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HONGKONG COMPANY BVI COMPANY USA C USA LLC UK LLP UK UK PRIVATE LIMITED COMPANY DELAWARE CORPORATION NEVADA CORPORATION SINGAPORE COMPANY GERMANY COMPANY CAYMAN ISLANDS COOK ISLANDS BAHAMAS COMPANY PANAMA CORPORATION BERMUDA COMPANY SAMOA COMPANY SEYCHELLES COMPANY NIUE COMPANY MARSHALL ISLANDS MAURITIUS(GBC1) MAURITIUS(GBC2) NIVIS COMPANY BELIZE COMPANY ANGUILLA COMPANY ISLE OF MAN JERSEY COMPANY LIBERIA COMPANY TURKS AND CAICOS VANUATU COMPANY CYPRUS COMPANY GIBRALTAR COMPANY SPAIN COMPANY RUSSIA COMPANY SWITZERLAND SHELF LIST WHAT IS OFFSHORE? USES OF OFFSHORE COMPANIES VIRTUAL OFFICE SERVICES USEFUL LINKS     JURISDICTIONS & FEES Mauritius GBC 2 UTRUST Rating *** General Type of Company GBC2 Political Stability Good Standard Authorised Capital No Tax on Offshore Profits Nil Corporate Requirements Local Registered Office and Registered Agent Required Yes Minimum Number of Directors/Managers 1 Local Directors Required No Corporate Directors Permitted No Minimum Number of Shareholders/Members 1 Local Shareholders Required No Corporate Shareholders Permitted Yes Company Secretary Required No, but normally appointed Bearer Shares Allowed No Annual Requirements Filing of Annual Return Yes, US$65 Submit Audited Accounts No Min. Annual Tax / Licence Fees US$135 Shelf Companies Available No GENERAL INFORMATION INTRODUCTION Mauritius is situated in the Indian Ocean approximately 800 km off the East Coast of Madagascar. The island, which is of volcanic origin, covers an area of 1,800 sq. km. The population of the Island is approximately 1,200,000 made up principally by people of European, African, Indian and Chinese origin. The British ruled Mauritius for 158 years until 12th March 1968, when it became an independent country within the Commonwealth. Mauritius is one of the few countries with a hybrid legal system based on English and French law. Mauritius has developed from a low income, agriculturally based economy to a middle-income diversified economy with growing industrial, financial, and tourist sectors. LANGUAGE The official and spoken language is English but "Creole" is widely spoken in the island. TYPE OF LAW Common Law for corporate matters, based on English Common Law with local modifications and local statutes. COMPANY INFORMATION TYPE OF COMPANY FOR INTERNATIONAL TRADE AND INVESTMENT Global Business Company Category 2 (GBC 2) TIME TO INCORPORATE One Day, but allow seven days for receipt of documentation. RESTRICTIONS ON NAME AND ACTIVITY The following names or their derivatives: assurance, bank, building society, Chamber of Commerce, chartered, co-operative, government, imperial, insurance, municipal, royal, state or trust or any name which in the opinion of the Registrar suggests the patronage of the President or the Government of Mauritius. Names must end with one of the following words, or their relevant abbreviations - Limited, Corporation, Incorporated, Societe Anonyme, Sociedad Anonima. CLASSES OF SHARES PERMITTED Registered shares, preference shares, redeemable shares and shares with or without voting rights. DISCLOSURE OF BENEFICIAL OWNERSHIP TO AUTHORITIES Yes. LICENCE FEES GBC 2 companies with an authorised capital up to US$100,000 pay US$135 per year to the FSC and US$65 per year to the Registrar of Companies. FINANCIAL STATEMENT REQUIREMENTS Whilst there is no requirement to file annual audited accounts with the authorities, a company is required to keep financial records, which reflect the financial position of a company. Whilst every effort has been made to ensure that the details contained herein are correct and up-to-date, it does not constitute legal or other professional advice. We do not accept any responsibility, legal or otherwise, for any error or omission. >>TOP

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