- within Insolvency/Bankruptcy/Re-Structuring and Corporate/Commercial Law topic(s)
- in Asia
- with readers working within the Securities & Investment and Utilities industries
Mauritius, as an International Financial Centre, facilitates the setting up of Collective Investment Schemes (open-ended funds), Variable Capital Companies and Closed-End Funds, for retail, expert, and sophisticated investors. These funds can be set up using different structures namely, company, limited partnership or protected cell company.
Why Mauritius for Fund Structuring?
Mauritius offers political stability, favourable tax treaties with over 40 countries, no foreign exchange controls, and robust governance. Its convenient time zone—overlapping Asia, Africa, Europe, and the Middle East—along with its strategic location and strong regulatory framework, make it a trusted hub for investments into Africa and Asia.
Tax Advantages of Funds
Funds benefit from low tax rates, exemptions on capital
gains, and access to Mauritius's Double Taxation Agreements.
Non-retail funds also benefit from exemptions on detailed reporting
requirements and investment restrictions.
How to Set Up a Fund in Mauritius
Fund setup involves registering with the Registrar of
Companies/Limited Partnerships and applying for a Global Business
Company Licence from the Financial Services Commission. Being a
licensed management company, Axis handles due diligence,
compliance, and liaising with the local authorities to ensure that
Fund Managers experience a seamless process.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
