Set Up a Holding Company in Mauritius

Opening a holding company in Mauritius has several advantages, as the country is a well-reputed financial center, which fits the activities of such an enterprise. Moreover, the country’s legislation also provides for the Global Business Company, which is suitable for a holding. In light of this information, if you decide on this business form here, you can rely on us for company incorporation in Mauritius.

What are the steps to set up a holding company in Mauritius?

Here is how the procedure to establish a Mauritius holding company unfolds:

1. trading name reservation: choose a suggestive trading name; you can also append the “Holding” word to it;
2. draft the Articles of Association and prepare your passport/registration documents of your company: this type of enterprise can have natural persons and corporations as shareholders;
3. file the documents with the Companies Register.

What are the documents to create a holding company in Mauritius?

Here are the papers you need to draft when opening a Mauritius holding:

• Form 1: the standard application for company registration in Mauritius;
• the trading name reservation form;
• Form 7: the application for the director of the company;
• Form 9: the application for the shareholders;
• Form 8: the application for the secretary (if applicable);
• Articles of Association (as stated earlier).

They must all be filed with the Registrar of Companies, which will issue the Incorporation Certificate in a maximum of 10 working days.

What are the available business structures for a holding company in Mauritius?

Even if the Company Law provides for several legal forms, there are 2 entities that have already incorporated such companies, which we recommend here:

• the domestic limited liability company;
• the offshore company or Global Business Company, which is a private company limited by shares.

The main differences between them reside in the types of clients they can service and the taxes they pay.

How do I choose between these legal forms?

The domestic company can be used for offering services to local, meaning Mauritius-based clients, while the GBC entity is created for offshore activities. Nevertheless, the latter aligns better with the operations of a holding company. Specifically:

• it is designed for investment holding;
• it can also be used for asset management.

These are both characteristics of holding companies all over the world, including Mauritius. The fact that the country has a specific legal entity that matches its features is a good reason to choose this jurisdiction for setup.

What are the characteristics of a Mauritius holding company?

The main features of such a company are:

• it usually does not engage in commercial activities, but only in owning and investing in other entities, called subsidiaries – the investment holding characteristic of the GBC;
• it manages/administers the assets in its subsidiaries – the asset management feature of the GBC;
• it is the decision-making factor in its subsidiaries;
• its assets are separate from those of the subsidiaries.

Why should I set up a holding company in Mauritius?

Apart from the reasons above, here are other benefits such a venture has:

• it can benefit from Mauritius’ network of double tax treaties, which is now comprised of 45 countries;
• the costs of running such a business here are lower in terms of administration, staff, and professional services compared to larger countries;
• Mauritius does not impose capital gains taxes when disposing of shares;
• Mauritius ranked 21st in the Heritage Foundation's 2026 Index of Economic Freedom (1st in Sub-Saharan Africa), out of more than 170 participating countries.

If you decide to open a holding company in Mauritius, do not hesitate to contact us for a personalized approach to your business ideas. We can also help you if you want to recover a debt in Italy. We can put you in touch with our experienced local partners from lawyersitaly.eu.