Mauritius is a premier international business centre in the Indian Ocean. Over the past years, Mauritius has proved to become one of the most ideal jurisdictions for offshore company formation.
An International Company in Mauritius as well as shareholders or beneficial owners are treated as "protected persons" under the Act of 1994 and therefore all information or documents concerning them or their activities are confidential.
There are no taxes on any income generated and companies are not allowed to work with Mauritian residents - people or businesses, and they can have bank accounts in Mauritian banks.
Company limited by shares
A company formed on the principle of having the liability of its shareholders limited by its constitution to any amount unpaid on the shares respectively held by the shareholder.
Company limited by guarantee
A company formed on the principle of having the liability of its Members limited by its constitution to such amount as the Members may respectively undertake to contribute to the assets of the company in the event of its being wound up.
Company limited by shares and guarantee
A company formed on the principle of having the liability of its Members
An unlimited company
A company formed on the principle of having no limit placed on the liability of its shareholders
Limited Life Company
A public company may offer to sell its shares to the public and may have more than 25 shareholders.
Small private companies
There are also other two categories of companies as follows:
1. One-person company
2. Dormant companies
Advantages of the offshore companies in Mauritius: