OUR CORPORATE, INVESTMENT & WEALTH SOLUTIONS

The Right Structure for Your International Ambitions

Mauritius offers a diverse range of corporate, investment and fiduciary structures designed to accommodate international business activities, asset ownership, investment management and wealth succession.

LGBS assists clients in selecting, establishing and administering structures suited to their requirements.

A future that works for everyone

Global Business Company (GBC)
An Established Platform for International Business and Investment

A Mauritius Global Business Company provides a regulated corporate platform for eligible international business, investment holding, regional headquarters and cross-border operations.

Subject to applicable conditions, GBCs may benefit from Mauritius's international tax treaty network and qualifying tax exemptions.

Key Advantages
  • Access to Mauritius's international business framework.
  • Potential treaty benefits, subject to eligibility.
  • Suitable for international holding and investment activities.
  • Established corporate governance and regulatory environment.
  • Access to professional management and administrative services.
Authorised Company (AC)
A Flexible Structure for International Activities

A Mauritius Authorised Company is designed for eligible international business activities where central management and control are exercised outside Mauritius.

It provides an alternative corporate structure for qualifying businesses and investment arrangements that do not require Mauritius tax residence.

Key Advantages
  • Suitable for eligible international business activities.
  • Generally treated as non-resident for Mauritius income tax purposes.
  • Corporate administration through a licensed management company.
  • Flexible ownership and international operational arrangements.
  • Appropriate for selected international holding and commercial structures.
Mauritius Trust
Preserving Wealth. Protecting Legacies.

A Mauritius Trust offers a flexible fiduciary arrangement for the ownership, administration and distribution of assets in accordance with the terms of a trust deed.

Trusts may be used for family wealth planning, succession, asset management, charitable purposes and long-term preservation of family assets.

Key Advantages
  • Estate and succession planning.
  • Structured wealth preservation.
  • Flexibility in beneficiary arrangements.
  • Professional trustee administration.
  • Potential protection and continuity of family wealth, subject to applicable law.
Mauritius Foundation
A Lasting Structure for Wealth and Purpose

A Mauritius Foundation is a separate legal entity that may be established for private wealth planning, family succession, charitable objectives and other lawful purposes.

Combining certain characteristics of corporate entities and trusts, foundations offer an alternative structure for families and organisations seeking long-term continuity and structured governance.

Key Advantages
  • Separate legal personality.
  • Family wealth and succession planning.
  • Charitable and philanthropic applications.
  • Governance through a foundation council.
  • Continuity beyond the lifetime of the founder.
Mauritius Investment Funds
Connecting Capital with Investment Opportunities

Mauritius offers an established regulatory framework for the establishment and administration of collective investment schemes, closed-end funds and other eligible investment vehicles.

The jurisdiction can serve as a platform for private equity, venture capital, real estate, infrastructure and other international investment strategies.

Key Advantages
  • Established investment fund regulatory framework.
  • Different structures for different investor categories.
  • Access to professional fund administration and governance services.
  • Suitable for regional and international investment strategies.
  • Potential advantages for qualifying cross-border investments.
Protected Cell Company (PCC)
Segregated Assets. Distinct Strategies. Structured Protection.

A Mauritius Protected Cell Company permits the creation of separate cells within a single legal entity, with statutory segregation of cellular assets and liabilities.

Subject to the applicable legal and licensing requirements, PCCs may be suitable for certain insurance, investment and other permitted financial activities.

Key Advantages
  • Statutory segregation of cellular assets and liabilities.
  • Multiple cells within one corporate structure.
  • Potential operational and administrative efficiencies.
  • Flexibility for different portfolios or strategies.
  • Structured risk segregation, subject to applicable law.
Mauritius Family Office
Managing Family Wealth Across Generations

Mauritius provides a framework for establishing Single Family Offices and Multi-Family Offices, subject to applicable licensing requirements.

Family office arrangements may coordinate investment oversight, wealth structuring, family governance, succession planning and administrative services.

Key Advantages
  • Centralised coordination of family wealth.
  • Long-term succession and estate planning.
  • Family governance and reporting.
  • Integration with trusts, foundations and holding companies.
  • Access to an established professional services ecosystem.
Variable Capital Company (VCC)
Flexible Structures for Modern Investment Strategies

A Mauritius Variable Capital Company offers an adaptable corporate framework for investment funds, including umbrella arrangements with sub-funds.

The structure allows qualifying investment activities to be organised through distinct sub-funds, subject to the applicable regulatory and legal framework.

Key Advantages
  • Flexible umbrella and sub-fund arrangements.
  • Statutory segregation between sub-funds.
  • Adaptability for multiple investment strategies.
  • Potential administrative efficiencies.
  • Suitable for a range of regulated fund structures.
PAYMENT INTERMEDIARY SERVICES (PIS)
Facilitating Digital Payments. Supporting International Commerce.

A Payment Intermediary Services (PIS) licence enables an authorised company in Mauritius to provide approved payment intermediary services, supporting electronic payment processing and transactions between merchants, customers and payment service providers.

The PIS framework provides opportunities for fintech businesses and payment technology providers seeking to establish regulated payment operations in Mauritius, subject to FSC approval and applicable regulatory requirements.

Key Advantages
  • FSC-regulated payment intermediary activities.
  • Suitable for eligible payment gateways and fintech businesses.
  • Supports approved electronic and cross-border payment services.
  • Access to Mauritius's international financial services ecosystem.
  • Potential eligibility for the 80% partial income tax exemption, subject to statutory conditions.
  • A framework for regulated business development and expansion.
MAURITIUS INVESTMENT DEALER
Regulated Securities Trading. International Market Opportunities.

An Investment Dealer licence enables an authorised firm in Mauritius to conduct specified securities dealing and brokerage activities under the supervision of the Financial Services Commission (FSC).

Different licence categories accommodate varying business models, including full-service dealing, brokerage and discount brokerage, with the permitted activities determined by the licence granted.

Key Advantages
  • FSC-regulated securities dealing and brokerage activities.
  • Multiple licence categories for different business models.
  • Opportunities to serve eligible local and international clients.
  • A recognised legal framework under the Securities Act 2005.
  • Potential eligibility for the 80% partial income tax exemption, subject to statutory conditions.
  • Access to Mauritius's financial services and professional support ecosystem.

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Our Address

51 Unity Square, 7th Floor

Rue du Savior

Ebene Cybercity 72201

Mauritius

Telephone

+230 489 0808

Email

info@lgbsmc.com