Mauritius Offshore Incorporation Global Business Company Category 2 (”GBC 2?) Mauritius GBC2s are companies incorporated under the Companies Act 2001 with a category 2 Global Business Licence. GBC2 companies are designed for business outside of Mauritius and may not carry on business in Mauritius (subject to a number of statutory exceptions). GBC2s are commonly used for:
the holding / ownership of investments and assets( real estate or shares or other property)commercial transactions and international trading operations asset protection consultancy companies. FEATURES & BENEFITS OF MAURITIUS GBC 2 Companies
Fiscal advantages
* Mauritius taxation on foreign income: no * Mauritius stamp duty on transfer of GBC2 shares: No * Minimum annual Mauritius Government License fee (aggregate): US$ 200
Directors
* Minimum number of directors: 1 * Corporate directors permissible: yes * Local director requirement: no * Publicly accessible records of directors: no * Location of directors meetings: anywhere
Shareholders (members)
* Minimum number of shareholders: 1 * Corporate shareholders permissible: yes * Local shareholder requirement: no * Location of shareholders meetings: anywhere * Publicly accessible records of shareholders: no
Beneficial owners (clients)
* Publicly accessible records of beneficial owners: no * Shares may be held by a nominee on behalf of beneficial owner client Reliance Trends, map sensor enhancer, cartoon animal pictures
Company Secretary
* Appointment of Company Secretary requirement: optional
Share capital
* Stated Capital: With the Companies Act 2001, the concept of authorized share capital has been abolished. A GBC2 company can now issue shares without any restriction. * Standard Minimum Paid up Capital: US$1 * Standard currency: USD,EUR,GBP * Permitted currencies: any (except Mauritian Rupees) * Registered shares (bearer shares not permitted)
Accounts and returns
* Requirement to file annual Accounts: no * Audit requirement: no * Publicly accessible Accounts: no * Requirement to file annual company return: no
Other
* Migration/re domiciliation of companies to or from Mauritius : yes * Double taxation treaty access: no * Confidentiality: There are no publicly accessible records of directors or shareholders or beneficial owners / clients; and use of nominees permitted; Permitted currencies: any (except Mauritian Rupees) * Registered shares (bearer shares not permitted)
Accounts and Returns
* Requirement to file annual Accounts: no
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