For overseas parent companies
Foreign Company Subsidiary Registration in Mauritius
A Mauritius subsidiary is a Mauritian company owned by your parent. Which regime it sits in decides its tax treatment.
GCC business setup specialists
The regime question applies to subsidiaries too
Incorporating a subsidiary does not by itself give you treaty access. Whether the subsidiary is a Global Business Company with substance, or an Authorised Company treated as non-resident, is the decision that actually matters.
- Regime chosen on whether the group needs treaty access
- Corporate shareholder due diligence handled
- Substance obligations set out before you commit
20+
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.
7,000+
Companies successfully established.
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Compare the routes
Subsidiary regimes and the branch alternative
The tax treatment difference is the whole point.
| GBC subsidiary | Authorised Company | Branch | |
|---|---|---|---|
| Separate company? | Yes | Yes | No |
| Tax residence | Resident | Treated as non-resident | Taxed on Mauritius-source income |
| Treaty access | Possible with substance | No | No |
| Substance required | Yes, real | Managed outside Mauritius | Parent-dependent |
| Management company | Required | Registered agent required | Varies |
| Typical fit | Investment into treaty partners | Holding without treaty need | A lighter presence |
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
Registering the subsidiary
Regime first, then incorporation.
01
Regime and substance
Whether the group needs treaty access, and what substance that would require in Mauritius.
02
Due diligence and incorporation
Parent documents and ownership chain provided to the management company, then incorporation and licensing.
03
Operations
Resident directors appointed where required, bank account introduced and tax registrations completed.
From the parent
What a corporate shareholder needs
Certification and ownership transparency are the substantive parts.
- Parent certificate of incorporation, certified
- Parent constitution
- Board resolution approving the Mauritius subsidiary
- Ownership chart to ultimate beneficial owners
- Certified identity documents for controllers
- Certified proof of address for controllers
- Bank or professional references
- Parent financial statements
- Business plan for the subsidiary
- Source of funds evidence
- Proposed directors and their residency
- Intended regime and treaty objectives
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Regime recommendation
- Management company engagement co-ordinated
- Due diligence co-ordination
- Name reservation and incorporation
- Licence or authorisation application
- Resident director arrangements where required
- Registers and statutory records established
- Tax registration and filing calendar
Not included, quoted separately
- Registrar, FSC and MRA fees, paid at cost
- Management company annual fees, quoted separately
- Regulated filings, made by the licensed management company
- Group tax and transfer pricing advice
- Parent-company accounts preparation
- Substance costs such as office and staff
- Annual audit where required
- Bank account opening decisions
Verify independently
Official Mauritian authorities
We file directly with these bodies on your behalf.
Corporate and Business Registration DepartmentFinancial Services CommissionMauritius Revenue AuthorityEconomic Development BoardRegistrar of CompaniesIndustrial Property Office
Questions
Mauritius subsidiary — FAQs
Does a subsidiary automatically get treaty access?
No. Only a Global Business Company with genuine substance can access the treaty network, and claims are tested in the counterparty country as well.
What does the parent need to provide?
Certified corporate documents, a full ownership chain to ultimate beneficial owners, and source of funds evidence. Due diligence here is thorough.
Can the parent own 100%?
Yes. There is no foreign ownership restriction on Mauritian companies.
Is a branch simpler?
Administratively sometimes, but it is taxed on Mauritius-source income and gets no treaty access, so it rarely achieves what groups want from Mauritius.
How long does it take?
Due diligence drives the timeline, particularly where the ownership chain is layered. We give a realistic range once we see the structure.
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