Authorised Company
A flexible, tax-exempt structure for global business—managed offshore, regulated in Mauritius.
An Authorised Company is commonly used for international trading, consulting, and asset holding — but it cannot engage in banking, financial services, investment fund management, or nominee services.
To qualify as an Authorised Company, the company must satisfy the following criteria:
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Incorporated under the Mauritius Companies Act
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Majority of shares /voting rights/legal/beneficial interest held by a non-citizen of Mauritius
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Conduct business mainly outside Mauritius (certain activities such as banking, financial services, nominee services are not allowed, as was the case for the former GBC2)
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Have its central management and control outside Mauritius
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Appoint a licensed management company as its registered agent
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Authorised Companies are considered non-resident for tax purposes and are not subject to Mauritian income tax, though they must file an annual return with the Mauritius Revenue Authority within six months of its year end.
Additional Features:
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Must file a yearly financial summary with the Financial Services Commission
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May have Corporate Directors
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Bearer shares are not permitted
Application to the Financial Services Commission must be made through a management company and include ownership details and a brief business plan. We can put you in touch with our sister management company, Intrasia Management, to assist with the setup of an Authorised Company.