Our products

  1. Global Business Licence Company - Category 1


    Global Business Companies (GBC) are companies registered under the Companies Act 2001 and licensed by the Financial Services Commission under the Financial Services Act 2007, to conduct international activities with non-residents. There are 2 types of GBC under Financial Services Act 2007 [FSA], namely those holding a Category 1 licence and those holding a Category 2 licence.


    The Category 1 Global Business Company (GBC1) is tax resident of Mauritius and is therefore liable to tax in Mauritius, but at a concessionary rate. It is eligible for benefits from the network of Double Tax Treaties (DTTs) that Mauritius has ratified with a number of countries. It can thus be an effective corporate vehicle for international tax planning.

    A category 1 global business licence company is commonly used as a Regional Headquarter to hold and assist the investments of multinationals in the region and in Africa.

  2. Global Business Licence Company - Category 2

    The Category 2 Global Business Company (GBC2) income is exempted from all taxation. It is therefore ideal for investors who require a flexible, simple, tax free, low cost and confidential corporate vehicle to trade, hold assets and investments, collect commissions or royalties, purchase property and provide international consultancy services.

  3. Funds

    Mauritius is being used extensively as an International Financial Centre by investors worldwide for the establishment of Funds investing in emerging markets. This is a direct result of the availability of fully-fledged Fund administration services and the recognition of Mauritius as a credible and reliable international financial services centre. Funds are incorporated under the Companies Act 2001 of Mauritius and are licensed and regulated by the Financial Services Commission under the provisions of the Financial Services Act 2007 and Securities Act 2005.

    The MITCO team stands ready to guide you through the whole process of the fund structuring, administration and compliance such as:

    • Advisory services including structuring of investment funds, preparation of application to Financial Services Commission [FSC] for the formation and licensing of collective investment schemes, hedge funds, private equity funds and property funds.
    • Provision of statutory corporate services to funds including the provision of local directors and maintenance of share register.
    • Transaction processing and administration including Net Asset Value calculation, accounting and annual reports.
  4. Trusts

    Mauritius Trusts are governed by The Trusts Act 2001. A trust formed under this Act has the following features:

    • It can be formed by a resident or non resident of Mauritius.
    • There is no requirement to register the trust with any registrar.
    • It is a very flexible vehicle and can be formed as a life interest trust, a discretionary trust, a purpose trust, a charitable trust, a protective trust or an asset protection trust.
    • It may have a Protector and a purpose trust must have an Enforcer.
    • It can have a managing trustee in Mauritius and a custodian trustee in another jurisdiction.
    • The forced heirship rules of other states will not be enforced by Courts in Mauritius.
  5. The Protected Cell Company

    What is a Protected Cell Company?
    A Protected Cell Company (”PCC”) is a single legal entity that can divide its assets between different cells within the company. When sub-divided, the assets of each cell are deemed to be entirely separate from each other and the creditors of a cell only have recourse against that particular cell. The Mauritius legislation in respect of PCCs is currently designed for the investment fund and insurance industries for the facilitation of so called “Umbrella Funds” and “Rent a Captive” operations.

    The Mauritius legislation in respect of PCCs has been recently amended to widen the applications of PCCs in Mauritius.

  6. Seychelles IBC

    The most popular type of offshore company in Seychelles is the International Business Company (IBC). The flexibility of the legislation allows an IBC incorporated in the Seychelles to operate with the minimum of formalities. It provides for a minimum of disclosure, meetings need not take place in Seychelles and details of shareholders and directors do not appear on any public record.

    Furthermore, there are no exchange controls on IBCs and a Seychelles IBC is exempt from all forms of taxation. MITCO Ltd in the Seychelles may assist you in setting up a Seychelles IBC.

    There is a wide range of jurisdictions which offer the benefits of using offshore entities which could provide them with tax planning and asset protection shelter for their business, but Seychelles is today one of the most competitive and fasting developing offshore jurisdictions in the world. The Seychelles IBC has emerged as a good alternative to International Business Companies established in popular jurisdictions like the British Virgin Islands. Seychelles offshore corporate law is hybrid, based on English Common Law and French Civil Law. Most offshore jurisdictions have Common Law, eg Anguilla, Barbados, Belize, British Virgin Islands, Brunei, Cyprus, Dominica, Gibraltar, Guernsey, Hong Kong, Ireland, Isle of Man, Jersey, Labuan, The Marshall Islands, Nevis, Singapore, St Vincent.

  7. Seychelles CSL Company

    A Seychelles CSL is a Seychelles domestic business company registered with Seychelles International Business Authority (SIBA) and issued with a Special License (CSL) governed by the Companies (Special License) Act 2003, and Companies Ordinance 1972.

    A CSL must have a minimum of two shareholders (corporate or individual), a minimum of two directors who may be individuals of any nationality, with particulars of shareholders and directors filed with the Registrar. The Registered office, the Licensed Corporate Service Provider, and Company Secretary are required to be in Seychelles, as a CSL should be “effectively managed” in Seychelles.

    A Company Special License is liable for 1.5% tax on its worldwide income but is entitled to enjoy the benefits of the Double Taxation Agreements that Seychelles have established with a number of countries.

  8. Domestic Company

    A domestic company is registered with the Registrar of Companies and governed under the Companies Act 2001.

    A domestic company can be set up for various activities including Trading, Investment Holding, and Consulting Services amongst others. The activities can be conducted with residents of Mauritius as well as with non residents of Mauritius.

    MITCO Corporate Services Ltd can assist you with the set up and administration of a domestic company.

  9. Foundations

    The Mauritius Foundation is governed by the Foundations Act 2012 and is administered and regulated by the Registrar of Companies (ROC), described in the legislations as the Registrar of Foundations.

    Key features of Mauritius Foundations:

    • A foundation is the dedication of property to an entity to be used for a specific purpose. To create a foundation, ownership of the relevant asset is transferred to the foundation by the founder(s) to achieve a specific purpose or purposes

  10. MITCO Cote d'Ivoire

    MITCO COTE D’IVOIRE provides support to new and existing clients willing to expand their business in Côte d’Ivoire as well as in other African countries and internationally via Mauritius.

    Our Services include: