Close it properly, or it follows you
Company Closure & Restructuring in Mauritius
An abandoned Mauritius company accrues obligations. Closing it is a defined process with a licensed element.
GCC business setup specialists
Licence surrender matters as much as deregistration
A Global Business Company must surrender its licence with the Financial Services Commission as well as being removed from the companies register, and tax affairs must be settled with the Mauritius Revenue Authority first. Simply stopping payment leaves a licensed entity in default, with consequences for the controllers.
- The full sequence, not just a deregistration filing
- Licence surrender co-ordinated with the FSC
- Director exposure explained before you stop paying
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
Companies successfully established.
What is involved
The closure sequence
Order matters, and so does the licence.
| Step | What it involves |
|---|---|
| Shareholder resolution | Formal decision to wind up. |
| Liquidator appointment | Required for a solvent voluntary winding up. |
| Settle liabilities | Creditors, employees and statutory obligations. |
| Tax clearance | Returns filed and position settled with the revenue authority. |
| Licence surrender | Global Business Licence surrendered to the regulator. |
| Removal from register | Final filings and striking off. |
Winding up, licence surrender and deregistration procedures are set by statute and the regulator, and change. Insolvent situations follow a different route. A Global Business Company must be administered by a management company licensed by the Financial Services Commission, and an Authorised Company must have a licensed registered agent. That is a statutory requirement in Mauritius. We co-ordinate your engagement with a licensed Mauritian management company and manage the process end to end; the regulated filings are made by them.
How it works
Closing or restructuring
We check solvency before choosing the route.
Assess the position
Whether solvent voluntary winding up is available, what obligations remain and whether restructuring is the better answer.
Settle and clear
Liabilities settled, employees dealt with properly, returns brought up to date and tax clearance obtained.
Surrender and close
Licence surrendered where applicable, final filings made and the company removed from the register.
- Shareholder resolution to wind up
- Liquidator appointed where required
- All outstanding returns filed
- Tax position settled with the revenue authority
- VAT deregistration where registered
- Employees terminated lawfully with entitlements paid
- Gratuity fund and contribution obligations settled
- Creditors settled or provided for
- Bank accounts closed
- Global Business Licence surrendered
- Registered office and agent arrangements ended
- Statutory records retained as required
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Assessment of the closure route
- Resolution and documentation
- Liquidator appointment co-ordination
- Outstanding filings brought up to date
- Tax clearance co-ordination
- VAT and employer deregistration
- Licence surrender with the regulator
- Final filings and removal from the register
Not included, quoted separately
- Government and regulator fees, paid at cost
- Outstanding taxes, penalties and interest
- Liquidator remuneration
- Employee settlements and gratuity
- Creditor settlements
- Insolvent liquidation, quoted separately
- Litigation and disputes
- Asset valuations and disposal
Verify independently
Official Mauritian authorities
We file directly with these bodies on your behalf.
Questions
Mauritius company closure — FAQs
Can I just stop paying the annual fees?
No. The entity remains on the register, obligations accrue, and a licensed entity in default has consequences for its controllers.
Does a Global Business Company need to surrender its licence?
Yes. Removal from the companies register is not enough; the licence must be surrendered to the regulator as part of the process.
Is a liquidator required?
For a solvent voluntary winding up, yes. The route differs where the company is insolvent.
Is tax clearance needed?
Returns must be up to date and the tax position settled before closure can complete. This is often where abandoned companies are discovered.
Would restructuring be better than closing?
Sometimes — a change of regime, activity or ownership can achieve what you want without unwinding everything. We will say when that is the case.
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