Mauritius has become a preferred hub for holding company setup, investment holding, and international trading due to its robust legal framework, favourable tax treaties, and access to fast-growing markets in Africa and Asia. For investors and businesses looking to hold international assets, conduct cross-border trade, or set up a regional hub, Mauritius offers compelling advantages. JurisTax helps structure these operations — from company incorporation to compliance, accounting, and fiduciary support — to ensure optimal efficiency and legal certainty.

What is Investment Holding & International Trading?

• Investment Holding refers to a company whose primary business is owning shares in other companies, real estate, intellectual property, or financial assets. It can provide financing (loans) to subsidiaries or simply act as a vehicle to manage portfolio investments.
• International Trading involves buying or importing goods and services from abroad and selling them in other markets, or exporting from Mauritius. This can include wholesale trading, e-commerce, procurement, logistics, etc.

Why Mauritius is Attractive for These Purposes

Here are the main advantages Mauritius offers for investment holding, holding company setup, and international trading:

1. Tax Efficiency & Treaty Network

   • Mauritius has a large number (>45) of Double Taxation Avoidance Agreements (DTAAs) which allow reductions in withholding taxes on dividends, interest, royalties from many partner countries.

   • No capital gains tax in many instances, which is helpful for exit strategies in holding company structures.

2. Flexible Company Forms

   • Global Business Corporations (GBCs): Suitable for holding international assets or business operations, trading, and investment management. They benefit from favourable tax treatment and access to DTAAs.

   • Authorised Companies (ACs): Often used for international trading or investment holding when clients do not need treaty benefits and want simpler compliance requirements.

3. Strong Legal & Regulatory Framework

   • Statutory bodies like the Financial Services Commission (FSC) regulate entities such as GBCs and Authorised Companies under solid legal acts.

   • Mauritius has adopted substance requirements and international standards for AML/CFT (anti-money laundering / counter-terrorism financing), making structures credible in the global financial community.

4. Ease of Doing Business, Access to Markets

   • Mauritius offers political stability, a bilingual workforce (English/French), and reliable professional services (legal, accounting).

   • Strategic access: membership or agreements relating to COMESA, SADC, AfCFTA, and preferential trade agreements (e.g., CECPA with India) enhance export opportunities.

5. Capital Mobility and Asset Protection

   • No exchange controls: foreign shareholders can repatriate profits, dividends, and capital relatively freely under the law.

   • Judicial stability, hybrid legal system (common law + civil law elements), plus strong IP protection and confidentiality in many structures.

Practical Considerations & Compliance

Even though Mauritius offers strong incentives, there are important practical points:
• Economic substance requirements: To benefit fully from treaty benefits, entities must show “real” presence — local staff, business activity, decision-making in Mauritius.
• Annual audits, reporting: GBCs must prepare audited financial statements and submit returns; ACs have lighter requirements but must maintain accurate accounting.
• Beneficial ownership & transparency: While Mauritius affords confidentiality, there are obligations to declare beneficial owners to authorities; some disclosure to regulators is required.
• Regulatory/licensing restrictions: Some activities (financial services, banking, fund management, regulated markets) require special licenses or are prohibited in certain company forms.

Why You Should Act with JurisTax

At JurisTax, we specialize in holding company setup, investment holding, and international trading structures tailored to clients’ geographies, risk profiles, and growth plans. We provide:
• Legal & corporate structuring to leverage Mauritius’s treaty network and ensure compliance
• Tax planning & optimisation (treaty benefits, planning exit strategies, income repatriation)
• Secretarial, accounting, audit, and compliance services through to ongoing maintenance
• Support for economic substance, beneficial ownership, and regulatory filings

Conclusion

Mauritius stands out as an ideal jurisdiction for holding company setup, investment holding, and international trading because of its strategic location, regulatory credibility, flexible structures, and tax-efficient operations. However, success depends on choosing the right structure, meeting compliance rules, and having solid ongoing management. JurisTax offers the guidance, legal expertise, and full-service support needed — helping you set up robust structures and maintain them for long-term value.

View Source: https://bioneerslive.org/2025/10/investment-holding-international-trading-in-mauritius-why-its-a-smart-choice/