International businesses usually set up in Mauritius as a Global Business Company (GBC) licensed by the Financial Services Commission through a licensed management company. GBCs must meet substance requirements such as local directors and bank accounts. The India-Mauritius tax treaty has been amended to tax capital gains on shares in India and add anti-abuse tests, so structures need careful review.
Why Mauritius
- Investment fund and holding structures
- Treaty network
- Access to African markets
Setup steps
- Appoint management company.
- Incorporate with the Registrar.
- Apply for GBC licence with the FSC.
- Open local bank account.
Substance requirements
Resident directors, local bank account, board meetings in Mauritius and adequate expenditure.
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Get expert help →India considerations
Treaty benefits depend on substance and principal purpose tests; Indian residents also follow FEMA ODI rules.
Frequently asked questions
Is Mauritius still useful for India investments?
Benefits have narrowed after treaty amendments; it remains used for funds and regional holdings with genuine substance.
Can Indians own a GBC?
Yes, subject to FEMA ODI rules.
How long does GBC licensing take?
Typically a few weeks with a management company.
Is audit required?
Yes, GBCs file audited financial statements.
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Documentation, filing and follow-up by a dedicated expert, so you can focus on running your business.
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