Mauritius Authorised Company establishment and principles of operation

Nikita Veremeev

04.11.2025 | 6 min read

Updated: 04.11.2025

97% of international companies using offshore structures choose jurisdictions with maximum flexibility and transparency: but only a few of them can provide a balance between effective tax optimization and strict compliance. Why is a Mauritius Authorised Company becoming a strategic tool today for scaling business in Europe, Asia and the CIS? How can you avoid mistakes that lead to account freezes, license refusals, or loss of control over assets? And, most importantly, how do you build a structure that will work for you, not against you, amid constantly tightening international requirements?

Over the past few years the COREDO team has carried out dozens of projects for the registration and ongoing support of Mauritius Authorised Companies for clients across various industries: from international trade and asset holding to fintech and investment funds. We see that success in this jurisdiction is impossible without a deep understanding not only of formal procedures but also of the hidden nuances: from the role of the registered agent to compliance with AML and CDD, from choosing the optimal structure to long-term risk management.

In this article I will examine in detail how a Mauritius Authorised Company operates, what advantages it offers for international business, how to complete registration and establish effective governance, and which requirements and limitations are important to consider. If you are looking for more than just another overview—if you want a practical guide informed by real cases and strategic decisions—I recommend reading to the end. Here you will find answers to the questions that really matter for long-term success.

Key aspects of a Mauritius Authorised Company

The key aspects of the Mauritius Authorised Company allow you to understand the features of the corporate structure, legal requirements and restrictions for conducting business outside Mauritius. By understanding the main characteristics, you will be able to assess the benefits and specifics of using an Authorised Company for international projects and tax optimization.

Company definition

Mauritius Authorised Company: this is a specialized offshore business entity established in accordance with the Mauritius Company Act 2001 and regulated by the Financial Services Commission (FSC) Mauritius. Key feature: such a company is not permitted to conduct business in Mauritius and is not considered a resident for tax purposes if its Place of Effective Management (POEM) is located outside the country.

In COREDO practice there are three main types of companies in Mauritius:

Domestic Company: a resident company subject to corporate income tax, focused on the local market.
Global Business Company (GBC), a structure for international activities with the possibility of obtaining licenses (for example, for financial services), with access to tax treaties, but with stricter regulation and reporting.
Mauritius Authorised Company – the optimal choice for holding assets, international trade, and IP structures, when flexibility, a low tax burden and ease of management are important.

Unlike the Global Business Licence Category 2 (an outdated form, abolished in 2019), the Authorised Company today combines the advantages of an offshore vehicle with compliance with modern standards of transparency and compliance.

Tax status

One of the main drivers of interest in the Mauritius Authorised Company is its non-resident tax status. Such a company is exempt from taxation in Mauritius on foreign-sourced income if management and control are exercised outside the jurisdiction. This is confirmed not only by local legislation but also by the practice of international tax planning.

Key advantages noted by the COREDO team:

No corporate income tax, dividend tax, or capital gains tax for income derived outside Mauritius.
No foreign exchange controls and no restrictions on profit repatriation.
Flexibility in the structure of shareholders and directors: 100% foreign ownership is allowed, and there are no residency requirements for shareholders.
A high level of confidentiality with mandatory disclosure of beneficial ownership to the regulator (but not for public access).
The possibility of using it as a holding company to manage international assets, optimize tax burden and protect investments.

COREDO’s practice confirms: Mauritius Authorised Company is often chosen to structure deals in Europe and Asia, thanks to the combination of flexibility, transparency and the jurisdiction’s international reputation.

Thus, the Mauritius Authorised Company provides a number of unique advantages for effective international tax planning and asset protection, especially for structures focused on transit and investment operations.

Registration.website

Registration.website: this is the first step towards your own online project, a formality without which it is impossible to launch a full-fledged website. A procedure that seems simple at first glance requires attention to detail to choose the optimal name and avoid technical mistakes. Below we will go over the basic stages and nuances of the registration process.

Let’s look at what actions the basic registration procedure includes and what to pay special attention to.

Registration: basic procedure

Процесс Mauritius company incorporation строго регламентирован и требует четкого соблюдения процедур. На практике, для успешной регистрации необходимо подготовить следующий пакет документов:

A business plan outlining objectives, proposed activities, sources of financing and management structure.
Constitutional documents (Memorandum & Articles of Association).
Information about shareholders and directors, including identity verification, addresses, and KYC documentation.
An application to the Financial Services Commission (FSC) Mauritius attaching all the above documents and completing forms for disclosure of beneficial owners.
An agreement with a registered agent (Registered Agent/Management Company) who assumes legal support for the registration, maintenance of corporate documentation, interaction with the regulator and oversight of compliance.

