In a fast-changing global economy, many companies are revisiting their corporate structures to reduce tax exposure, ensure regulatory compliance, and maintain access to international markets. As traditional jurisdictions tighten regulations, Mauritius has emerged as a strategic and tax-efficient destination for business relocation — offering re-domiciliation options that preserve your company’s legal identity and allow you to form a Global Business Company Mauritius to maximise international opportunities.
🌍 What is Re-domiciliation?
Re-domiciliation (also known as continuation) allows a company incorporated in one jurisdiction to migrate its legal registration to another — in this case, Mauritius — without going through liquidation or losing its corporate existence. This process ensures operational continuity while accessing a new regulatory and tax environment, making it an ideal step in Entity formation Mauritius for businesses seeking a stable and compliant jurisdiction.
🔑 Why Choose Mauritius?
✅ 1. Seamless Re-domiciliation Framework
Under Section 296 of the Mauritius Companies Act 2001, foreign companies can continue in Mauritius if authorized by their home country’s laws. The process is efficient, well-regulated, and allows for full legal and operational continuity.
✅ 2. Competitive Tax Regime
Mauritius offers a highly attractive fiscal environment:
• Corporate tax rate: 15%, reduced to 3% for certain global activities
• 80% exemption on foreign dividends
• No capital gains tax, inheritance tax, or wealth tax
• No withholding tax on dividends, interest, or royalties paid abroad
• Free repatriation of capital and profits
✅ 3. Strategic International Location
Located between Africa and Asia, Mauritius serves as a gateway to emerging markets. With access to over 45 Double Taxation Avoidance Agreements (DTAAs) and 29 Investment Promotion and Protection Agreements (IPPAs), companies gain global reach with minimized tax friction.
✅ 4. Political and Economic Stability
Mauritius ranks as one of Africa’s most politically stable nations and is ‘white-listed’ by the OECD — making it a trusted jurisdiction for cross-border investments.
✅ 5. Flexible Business Structures
Companies re-domiciling to Mauritius can choose from:
• Global Business Companies (GBC) – for international trade, investment, and holding activities
• Authorised Companies (AC) – considered tax non-resident if managed outside Mauritius
• Trusts & Foundations – for wealth management and estate planning
• Investment Funds – for private equity, hedge, or venture capital portfolios
🔁 Re-domiciliation Process (Simplified)
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In the Outgoing Jurisdiction
o Obtain necessary board/shareholder approvals
o Comply with legal requirements for migration -
In Mauritius
o Apply to the Registrar of Companies with required documents
o Upon approval, receive a Certificate of Registration by Continuation
o Start operations seamlessly in Mauritius
Note: The company must not be under liquidation or administration to be eligible.
🏢 How JurisTax Can Help
At JurisTax, we’ve guided hundreds of companies in successfully relocating to Mauritius. Our experienced team handles the end-to-end process — from regulatory coordination to corporate structuring — ensuring a smooth, compliant, and efficient transition.
With offices across Mauritius, UAE, Singapore, India, and Delaware, we understand the dynamics of international business. Let us help you unlock Mauritius’s full potential as a global financial hub.
☎️ +230 465 5526
📩 contact@juristax.com
🌐 www.juristax.com
🔚 Final Thoughts
Re-domiciling to Mauritius isn’t just a move — it’s a strategic decision to future-proof your business. Whether you are establishing a Global Business Company Mauritius or pursuing Entity formation Mauritius, this jurisdiction offers tax efficiency, legal certainty, and global connectivity — making Mauritius the smart choice for ambitious companies worldwide.
