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Limited Partnership

Limited Partnership is an ideal and flexible vehicle to carry out investment activities. It carries the additional advantage of being structured as a look-through vehicle for tax purposes if so desired.

The Mauritian Limited Partnership (LP) combines features of both a company and of a partnership. It can have separate legal personality just like a company while at the same time enabling some partners, known as limited partners, to contribute and participate in the returns of the LP without being engaged in the day to day management of the LP. The General Partner is responsible for managing the business and affairs of the Limited Partnership and is personally liable for the debts of the partnership. A LP is required to have a registered agent in Mauritius.