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Corporate Services

We pride ourselves on providing professional and personalised services.

Our corporate services include:

  • Company incorporation in Mauritius such as; Global Business Companies, Authorised Companies and other offshore companies e.g. International Business Company, via our sister company in the Seychelles.
  • Ongoing company administration including, book-keeping and maintaining of statutory records.
  • Assistance in preparing and filing tax returns in Mauritius.
  • Opening and maintaining bank accounts with Mauritian Banks.
  • Company secretarial services for Global Business Companies and Seychelles IBC.
  • Act as a Registered Agent for Authorised Companies.
  • Provision of Registered Offices for Global Business Companies and Authorised Companies

Global Business Company (“GBC”)

A Global Business Company is a company licensed by the Financial Services Commission to conduct specific global business activities which are carried on from within Mauritius with persons mainly residing outside of Mauritius and where business is conducted in a currency other than the Mauritian rupee.

In considering an application for a Global Business Company or its renewal, the FSC will consider whether the conduct of business will be, or is being managed and controlled from Mauritius.

In determining whether the conduct of business will be, or is being managed and controlled from Mauritius, the Commission shall have regard to such matters as it may deem relevant in the circumstances and without limitation to the foregoing, may consider whether the Company –

  • Shall have or has at least two (2) directors, resident in Mauritius, of sufficient calibre to exercise independence of mind and judgement.
  • Shall maintain or maintains at all times its principal bank account in Mauritius;
  • Shall keep and maintain or keeps and maintains, at all times, its accounting records at its registered office in Mauritius;
  • Shall prepare or proposes to prepare or prepares its statutory financial statements and causes or proposes to have such financial statements to be audited in Mauritius;
  • Provides for meetings of directors to include as least two (2) directors from Mauritius; and
  • Shall at all times have a Management Company as secretary of the Company.

Dale Trust, a duly licensed management company, will provide all of the above services as well as assist clients in opening a bank account in Mauritius. In addition to the requirements stated above, the Commission shall consider whether the holder of the Global Business Licence meets one or more of the following criteria when determining whether a company is managed and controlled from Mauritius:

  • It has or shall have office premises in Mauritius
  • It employs or shall employ, on a full-time basis at administrative/technical level, at least one person who shall be resident in Mauritius
  • The Global Business Company’s constitution contains a clause whereby all disputes arising out of the constitution shall be resolved by way of arbitration in Mauritius;
  • It holds or is expected to hold within the next 12 months after incorporation, assets (excluding cash held in bank account or shares/interests in another corporation holding a Global Business Licence) which are worth at least USD 100,000 in Mauritius;
  • The Global Business Company’s shares are listed on a securities exchange licensed by the Commission;
  • It has or is expected to have a yearly expenditure in Mauritius, which can be reasonably expected from any similar corporation, which is controlled and managed from Mauritius.

Benefits of holding a Global Business Licence

A Global Business Licence is a licence issued by the Financial Service Commission in Mauritius to entities including Trusts and Foundations that allows the entities to be resident for tax purposes in Mauritius and to conduct specific activities. By being resident in Mauritius, a Global Business Licence Company is entitled to benefit from the Double Taxation Avoidance Agreements (DTAAs), which Mauritius has signed with various countries.

A Global Business Licence Company can also be structured as a protected cell company, a limited life company, or an investment company, and it can apply for other financial service licences such as credit finance, insurance and insurance-related activities, investment advisor, and fund manager.

Authorised Companies

An Authorised Company is a company that is incorporated in Mauritius and is licensed by the Financial Services Commission (“FSC”) in Mauritius to conduct business principally outside of Mauritius and should have its place of effective management outside of Mauritius.

Purpose of an Authorised Company

An Authorised Company is most often used, inter alia, for the following purposes:

  • Investment Holding
  • Property Holding e.g. real estate or other property
  • Wealth Protection
  • International Trade
  • Intellectual Property Ownership
  • Consultancy Services

Therefore, an Authorised Company can carry out any lawful business activities except specialised activities, such as:

  • Financial services, including banking
  • Holding or managing, or dealing with a Collective Investment Scheme (or Fund) as a professional administrator
  • Providing registered office facilities, or nominee, directorship and secretarial services, or other services to corporations; or
  • Providing trusteeship services.

Irrespective of the above, should the FSC be of the opinion that the proposed activity of a company which is applying for a licence could damage the reputation of Mauritius as an International Financial Centre (as determined by the FSC), or contrary to public interest, the FSC shall have the absolute discretion not to issue the licence.


An Authorised Company needs to be controlled and managed outside of Mauritius and is therefore treated as a non-tax resident in Mauritius
under Mauritian Tax Laws.

A non-tax resident entity is not eligible to the benefits of the Tax Treaties signed by Mauritius with various countries.

Seychelles International Business Company

Due to its rapidly growing financial sector, Seychelles has evolved into an attractive jurisdiction to conduct business. This has led Seychelles International Companies (Seychelles IBCs) to become among the most popular and flexible forms of offshore corporations. Setting up a Seychelles IBC comes with a lot of benefits such as confidentiality as while Seychelles IBCs have an obligation to maintain internal records and registries, their financial reports are not made public as long as they conduct their business activities and generate income outside of Seychelles. Furthermore, setting up a Seychelles IBC also comes with advantages such as low corporate and legal requirements, provision of a tax-neutral location amongst others.


  • The incorporation, management and administration of Seychelles IBCs
  • Provision of professional directors and nominee shareholders
  • Provision of Registered office services