Opening a holding company in Mauritius has several advantages, as the country is a well-reputed financial center, which fits the activities of such an enterprise. Moreover, the country’s legislation also provides for the Global Business Company, which is suitable for a holding. In light of this information, if you decide on this business form here, you can rely on us for company formation in Mauritius.
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What are the steps to set up a holding company in Mauritius?
Here is how the procedure to establish a Mauritius holding company unfolds:
- trading name reservation: choose a suggestive trading name; you can also append the “Holding” word to it;
- draft the Articles of Association and prepare your passport/registration documents of your company: this type of enterprise can have natural persons and corporations as shareholders;
- file the documents with the Companies Register.
What are the documents to create a holding company in Mauritius?
Here are the papers you need to draft when opening a Mauritius holding:
- Form 1: the standard application for company registration in Mauritius;
- the trading name reservation form;
- Form 7: the application for the director of the company;
- Form 9: the application for the shareholders;
- Form 8: the application for the secretary (if applicable);
- Articles of Association (as stated earlier).
They must all be filed with the Trade Register, which will issue the Incorporation Certificate in a maximum of 10 working days.
What are the available business structures for a holding company in Mauritius?
Even if the Company Law provides for several legal forms, there are 2 entities that have already incorporated such companies, which we recommend here:
- the domestic limited liability company;
- the offshore company or Global Business Company, which is a private company limited by shares.
The main differences between them reside in the types of clients they can service and the taxes they pay.
How do I choose between these legal forms?
The domestic company can be used for offering services to local, meaning Mauritius-based clients, while the GBC entity is created for offshore activities. Nevertheless, the latter aligns better with the operations of a holding company. Specifically:
- it is designed for investment holding;
- it can also be used for asset management.
These are both characteristics of holding companies all over the world, including Mauritius. The fact that the country has a specific legal entity that matches its features is a good reason to choose this jurisdiction for setup.
What are the characteristics of a Mauritius holding company?
The main features of such a company are:
- it usually does not engage in commercial activities, but only in owning and investing in other entities, called subsidiaries – the investment holding characteristic of the GBC;
- it manages/administers the assets in its subsidiaries – the asset management feature of the GBC;
- it is the decision-making factor in its subsidiaries;
- its assets are separate from those of the subsidiaries.
Why should I set up a holding company in Mauritius?
Apart from the reasons above, here are other benefits such a venture has:
- it can benefit from Mauritius’ network of double tax treaties, which is now comprised of 45 countries;
- the costs of running such a business here are lower in terms of administration, staff, and professional services compared to larger countries;
- Mauritius does not impose capital gains taxes when disposing of shares;
- Mauritius ranked 15th in the Economic Freedom Index of the 2025 Heritage Foundation, out of 180 participating countries.
If you decide to open a holding company in Mauritius, do not hesitate to contact us for a personalized approach to your business ideas.
