Mauritius continues to stand out as one of the most complete and credible international finance centres. Not because it’s the cheapest, but because it strikes the right balance between robust regulation and commercial practicality.
A recent client example highlights why the Global Business Company (GBC) structure remains such a powerful tool.
I assisted the founders of a luxury holiday rentals business with bases in the UK and France who were relocating to South Africa to scale their Africa safari offering.
In view of their relocation, the owners wanted to transfer selected assets such as intellectual property, goodwill and their website into a more efficient international structure. Their goal was to optimise tax planning while staying fully compliant across jurisdictions.
We recommended establishing a Mauritius Global Business Corporation (GBC) for several key reasons:
✅ Suitable for holding both intangible and tangible assets (e.g. IP, goodwill, website) while conducting business outside Mauritius
✅ Permits 100% foreign ownership and full repatriation of capital and profits
✅ Access to Mauritius’ network of Double Taxation Agreements (DTAs) including France, South Africa, and the UK
✅ Compliant with Economic Substance requirements under a well established legal framework
✅ Eligible for the partial exemption tax regime, effectively reducing the corporate tax rate to a highly competitive level
✅ Compatible with Mauritian residency, should the owners ultimately choose to relocate
For international entrepreneurs, family offices and advisers seeking a legitimate, substance based structure for global business, the Mauritius GBC remains one of the most flexible and internationally respected options available.
If you’re advising clients on relocation, cross-border asset planning or international structuring, Mauritius deserves to be on your radar.It’s pragmatic, credible and built for sustainable, cross border growth.