Key Corporate Features of Mauritius Authorised Company

Updated time: Jul 28, 2020, 09:32 (UTC+07:00)

An Authorised Company (AC) is a tax exempt, flexible business entity that are regularly utilised for international investment holding, international property holding, international trade and international management and consultancy.

AC's are not resident for tax purposes and do not have access to Mauritius' tax treaty network. Beneficial ownership is disclosed to the authorities. The place of effective management must be outside of Mauritius; the activity of the company must be conducted principally outside of Mauritius and must be controlled by a majority of shareholders with beneficial interest who

General
Type of entity:	Authorised Company (AC)
Type of law:	Hybrid
Shelf company availability:	No
Our time to establish a new company:	3-5 Days
Minimum government fees (excluding taxation):	US$350 to FSC and US$65 to ROC
Taxation on foreign income:	Nil
Double taxation treaty access:	No
Share capital or equivalent
Standard currency:	US$
Permitted currencies:	Any except Rs
Minimum paid up:	US$1
Directors or Managers
Minimum number:	1
Local required:	No
Publicly accessible records:	No
Location of meetings:	Outside of Mauritius
Members
Minimum number:	1
Publicly accessible records:	No
Location of meetings:	Outside of Mauritius
Company Secretary
Required:	Optional
Local or qualified:	No
Accounts
Requirement to prepare:	Yes
Audit requirements:	No
Requirement to file accounts:	Yes
Publicly accessible accounts:	No
Other
Requirement to file annual return:	Yes
Change in domicile permitted:	Yes