International Structuring
You sell in multiple countries, have subsidiaries across different markets, or are looking for a solid platform to centralise your international operations? Mauritius is a strategic anchor point for international groups, investment funds and entrepreneurs operating across multiple markets. Over 45 tax treaties, an OECD-compliant regulatory framework and a geographic position at the crossroads of Africa, Asia and Europe.
Our international structuring solutions
We design bespoke legal and tax architectures, tailored to the complexity of your operations and the specifics of each jurisdiction involved.
International holding
We create and manage holding companies in Mauritius to centralise your shareholdings in subsidiaries across multiple countries. The Mauritian holding benefits from no withholding tax on outbound dividends and capital gains tax exemption on disposal of shares.
- Centralisation of dividend flows
- Reduction of withholding tax via DTAs
- Capital gains exemption on share disposal
- Asset protection and centralised governance
African investment structuring
Mauritius is the leading investment platform for the African continent. Our team designs structures tailored to sub-Saharan Africa, leveraging the tax treaty network and Mauritius' membership of COMESA and SADC.
- Access to DTAs with major African markets
- FSC-regulated fund structures
- Legal protection within a common law framework
- Due diligence and anti-corruption compliance
Intellectual property structuring
Hosting and management of your intellectual property rights (patents, trademarks, software, licences) within a Mauritian entity. This structure allows you to centralise royalty flows while benefiting from the Mauritian tax framework and applicable treaties.
- Centralisation of royalties in a single point
- Reduction of withholding tax on IP flows
- IP protection within a solid legal framework
- Compliance with transfer pricing rules
Trading and services structures
Creation of Mauritian entities for international trading, consulting, management or intercompany services. These structures allow you to locate value in Mauritius while meeting economic substance and transfer pricing requirements.
- International trading companies
- Shared service centres
- Intercompany invoicing entities
- Compliant transfer pricing documentation
The Mauritius tax treaty network
With over 45 double taxation treaties, Mauritius offers one of the most extensive treaty networks among comparable jurisdictions.
Treaties signed
Covering Africa, Europe, Asia, the Middle East and the Americas
Withholding tax
On dividends, interest and royalties paid to non-residents
International compliance
BEPS, CRS, FATCA and Global Forum standards fully met
Africa and Indian Ocean
South Africa, Botswana, Eswatini, Kenya, Lesotho, Madagascar, Mozambique, Namibia, Uganda, Rwanda, Senegal, Seychelles, Tunisia, Zimbabwe. Mauritius is the main gateway for foreign investment into sub-Saharan Africa.
Europe
France, United Kingdom, Germany, Belgium, Luxembourg, Cyprus, Croatia, Guernsey, Jersey, Isle of Man, Italy, Monaco, Sweden. Treaties that facilitate financial flows between Mauritius and major European markets.
Asia and Middle East
India, China, Singapore, Malaysia, Thailand, Sri Lanka, Nepal, Bangladesh, Pakistan, UAE, Kuwait, Qatar, Oman. Mauritius is historically the preferred corridor for investments into India.
Americas and others
Barbados and other jurisdictions. Mauritius continues to expand its treaty network to cover new regions and strengthen its position as an international financial hub.
Economic substance: our approach
The credibility and sustainability of any international structure depends on real and demonstrable economic substance. We help you set it up concretely.
Management and governance
- Qualified resident directors in Mauritius
- Local board meetings
- Documented decision-making from Mauritius
- Minutes and corporate registers
Local infrastructure
- Physical offices and registered office
- Qualified staff based in Mauritius
- Local operational expenditure
- IT and telephone systems
Documentation and compliance
- Transfer pricing documentation
- Annual economic substance reports
- BEPS compliance and information exchange
- Complete and traceable audit trail
Our structuring method
A rigorous four-phase approach to designing and implementing your bespoke international architecture.
Diagnosis and analysis
We thoroughly analyse your group, financial flows, markets and objectives. We identify applicable tax treaties and regulatory constraints in each jurisdiction involved.
Structure design
We design the optimal legal and tax architecture: entity selection, value location, intercompany flows, transfer pricing documentation. We present a detailed structuring scheme with a comparative analysis of options.
Implementation
Creation of Mauritian entities, licence acquisition, bank account opening, economic substance setup. We also coordinate with local advisors in other jurisdictions to ensure overall structural consistency.
Monitoring and adaptation
Ongoing structure management: accounting, tax filings, regulatory compliance. We also provide permanent legal and tax monitoring to anticipate legislative changes and adapt the structure accordingly.
Need a bespoke structure?
We analyse your situation and design the architecture best suited to your objectives. No commitment.
Can you set up an offshore company in Mauritius?
