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Corporate Structuring
Corporate Structuring

Mauritius flagMauritius

Africa's elite international structuring hub — Global Business Corporations with an 80% partial exemption reducing effective tax to just 3%, Non-Resident Foundations with 0% on all foreign assets, and an extensive DTA network.

3% Effective Rate
Tax Advantage
GBC + Non-Resident Foundation
Key Structure
0% Capital Gains
Key Benefit
Overview

Jurisdiction Overview

Mauritius stands as the definitive investment star of the African continent and a highly sophisticated international financial center. Bridging the gap between African capital markets, Europe, and Asia, the jurisdiction offers ultra-high-net-worth individuals and global corporate groups a pristine, hybrid legal system that blends French civil law principles with English common law. It serves as an elite platform for cross-border investment holding, commercial scaling, and multi-generational asset shielding. Mauritius's extensive network of Double Taxation Agreements — covering over 45 countries, including India, South Africa, China, and France — makes it the pre-eminent conduit jurisdiction for channeling capital throughout developing markets, particularly for African-focused investment strategies.

Structural Framework

Four Pillars of Structuring Excellence

Trusts & Foundations
Mauritius Fiduciary Framework
The Non-Resident Foundation
A Mauritius Foundation operates as an independent legal entity with its own distinct legal personality, making it highly attractive to clients from civil law regions. As a non-resident entity managed with central control outside the island, it faces a flat 0% tax rate on all foreign-sourced assets, global equities, and international real estate holdings.
Discretionary Trust Structures
Utilizing a Mauritius Discretionary Trust allows for complete asset segregation. The trust deed does not need to be filed with any public registry, ensuring strict statutory privacy. Furthermore, local legislation prevents foreign courts from piercing a Mauritius trust via foreign inheritance or insolvency claims.
Corporate Structuring
GBCs & Authorized Companies
Global Business Corporations (GBCs)
A GBC is the premier vehicle for international investments, trade, and cross-border joint ventures. Fully optimized for high-tier corporate transparency, GBCs are designed to leverage Mauritius's extensive network of Double Taxation Agreements (DTAs), making them highly efficient mechanisms for channeling capital throughout developing markets.
Authorized Companies
For agile consultants and trading desks operating exclusively outside Mauritius, the Authorized Company framework provides a non-resident, tax-exempt entity that files a confidential financial summary annually, keeping your administrative overhead exceptionally low.
Banking & Financial Integration
Port Louis Capital Hub
Multi-Currency Corporate Repositories
Incorporating a GBC or a private trust vehicle unlocks immediate onboarding tracks with premier international commercial banks in Port Louis, enabling high-volume transactions across USD, EUR, GBP, and local African currencies with absolute stability.
Absolute Capital Mobility
The jurisdiction enforces completely zero exchange controls, currency caps, or withholding friction on international asset transfers. Corporate pools retain absolute autonomy to redeploy, liquidate, or distribute 100% of their business profits or capital yields worldwide instantly.
Legal Tax Efficiency
The 80% Partial Exemption
The 80% Partial Exemption Regime
While Mauritius enforces a baseline corporate income tax rate of 15% on resident entities, the jurisdiction features an extensive 80% Partial Exemption Regime for qualifying income. When proper local substance metrics are met — such as conducting core income-generating activities locally and employing qualified staff — the effective corporate tax rate is reduced to a flat 3% on foreign dividends, interest, and global trading yields.
Zero Capital Distribution Taxes
Mauritius charges completely zero capital gains tax, zero inheritance or estate duties, and zero withholding tax on dividend distributions made by global entities to non-resident beneficiaries, allowing for unmitigated personal wealth aggregation.
How We Assist

How Burbridge Capital
manages your structure

Bespoke Entity Formations
We handle the end-to-end design, drafting, and registration of Mauritius Global Business Corporations (GBCs), Non-Resident Foundations, and Discretionary Trusts, custom-tailoring structural charters, council regulations, and beneficiary distribution protocols.
Elite Banking Onboarding
We leverage our deep professional relationships with premier private and commercial banking institutions in Mauritius to seamlessly guide your corporate files through intensive AML, KYC, and UBO reporting tracks, activating your multi-currency repositories efficiently.
Substance & Partial Exemption Auditing
Our specialized compliance desk actively manages your local corporate footprint, ensuring your GBC configurations perfectly satisfy Core Income-Generating Activity (CIGA) parameters to legally secure the 3% reduced tax incentives.
Continuous Fiduciary Management
Burbridge Capital provides comprehensive, long-term corporate secretarial support, maintaining your mandatory registered office address, managing annual registry renewals, and handling statutory filings so your international structures remain permanently bulletproof.
FAQ

Frequently Asked Questions

What is a Mauritius GBC vehicle?+
A Global Business Company (GBC) is a Mauritius-resident entity used for international structuring, benefiting from an 80% partial tax exemption on qualifying foreign-sourced income, reducing the effective tax rate to around 3%.
Does Mauritius tax capital gains?+
No. Mauritius does not levy capital gains tax, making it an attractive jurisdiction for holding appreciating assets and investment portfolios.
What is a Non-Resident Foundation?+
A Non-Resident Foundation is a Mauritius structure holding assets located outside the country, benefiting from a 0% tax rate on foreign-sourced income and offering strong succession-planning flexibility.

Ready to structure your wealth?

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