Como crear, constituir, formar una sociedad, compañía o empresa en Isla Mauricio - Características de la creación de una sociedad Mauriciana - Requisitos - +34 865 61 76 64 - Zepol Alverres Management.
Maurice Island

CREATE A COMPANY IN ISLA MAURICIO
COMPANY TAX - 0/15% -

Incorporate, form or create a company in Mauritius

Country characteristics:
Geographic location: Indian Ocean.
Political regime: Parliamentary regime.
Population: 1,331,155 inhabitants (2014).
Idiom: English, French, Creole.
Currency: Mauritian Rupee (MUR).
Time zone: GMT 4.

PRESENTATION
Mauritius is a particularly welcoming jurisdiction for investors and entrepreneurs thanks toits attractive fiscal policy.
Located in the Indian Ocean about 800 km off the east coast of Madagascar, this former colonyBritish is a true cultural nursery due to its great ethnic diversity and its legal system
hybrid based on English Common Law and French Civil Law.
As with most offshore jurisdictions, the main economic sectors ofMauritius are tourism, agriculture and offshore banking and financial services.

SOCIETY CREATION
- GBCII SOCIETY
The procedures for the creation of a GBCII company in Mauritius are simple and fast.
The most frequently used legal form for foreign investors. These are entitieswith a global license, exempt from tax, similar to a SARL.
• There are no limitations regarding the number of shareholders, their residence or theirnationality. A single shareholder can be enough. However, it is necessary to have asminimum one director.
• There is no minimum capital requirement nor is it mandatory to "lock" it in a bank account.
• The companies are adapted to all types of legal activity and activities related tofinance, online games, banking or insurance can be done after obtaining thecorresponding license. A company can carry out several activities.
• The activity of the company must be carried out abroad.
• Companies can be managed from another country. For example, all meetingsshareholder officers and managers can be held abroad.

- GBCI SOCIETY
• The GBCI are companies resident in Mauritius and, therefore, subject to thelocal taxation.
• To enjoy this status and tax credits and a reduced tax rate of 3% (Only incase of activity carried out abroad), it is mandatory for the GBCI to submit to thecompliance and information communication regime governed by the FSC (Financial ServicesCommission) of Mauritius.
• Obtaining a License (delivered by the FSC) is mandatory to exercise youractivity and thus enjoy numerous agreements against double taxation.
• The activity of the company can be carried out abroad but also in the territoryfrom Mauritius.
• There are no limitations regarding the number of shareholders, their residence or theirnationality. A single shareholder can be enough. However, it is necessary to have asminimum one resident director for a local activity.
• 2 resident directors are necessary in case of activity abroad and forenjoy anti-double tax treaties.
• There is no minimum capital requirement nor is it mandatory to "lock" it in a bank account.
• Companies can be managed from another country. For example, official meetings ofshareholders and managers can take place abroad.
• However, to access the tax advantages of the treaties against double taxation,the meetings must be held in Mauritius.

TAXATION
The Government has decided to implement different measures to fight as much as possible against tax evasion andfiscal fraud.
For this reason, several international conventions have been signed (with 36 countries) and an agreementexchange of information with the United States.
• A company created in Mauritius does not pay taxes or fees on profits oron dividends or capital gains obtained. You simply have to pay a fixed feeannual of a few hundred euros.
• In the same way, companies are not obliged to keep accounting but they dothey must present the annual declaration to the authorities.
• There is no right of succession on the transfer of shares, in the event ofdeath of one of the shareholders of the non-resident company.
• Discretion: shareholders and directors who create a company are registered in the registrylocal but its information is not published.
• Mauritius applies bank secrecy and total confidentiality and legal security.

Characteristics of the creation of a Mauritian society:
Kind of society:
- Global Business Company 2 (GBC2).
- Global Business Company 1 (GBC1).
Capital needed: No minimum capital is required.
Legal system: Anglo-Saxon Law (Common Law) + Civil Law.
Number of directors / shareholders:
- GBC2: Minimum, 2 directors / 1 shareholder.
- GBC1: Minimum, 1 resident director / 1 shareholder -> 2 resident directors are necessary to be subject to the Tax Treaties.
Anonymity and Confidentiality (Nominee Service):
- GBC2: The names of directors and shareholders appear in the Mercantile Registry but are not published. Possibility of nominee service.
- GBC1: The names of directors and shareholders appear in the Mercantile Registry but are not published.
Secretary service:
- GBC2: No -‐ optional
- GBC1: Yes -‐ mandatory: qualified and resident
Company taxes (on profits):
- GBC2: 0%.
- GBC1: Between 3% and 15%.
Fortune tax: 0%.
VAT: fifteen%.
Government fees:
- GBC2: 135.00.- USD annual rate, (FSC)65.00.- USD annual registration fee (ROC).
GBC1: 1,500.00.- USD annual rate (FSC),200.00.- USD annual registration fee (ROC)
Accounting requirements: There is no obligation to maintain accounting or to submit annual reports.
Obligation to maintain accounting and to submit annual reports to authorities Reports are not published
Bearer shares: Unauthorized.
Control of non-resident changes: Not.

Links of interest:
Mauritius government website: http://www.gov.mu

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