A real case from COREDO practice: for a client in the e-commerce sector we developed a step-by-step Mauritius company registration checklist, including preparation of the business plan, agreement on the shareholder structure, collection of Due Diligence documentation and support of all communication with the FSC. This approach reduced the incorporation timeline Mauritius to 3-4 weeks, minimizing the risk of rejection at the application review stage.

Requirements for shareholders and directors – what documents are needed?

Mauritius Authorised Company allows 100% foreign ownership. Shareholders may be natural persons or legal entities, regardless of citizenship or residence. Important: shareholders and directors do not have to be residents of Mauritius, which provides flexibility for international structures.

Requirements for directors:

At least one director (natural or legal person).
No residency requirements in Mauritius.
It is important to ensure that management and control (POEM) are exercised outside Mauritius: this is a key criterion for maintaining non-resident tax status.

In one of the recent projects the COREDO team structured a holding company for an investor from the EU using a nominee director, while management was carried out through electronic solutions and protocols, which fully complied with FSC requirements and international standards.

Governance and compliance

Compliance and effective governance are the foundation for sustainable business development, especially when operating in foreign markets. In the current environment, where demands for transparency and legality of operations are increasing, a sound governance system and adherence to international compliance standards make it possible to minimize business risks and maintain the trust of partners and regulators.

Managing business outside Mauritius

One of the strengths of a Mauritius Authorised Company is the ability to be fully managed remotely. Electronic meetings, remote signing of corporate resolutions, use of cloud platforms for document management: all of this has become standard for our clients.

At the same time, it’s important to remember the limitations:

An Authorised Company is not permitted to conduct business or provide services within the territory of Mauritius.
Opening bank accounts is only possible outside the country.
The provision of financial services that require licensing in Mauritius is prohibited, as is any activity subject to restrictions under international sanctions.

In one of COREDO’s cases for an international trader, we organized a structure where management and control were exercised from the EU, and all corporate decisions were recorded electronically, which made it possible to retain non-resident status and ensure full transparency for banks and counterparties.

Thus, when choosing an Authorised Company structure it is important to take into account compliance requirements and reporting obligations that govern activities and interactions with government authorities.

Compliance and reporting

Modern compliance requirements for a Mauritius Authorised Company include not only compliance with local legislation, but also adherence to international Anti-Money Laundering (AML) and Customer Due Diligence (CDD) standards. This means:

Conducting comprehensive checks of beneficiaries and counterparties.
Maintaining corporate documentation and disclosing information to the FSC and other regulators upon request.
Preparation and submission of financial statements (financial summary filing) to the Mauritius Revenue Authority (MRA), even in the absence of activity.

The COREDO team has developed its own AML and CDD protocols for clients, which helps minimize the risks of account freezes, service refusals and fines. Particular attention is paid to long-term compliance obligations: annual data updates, monitoring changes in international standards, and timely filing of reports.

Practical recommendations

Mauritius Authorised Company: it is not just a tool for business registration, but a full-fledged platform for international growth, tax optimization and asset protection. Its advantages are clear: flexibility, no tax on foreign income, ease of administration, a high level of confidentiality and adherence to global compliance standards.

If you plan to open an Authorised Company in Mauritius for international business, I recommend following a tried-and-tested step-by-step strategy:

Clearly define objectives and the business model, and prepare a detailed business plan for submission to the FSC.
Design the shareholders’ and directors’ structure with POEM requirements in mind.
Choose a professional registered agent with experience supporting international structures.
Ensure full AML compliance and CDD compliance – this is critically important for opening accounts and long-term operation.
Implement electronic solutions for management, corporate document management and reporting.
Regularly monitor changes in legislation in Mauritius and international standards to adapt the structure in a timely manner.

COREDO’s experience shows: success with a Mauritius Authorised Company is achieved only through a comprehensive approach – from strategic planning to day-to-day compliance and risk management. If you are looking for a partner capable not only of registering a company but also of providing long-term support for your business – the solution developed by COREDO will help you achieve the most ambitious objectives on the international market.