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, Export Processing Zone and Export Service Zone – whose occupants are not required to have offshore status as such – offer benefits broadly similar to those available to offshore companies; see Free Trade Zones for details.