| Main corporate features | |
| General | |
| Type of Company | LTD, LIMITED, CORPORATION, INCORPORATED, PUBLIC LIMITED COMPANY |
| Type of Law | Сommon law |
| Company Registration Period | 2 weeks |
| Corporate Taxation | Yes |
| Double Taxation Treaty Access | Yes |
| Automatic Information Exchange Agreement | No |
| Shelf Company Availability | No |
| Share capital | |
| Minimum Paid-Up Capital | US$1 |
| Standard Currency | US |
| Permitted Currencies | Any (except Mauritian Rupee) |
| The maximum authorized capital | No |
| Bearer Shares | No |
| Directors | |
| Minimum Number | Two |
| Residency Requirement | Yes |
| Publicly Aсcessible Records | No |
| Board of Directors’ Meeting Location | Anywhere |
| Shareholders | |
| Minimum Number | One |
| Publicly Aсcessible Records | No |
| Place of holding of Meetings of Shareholders | Anywhere |
| Company Secretary | |
| Secretary Appointment | Yes |
| Residency requirement | Yes |
| Reporting | |
| Preparation Requirements | Yes |
| Audit Requirements | Yes |
| Account Filing Requirements | Yes |
| Publicly Accessible Accounts | No |
| Recurring Government Costs | |
| Minimum Annual / Licence Fee Share Capital | USD 1750 |
| Annual Fees | USD 910 |
Global Business Company I (GBC I)
Corporate Legislation
The Companies Act 2001. Financial Services Act 2007.
Business Activities
Any activity allowed, except for banking, insurance and trust activity.
Obligatory Requirements
GBC 1 should have a Registered Office and Resident Secreatry in Mauritius.
Taxation
GBC 1 benefits from a deemed tax credit so that it will end up paying a maximum effective tax rate of 3% on its tradable profits.
Type of Сompany used for International Business and Investments
Global Business Company (GBC 1).
Authorized Share Capital
Authorized capital can be in any currencies exept for Mauritian Rupees.
Bearer Shares
Not allowed.
No par value Shares
Not allowed.
Shareholders and Directors
The minimum number of Shareholders - one (physical or legal person).
The minimum number of Directors - two (physical person, must be resident of Mauritius).
Disclosure of Information on the Beneficial Owner and Bank Operations
Information is not available to the third parties.
Filing of Annual Accounts
Yes.
Filing of Annual Return
Yes.
Keeping of Documents of the Company
The place of keeping of operational documentation (resolution, minutes of meeting, registers, etc.) should kept at the legal address of the company (registered address).
Registration Time Frame
Company can be registered within 2 working weeks.