Mauritius (MU)

Jurisdiction Overview

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

Notes

 
Protected cell companies are available in Mauritius regulated by the Protected Cell Companies Act No. 137 of 1999 (mondaq.com). 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.

Sources

http://www.mondaq.com/x/54902/offshore+financial+centres/Protected+Cell+Companies+In+Mauritius
 
GF 2011a: 17
 
GF 2013: 22
 
OECD HTP 2019: 22
 
OECD HTP 2019: 16