Category 2 Global Business Licence (GBC2)

A GBL2 company is not tax resident in Mauritius. Therefore, it does not benefit from the network of tax treaties. It is not subject to tax in Mauritius. A GBL2 company must conduct business only with non-residents of Mauritius and in a currency other than the Mauritian rupee.

Such companies are prohibited from having a person resident in Mauritius as shareholder or beneficial owner.

A GBL2 can conduct any business activities other than the following: banking, financial services, carrying out the business of holding or managing or otherwise dealing with a Collective investment Fund or scheme as a professional functionary, providing of registered office facilities, nominee services, directorship services, secretarial services or other services for corporations, providing trusteeship services by way of business. A GBL2 licence is ideal for a company that intends to carry on international trading, invoicing, marketing, ship management, Consultancy services, logistics, IT Services and asset holding.

Mauritius GBL2 Company
General
Type of entity GBL2
Type of law Hybrid
Shelf company availability Yes
Our time to establish a new Company 4 days
Corporate Taxation Nil
Double taxation treaty access No
Share Capital or Equivalent
Standard currency US$/GBP/EURO
Permitted currencies Any except Rs
Minimum paid up 1.00
Directors
Minimum number 1
Local required No
Publicly accessible records No
Location of meetings Anywhere
Shareholders
Minimum number 1 (corporate shareholder allowed)
Publicly accessible records No
Location of meetings Anywhere
Company Secretary
Required Optional
Local or qualified No
Accounts
Requirement to prepare Yes
Audit requirements No
Requirement to file accounts with
FSC
Yes
Publicly accessible accounts No
Other
Requirement to file annual return No
Re-domiciliation permitted Yes

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