Mauritius: Offshore Legal and Tax Regimes
Forms of Offshore Operation
Offshore operations may take place within the following forms:
- GBC Category 1 (old Offshore Company)
- GBC Category 2 (old International Company)
- Limited Life Offshore Company
- General Partnership
- Limited Partnership
- Offshore Trust
Click on any of the forms for a description of its legal basis.
In addition, the Free Port, the Export Processing Zone and the Export Service Zone, whose occupants don't have to have offshore status as such, offer benefits broadly similar to those available to offshore companies; see Free Trade Zones for details.