Structures / AC
Authorised Company
A Mauritius-incorporated company designed for international business with central management and control outside Mauritius.
Replaced the former GBL2 from 1 January 2019. A Mauritius-incorporated company designed for international business with central management and control outside Mauritius. Treated as non-resident for Mauritius tax where the applicable conditions are met; used as a pure foreign-business vehicle.
At a glance
- Statute
- FSA 2007, s.71A
- Tax
- Non-resident; Financial Summary to be filed
- Treaty access
- No
- Resident directors
- Not required
- Min capital
- No statutory minimum
- Registered agent
- MC required
Used for
- 01
Pure offshore holding without treaty needs
- 02
Intra-group financing (where treaty not required)
- 03
Real-estate SPVs
- 04
International trading vehicles
- 05
Asset-protection holding structures
- 06
Succession planning and wealth transfer
Ongoing obligations
- 01
Central management and control outside Mauritius
- 02
Mauritius-based registered agent (Management Company)
- 03
An Authorised Company is not intended for activities requiring a Mauritius financial-services licence or for activities that must be conducted through another regulated vehicle
- 04
Financial Summary to be filed with the FSC
- 05
Beneficial-ownership maintained at registered office
- 06
Annual financial statements filed with registered agent
Designed For
Pure offshore holdings
Non-resident vehicles without treaty requirements.
Intra-group financing
Flexible financing structures where treaty access is not needed.
Real estate SPVs
Single-purpose property-holding vehicles.
International trading
Flexible trading and asset-holding structures.
Not suitable for
- Regulated financial services (banking, fund management, investment dealing)
- Mauritius tax treaty access
- Operations managed and controlled from within Mauritius
AC vs GBL at a glance
Tax residence
AC
Non-resident
GBL
Tax-resident
Treaty access
AC
No
GBL
Yes (45+ DTAAs)
Substance requirements
AC
Central management outside Mauritius
GBL
CIGA in/from Mauritius
Ongoing cost
AC
Lower
GBL
Higher
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Is an Authorised Company right for you?
We'll assess whether an AC fits your needs, or if a GBL would better serve your objectives — especially if treaty access or regulated activities are involved.