Mauritius (MU)

Jurisdiction Overview

184 *Protected Cell Companies/Series LLCs? Yes
 Data Date:


Protected cell companies are available in Mauritius regulated by the Protected Cell Companies Act No. 137 of 1999 ( In the past, protected cell companies could also take the form of a Category 1 Global Business Licence company. Mauritius has abolished Category 1 and 2 Global Business Licences (OECD HTP 2019: 22) and grandfathering provisions allow these to be in place until 30 June 2021 (OECD HTP 2019: 16). Nevertheless, protected cell companies can still be established.

GF 2011a: 17
GF 2013: 22
OECD HTP 2019: 22
OECD HTP 2019: 16