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Mauritius: Types of Company

Foundation

The Mauritius Foundation Act came into force on 1 July 2012. A non-resident founder and all non-resident beneficiaries may apply for a GBC1 license (see above) and will be tax exempt from tax for the relevant tax year.

A declaration of non-residence must be filed with the Director General of Taxes within the first three months of the start of a new tax year in order to ensure the continuation of the tax exempt status.

 

 

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