Mauritius: Corporate/Commercial Law

A guide to Mergers & Acquisitions (M&A) law in Mauritius, with a focus on key areas including deal structure, due diligence requirements, regulatory frameworks, treatment of seller liability, deal process.

Mergers & Acquisitions Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries

Private M&A Comparative Guide for the jurisdiction of Mauritius, check out our comparative guides section to compare across multiple countries

GBCs benefit from an 80% tax exemption on specified foreign income, reducing the effective tax rate to just 3%–3.4%—enabling smart and efficient tax planning.

Thinking of going global? Here is what you need to know about setting up a Global Business Company (GBC) in Mauritius.

The Supreme Court of Mauritius overturned, on 31 January, an ARC decision in favour of the taxpayer in a judgment that confirmed that companies are entitled to the 80% income exemption even where the income does not originate from CIGA.

Protected Cell Companies (PCCs) were introduced in Mauritius by the Protected Cell Companies Act No. 137 of 1999. Initially thought to be a suitable structure for the business of insurance, it was also worked out to become a versatile vehicle for collective investment funds and for asset holding in Mauritius.

The duties of directors in relation to companies in Mauritius are laid out under the Companies Act 2001 (‘Companies Act') and more specifically...

In the case of Heeraman v. Cherval & ors [2023 SCJ 513], the Applicant complained that as a minority shareholder he was prejudiced by the acts and doings of the Respondents...

Generally, when there is a wrongdoing committed against a company, it is the company itself which acts. The decision to initiate proceedings rests with the directors and not the shareholders.