |
| Name of Banks, Insurance, Investment Fund, Trust Company or their equivalents requiring consent or license | Yes |
| Capital and Shareholders | |
| Minimum Number of Shareholders | One |
| Local Shareholders Required | No |
| Corporate Shareholders Permitted | Yes |
| Disclosure of Shareholders | No |
| Minimum Authorised Capital Required | No minimum |
| Bearer Shares Permitted | No |
| Registered Shares Permitted | Yes |
| No Par Value Shares Permitted | Yes |
| Directors and Officers | |
| Minimum Number of Directors | One |
| Qualifications of Directors | Legal age |
| Officers Required | No |
| Corporate Directors/Officers Permitted | Yes |
| Local Directors/Officers Permitted | Yes |
| Appointment of Subsequent Directors/Officers | |
| Meetings | |
| Annual General Meeting of Shareholders Required | No |
| Annual General Meeting of Directors Required | No |
| Location of Directors and Shareholders Meetings | Anywhere |
| Adoption by Consent Permitted | Yes |
| Quorum required for purposes of meetings | Articles of Association |
| Local Requirements | |
| Qualified Registered Office/Agent | Yes/Yes |
| Government Register of Shareholders | Optional |
| Government Register of Directors/Officers | Optional |
| Government Register of Charges | Optional |
| Register of Directors/Officers to be kept at Registered Office | Yes |
| Company Seal Required | Yes |
| Copy of Minutes to be kept at Registered Office | Yes |
| Copy of Share Register to be kept at Registered Office | Yes |
| Annual Requirements | |
| Minimum Annual License Fee or Franchise Tax | US$135 to the Financial Services Commission before January of each year and US$65 to the Registrar of Companies on the anniversary of the corporation. |
| Annual License Fee or Franchise Tax Due Date | As detailed above |
| Applicable Surcharges | varies |
| Requirement to File Annual Returns | No |
| Requirement to Submit Annual Audited Accounts | No |
| Other Relevant Information | |
| Member of Apostille of the Hague Convention | Yes |
| Increase or Reduction of Capital | By directors resolution |
| Redomiciliation Prohibited | No |
| Reinstatement at Registry | Yes |
| Removal from Registry | Voluntary dissolution. |