Open a Branch in Mauritius

Our company formation agents explain the conditions if you want to open a branch in Mauritius. We also offer representation with the authorities during the registration process.

Incorporation requirements for a Mauritius branch

Foreign companies can expand their operations in Mauritius by setting up independent or dependent business structures. The second one is the Mauritius branch office for which several requirements must be met.

Foreign companies that want to open branches in Mauritius must respect two requirements:

• to secure a local address (the virtual office can be a good option in the beginning);
• to appoint a local representative.

It is also possible to relocate an employee from the parent company’s country, however, a Mauritius residence permit and work visa must be obtained for the respective person. Another option is to hire a specialized firm, as the main role of this representative is to act as a liaison between the branch and local authorities.

Branch office registration procedure in Mauritius

Setting up a branch in Mauritius will imply the same steps as for any other type of business. Specifically:

1. the parent company must draw up and pass a resolution for the creation of the branch;
2. the resolutions alongside other documents must be filed with the Trade Register;
3. a Mauritius bank account must also be set up;
4. the branch must also register for taxation;
5. depending on the activities to complete, specific business licenses must also be obtained.

Apart from the special business licenses, a branch must also apply for a building permit, which enables it to use the space it operates in.

Our Mauritius company formation specialists can assist with the gathering of the necessary documents for opening a branch.

Documents required to open a branch in Mauritius

Here are the documents to prepare when setting up a branch office in Mauritius:

• proof of registration of the parent company in the home country;
• the trading name reservation form (the branch can have the same name as the parent company);
• proof of the Mauritius registered address;
• details of the local representative (in case of relocating a foreign employee, the residence and work permit must also be filed);
• the resolution for opening the branch and the Memorandum of Association of the branch.

Our company registration consultants in Mauritius can assist with the preparation of the documents and their filing with the Business Register.

Features of branches in Mauritius

From a legal point of view, the branch office is a dependent or satellite entity that is totally controlled by the parent company. This is means the foreign enterprise will be liable for the debts and obligations of its Mauritius branch.

Given the relation of dependence between the two businesses, a branch is bound to complete the same activities as the parent company. This is why it is often used in well-regulated sectors, like the financial sector.

Taxation of branches in Mauritius

Unlike representative offices, branches must pay taxes in Mauritius. They must also comply with various accounting requirements, which can be explained by our accountants in Mauritius.

Here are the main taxes paid by such entities here:

• the corporate tax which is applied at a flat rate of 15%;
• the value added tax (provided it offers VAT-taxable services or sale of goods) at the rate of 15%;
• if the parent company is registered in one of the 40 states with which Mauritius has a double tax treaty, tax exemptions and deductions are also available.

For support in setting up a branch in Mauritius, do not hesitate to contact us.