Search form

A comprehensive suite of services to transform your requirements into a tailor-made solution…

Global Business Company Category 2

The GBC 2 is a tax exempt, low cost vehicle but does not benefit from the Mauritian tax treaties. A GBC2:

  • Must have a registered office and agent in Mauritius, and its register of members, directors and secretary as well as particulars of charges must be filed;
  • Should submit an outline of the business objective and identity of the promoter, beneficial owner and ultimate beneficial owner must be provided to the FSC;
  • Is allowed to have Corporate directors;
  • Is not allowed to have bearer shares;
  • May hold board meetings in or outside Mauritius;
  • Must file an annual unaudited financial summary with the FSC within six months of the balance sheet date;
  • Must keep accounting records, minutes and registers at the registered office or at such other place determined by the directors

A foreign company may be re-domiciled if the foreign law so permits and thereafter continues as a Mauritian global business company.