Structuring in Africa Through Mauritius
Mauritius offers strategic advantages for businesses seeking to access African markets, combining a favorable fiscal environment with a robust legal framework. Below are key benefits of structuring through Mauritius:

Traditional Investment Holding Company

A Mauritius Foundation serves as an effective vehicle for long-term wealth management, enabling families to preserve their assets across generations while minimizing tax and regulatory hurdles.

Benefits:

• Extensive DTAAs: Mauritius has a wide network of Double Taxation Avoidance Agreements (DTAAs) with various African countries, facilitating smoother financial transactions and investments. Our partners can assist with navigating these agreements.

• Investment Protection: The country has Investment Promotion and Protection Agreements (IPPAs) with several African nations, ensuring a secure investment climate, with support from our network.

• Tax Advantages:

  • No withholding tax on dividends.

  • No capital gains tax.

  • A corporate tax rate as low as 3% for investment holdings.

Private Equity Fund Structured as a Company

Establishing a private equity fund in Mauritius as a traditional company provides several key advantages.

Benefits:

• Portfolio Diversification: Access to various investment opportunities to spread risk, with guidance from our partners.

• Lower Investment Risk: A structured approach to managing investments reduces potential losses, supported by expert advice.

• Regulatory Oversight: Funds are regulated by the Financial Services Commission (FSC), ensuring compliance and transparency, with assistance from our partners.

• Management Incentives: Alignment of management goals with fund success enhances performance.

• Stock Exchange Listing: Opportunity to list on the Stock Exchange of Mauritius, increasing visibility and access to capital.

• Free Repatriation of Profits: No exchange controls, allowing for seamless profit repatriation, facilitated by our network.

Private Equity Fund Structured as a Protected Cell Company (PCC)
A PCC offers unique benefits for managing investments while protecting assets.
Benefits:

• Tax Planning: A PCC is treated as a single legal entity for tax purposes, simplifying compliance, with support from our partners.

• Segregation of Risks: Business and investment risks can be separated across different cells, safeguarding assets.

• Asset Protection: If one cell becomes insolvent, the others remain unaffected.

• Cost Efficiency: Lower operating costs due to streamlined administration and shared overheads.

International Trading
Mauritius is an attractive hub for international trading, providing several incentives for businesses.
Benefits:

• Low Corporate Tax Rate: A fixed rate of 3% for global trading activities.

• No Tax on Dividends: Companies can distribute profits without additional tax burdens.

• No Exchange Controls: Free movement of capital facilitates business operations, with our partners assisting in compliance.

• Regional Integration: Mauritius is a member of both the Southern African Development Community (SADC) and the Common Market for Eastern and Southern Africa (COMESA), enhancing trade opportunities.

Conclusion

Mauritius serves as a strategic gateway for businesses aiming to invest in Africa. By leveraging its favorable tax regime, extensive agreements, and regulatory framework, companies can optimize their operations and expand their reach across the continent. If you’re considering structuring your business through Mauritius, our partners are ready to provide expert guidance to help you navigate the complexities and maximize your benefits.