Mauritius (MU)

Jurisdiction Overview

477 *BO Record: Does the registration of domestic limited partnerships comprise information on the beneficial ownership of all partners? While some beneficial ownership information is always recorded, it is incomplete/not recorded for all partners.
 Data Date: 2017


Beneficial ownership registration is not always required of all partners. In 2017, the Global Forum reported, "Information on the legal owners of partnerships (all partners who are natural persons) must be available under the LPA and the LLPA. However, information on beneficial owners (e.g. partners that are bodies corporate) is not ensured in all cases, namely where a partnership does not also hold a GBC1 license and come under FSC supervision" (GF 2017: 50).
In 2018 the Partnership Act was amended and a new Art. 41A was added requiring the filing of beneficial ownership information. However, the requirement has the same problem as for companies and refers only to beneficial owners of nominees: "41A. Register of partners. (1) (a) Every limited liability partnership shall keep a register of partners at its registered office. (b) Where a partner is a nominee, the name of his or its beneficial owner or ultimate beneficial owner shall be disclosed in the register of partners. (2) Every limited liability partnership shall, within 14 days from the date on which an entry or alteration is made in the register of partners, file with the Registrar such entry or alteration".


GF 2017: 50
Limited Liability Partnership Act, Art. 41A; Limited Partnerships Act, Art. 39