MAURITIUS
| 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 PROFIT | Nil |
| EXCHANGE CONTROLS | None |
| LENGTH OF TIME TO INCORPORATE | Two days |
| SHELF COMPANIES AVAILABLE | No |
| CORPOPRATE NAMES | |
| NAME RESTRICTIONS | Names identical or similar, offensive words |
| ENDINGS AND ABBREVIATIONS REQUIRED | Limited |
| 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, SHAREHOLDERS AND DIRECTORS | |
| 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 |
| MINIMUM NUMBER OF DIRECTORS | One |
| QUALIFICATIONS OF DIRECTORS | Legal Age |
| OFFICERS REQUIRED | No |
| CORPORATE DIRECTORS/OFFICERS PERMITTED | Yes |
| LOCAL DIRECTORS/OFFICERS PERMITTED | No |
| MEETINGS AND LOCAL REQUIREMENTS | |
| ANNUAL GENERAL MEETING OF SHAREHOLDERS REQUIRED | No |
| ANNUAL GENERAL MEETING OF DIRECTORS REQUIRED | No |
| LOCATION OF DIRECTORS AND SHAREHOLDERS MEETINGS | Anywhere |
| 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 |
For more information please contact us.