Mauritius is no longer an "offshore" jurisdiction in the traditional sense. Since the 2018-2019 reforms, the country has aligned its regulatory framework with OECD/BEPS standards and was removed from the EU grey list in October 2021.
The former company categories (GBC1 and GBC2) were replaced by a unified system. Global Business Companies (GBC) are fully regulated by the Financial Services Commission, subject to strict economic substance, audit and reporting requirements.
Setting up a company in Mauritius means creating a company in a transparent and compliant jurisdiction, with a competitive effective tax rate (around 3% for GBCs) achieved legally through the Foreign Tax Credit mechanism. This is not opacity -- it is optimisation within the rules.
Who is international structuring for?
When it makes sense
Investment in Africa
You plan to invest in sub-Saharan Africa and need a stable legal framework with access to tax treaties and COMESA markets.
Multi-country group
You operate in multiple jurisdictions and need a central holding to streamline financial flows and governance.
Intellectual property
You want to centralise your IP assets in a jurisdiction with a competitive tax framework and treaties covering royalties.
Online entrepreneur, multi-market
You sell digital services internationally and want to structure your flows optimally and compliantly.
When it's NOT the right fit
100% local activity
If your activity is entirely local (single market, no international flows), international structuring makes no sense.
Structure without substance
If the goal is to create an empty structure to artificially park profits, it is both illegal and contrary to our approach.
Very limited budget
International structuring involves recurring costs. If your turnover is below EUR 100,000, the cost-benefit ratio is often not favourable.
Common mistakes in international structuring
The most common pitfalls among entrepreneurs and groups that structure without proper guidance.
Neglecting economic substance
The number one cause of tax reassessments. Without staff, premises and local decision-making, the structure is deemed fictitious by tax authorities.
Choosing Mauritius by default
Mauritius is excellent for specific use cases (Africa, holding, IP), but not for all. If your flows are 100% European, other options may be more relevant.
Ignoring transfer pricing
Flows between entities in the same group must be documented and priced at arm's length. The absence of documentation is a major tax risk.
Underestimating compliance costs
FSC licence, annual audit, IFRS accounting, economic substance: recurring costs are significant. They must be factored in from the design stage.
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Frequently asked questions about international structuring
Answers to the questions we are asked most often about using Mauritius as an international structuring platform.
La substance économique, c'est la preuve qu'une société existe vraiment là où elle est immatriculée : du personnel qualifié, des locaux, des décisions prises sur place, des dépenses réelles. Depuis les réformes BEPS de l'OCDE, c'est devenu le critère clé pour que les autorités fiscales reconnaissent la légitimité d'une structure. À Maurice, les GBC doivent en démontrer une proportionnelle à leur activité. On vous aide à la mettre en place de façon crédible et conforme.
Maurice a signé des conventions de non-double imposition (CDI) avec plus de 45 pays en Afrique, en Europe, en Asie et au Moyen-Orient. Ces traités permettent de réduire ou supprimer les retenues à la source sur les dividendes, intérêts et redevances. Pour en profiter, votre société mauricienne doit être le bénéficiaire effectif des revenus et remplir les conditions de substance économique. Chaque convention a ses propres règles. Notre équipe analyse celles qui s'appliquent à votre situation pour optimiser votre structure dans le respect du droit.
Oui, totalement. Maurice est membre du Global Forum de l'OCDE sur la transparence fiscale, et a été évaluée comme largement conforme. Le pays participe à l'échange automatique d'informations (CRS) et a signé l'accord FATCA avec les États-Unis. Maurice a d'ailleurs été retirée de la liste grise de l'UE en octobre 2021, ce qui confirme l'alignement de son cadre réglementaire avec les standards internationaux.
Absolument, c'est même l'un des grands atouts de Maurice. Le pays est historiquement la première plateforme d'investissement vers l'Afrique. Les conventions fiscales couvrent de nombreux pays africains (Afrique du Sud, Kenya, Sénégal, Ouganda, Madagascar, Mozambique...), et Maurice est membre du COMESA, ce qui ouvre un accès préférentiel à un marché de plus de 500 millions de consommateurs. Beaucoup de fonds et de multinationales passent par Maurice pour leurs investissements sur le continent.
La structuration internationale, c'est organiser légalement les flux financiers d'un groupe entre plusieurs pays, en utilisant les conventions fiscales et les cadres légaux existants. C'est parfaitement licite et encadré par le droit international et les recommandations de l'OCDE. L'évasion fiscale, c'est tout autre chose : dissimuler des revenus ou utiliser des structures fictives. Chez CAP Maurice, on ne propose que des structures transparentes, conformes et documentées, en accord avec les lois de toutes les juridictions concernées.
Ready to structure your project in Mauritius?
Book a free strategy call with our team. We'll review your tax, legal and personal situation, and walk you through concrete options for your project.