Authorised Company · separate GBC route
Mauritius — Company formation
AC and GBC are distinct routes; a GBC application requires a substantive local-management plan. Quote registered office, agent or management company and local officers separately. No first-year inclusion or renewal scope is assumed from a public starting amount.
Overview
Authorised Company / GBC
AC and GBC are distinct routes; a GBC application requires a substantive local-management plan. Entity choice is confirmed against the ownership and intended activity; capital contributions are separate from service fees.
Good fit for
- Separate an Authorised Company from a Global Business Company before choosing management, substance and filing scope.
- A local operating company or subsidiary with a documented commercial purpose
Limitations to plan for
- The GBC checklist specifically asks for two resident directors—not just a mailing address.
- Local director appointments need real oversight; a nominal arrangement cannot substitute for genuine management.
- Financial summaries and financial statements follow different AC/GBC workflows; current deadlines need case-specific confirmation.
- Management location, owner tax residence and operations abroad may create tax and reporting obligations outside the place of incorporation. No tax rate or exemption is assumed.
Banking
Banking application assistance is optional and separately quoted. Banks assess the owners, beneficial owners, activity, source of funds and local connection independently. Incorporation does not guarantee an account or remote identification.
Package and price
An independent licensed provider files the company; BDA coordinates. Final inclusions are confirmed in the written offer after KYC.
Mauritius formation
From €20,490
Mauritius — other company types
From €9,090
AC and GBC have different licensing, substance and tax treatment; which one fits depends on the activity and is confirmed per case.
Usually part of formation
- Constitution and incorporation with the Corporate and Business Registration Department
- Licensed management company as registered agent
- FSC licence application for a GBC
Optional, quoted separately
- Resident directors and local substance for a GBC
- Bank-account application support (KYC and application, no guaranteed approval)
- Bookkeeping and accounting
Every year
- Annual fees to the registry and, for a GBC, the FSC
- Financial statements; audited for a GBC
- Management company renewal
Budget continuing management-company/office services, registry/FSC obligations and the applicable financial summary or financial-statement workflow. Audit, tax filings and substance need separate assessment; no recurring BDA amount is confirmed.
Steps and documents
How formation runs
- 01
Assess AC versus GBC against management location, activities and ownership; do not assume treaty or tax eligibility.
- 02
For GBC, appoint the management company and prepare certified ownership/CDD documents and business plan with three-year forecasts.
- 03
Identify two resident directors, management-company secretary, banker and auditor in the GBC application; submit the applicable FSC/registry filings.
Documents and requirements
- Passport and proof of address for every owner, director and beneficial owner
- Short CV or business background
- Description of the activity, countries and expected flows
- Evidence of source of funds
- The GBC checklist specifically asks for two resident directors—not just a mailing address.
- Local director appointments need real oversight; a nominal arrangement cannot substitute for genuine management.
- Financial summaries and financial statements follow different AC/GBC workflows; current deadlines need case-specific confirmation.
Separate scope · not included by default
Optional corporate services
Nominee director
An appointed director serves on the company's governing body and has real statutory and fiduciary responsibilities. This is not simply a name on a register: decision-making powers, signing authority and reporting duties must be agreed lawfully.
Availability and price on request
Appointment and price require country-specific legal and provider acceptance. A director has real duties. For LLCs and partnerships, manager/member or partner appointments must be assessed instead of substituting a corporate director label.
Nominee shareholder
A nominee shareholder holds registered legal title to shares for an identified beneficial owner under a lawful, documented arrangement. Voting, dividends, instructions and transfer rights must be defined; this is a different role from a director.
Availability and price on request
Nominee shareholding is not automatically available. Verify the actual entity's ownership instrument and beneficial-owner disclosure. An LLC membership or partnership interest is not a corporate share.
Beneficial-owner identification and bank/registered-agent KYC still apply. Nominee arrangements do not guarantee anonymity, an account, residence or a tax result. Availability, approvals and duties depend on local law and the provider's acceptance; some arrangements are unavailable or prohibited.
Banking application assistance
Business profile, ownership documents and application coordination. The bank makes its own decision; opening fees and ongoing bank charges are separate.
Registered office & company administration
Address, agent or secretary arrangements where required, corporate amendments and annual compliance coordination. The quote must state each service and period covered.
Incorporation is the easy part.
Most structures run into trouble later — at the bank, or with tax authorities. We plan for these from day one.
The bank says no
A company without a clear activity, substance or source-of-funds story is hard to bank. The account route is assessed before incorporation, not after.
Tax residence follows management
Where a company is managed and where its owners live can matter more than where it is registered. This is reviewed with qualified tax advisers.
Permanent establishment
Staff, offices or decision-making in another country can create a taxable presence there. The operating model is mapped early.
Automatic exchange of information
Under CRS and FATCA, account information is shared between many countries. Structures are designed to be transparent and compliant.
Questions
Which company type is used in Mauritius?
Authorised Company / GBC: AC and GBC are distinct routes; a GBC application requires a substantive local-management plan. Entity choice is confirmed against the ownership and intended activity; capital contributions are separate from service fees.
Can a Mauritius company open a bank account?
Banking application assistance is optional and separately quoted. Banks assess the owners, beneficial owners, activity, source of funds and local connection independently. Incorporation does not guarantee an account or remote identification. Banks decide independently. We prepare the application and explain likely options; no account is guaranteed.
Is the local tax rate my total tax?
No. Where the company is managed, where income arises, reporting rules and the owners’ own tax residence can create tax elsewhere. A qualified tax adviser reviews this before incorporation.
Is the starting price final?
No. It covers the simplest eligible case. Government fees, annual charges, VAT and third-party costs are confirmed in a written scope before payment.
Low or zero local tax is conditional
A local rate is not your total tax. Where the company is managed, where income arises, reporting rules and the owners’ own tax residence can create tax elsewhere. Your position is reviewed with a qualified tax adviser before incorporation.
Who files the company and how long does it take?
An independent local registered agent or corporate service provider, where required and suitably qualified. BDA coordinates. Timeline: Given after KYC review; depends on the registry and the provider.
Can ownership stay anonymous?
No. Beneficial owners are identified to providers and banks, and to registries where the law requires. Nominee services, where lawful, do not replace this disclosure.
Can a nominee replace beneficial-owner disclosure?
No. The director and shareholder roles are separate legal appointments. Beneficial owners must still be identified for applicable registry, agent and bank checks. Neither service is automatically available or included in formation.
Discuss a Mauritius company
Tell us the activity, owners and where you live. We reply with a first view and the next step.