Mauritius: Types of Company
A company incorporated outside Mauritius can register itself in Mauritius and will then be treated for most purposes as a Mauritius-incorporated company. Under the old legislation its status was properly that of a branch, but the new Companies Act provides for continuation under Mauritian law. The following documents need to be provided to the Registrar:
- Notarised Certificate of Incorporation and Constitution (Memorandum and Articles of Incorporation);
- List of directors and details of the powers of local directors;
- Particulars of registered office in Mauritius;
- Names of two resident persons authorised to act on the company's behalf in Mauritius, and their declaration.
Financial accounts have to be lodged with the Registrar within three months of the company's annual general meeting.
Direct ownership by foreigners of an onshore Mauritian company, or part of it, requires permission from the Prime Minister's Office, which is not automatic if the activity to be carried on is one which is in competition with Mauritian-owned companies.