Business
Companies Act 2001 on Commonwealth lines with the Global Business regime
The Companies Act 2001 follows New Zealand and Commonwealth models rather than French law, despite the French Civil Code governing private law. The Financial Services Commission licenses Global Business Companies and Authorised Companies, which underpin Mauritius's role as a conduit for investment into India and Africa.
Key rules
- Jurisdiction — The Registrar of Companies registers; the FSC licenses global business; the Supreme Court's Commercial Division hears disputes.
- Deadline — Annual return: filed with the Registrar of Companies
- Deadline — GBC substance requirements assessed annually by the FSC
Governing law
- Companies Act 2001
- Financial Services Act 2007 — Global Business Licence; Authorised Company
- Insolvency Act 2009
In practice
The Global Business regime is the commercial heart of the jurisdiction and has been reshaped by OECD and Indian pressure: the old GBC1/GBC2 categories were replaced, and substance requirements now condition treaty access — which is why Mauritian structures are assessed on real management presence rather than incorporation alone.