Structures / LP
Limited Partnership
GP plus LP, with optional legal personality.
Limited Partnership available in Mauritius (Limited Partnerships Act 2011), a partnership vehicle that can elect to have separate legal personality, giving flexibility for tax-transparent or entity-style treatment depending on investor jurisdiction.
At a glance
- Statute (Mauritius)
- Limited Partnerships Act 2011
- Legal personality
- Optional (electable at registration)
- Tax
- Generally fiscally transparent for Mauritius income-tax purposes; a resident société holding a GBL may elect to be taxed at company level, subject to the applicable tax rules
- Partners
- ≥1 GP and ≥1 LP
- Liability
- GP unlimited, LP capped at contribution
- Use case
- PE / VC / private credit funds
Used for
- 01
Private equity funds
- 02
Venture capital funds
- 03
Private credit and direct-lending funds
- 04
Real-estate investment partnerships
- 05
Joint-venture vehicles
- 06
Co-investment platforms
Ongoing obligations
- 01
General Partner with full liability
- 02
Limited Partnership Agreement
- 03
FSC application if conducting global business
- 04
Annual return and accounts
- 05
Beneficial-ownership records
- 06
Limited partnership agreement amendments filed
Designed For
Private equity managers
Closed-end fund vehicles for buy-out and growth strategies.
Venture capital funds
Capital-commitment pools for early-stage investing.
Credit and direct-lending funds
Private credit vehicles and co-investment platforms.
Real-estate partnerships
Joint-venture vehicles for property investment.
How AcuFin supports it
Common questions
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Whether you're setting up a new Limited Partnership or reviewing an existing one, we'll design the structure that fits your objectives.