Professional Intermediaries

Mauritius Implementation Partner for Law Firms and Tax Advisers

Mauritius incorporation, licensing, substance and compliance work for the structures you design, carried out by an FSC-licensed management company.

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Law firms and tax advisers design the structure. The Company Mauritius team, a brand of Sunibel Corporate Services Ltd, a management company licensed by the Financial Services Commission (FSC) of Mauritius, carries out the Mauritius side of the work. This includes incorporation of the relevant entity — a domestic company, a Global Business Licence (GBC) company or an Authorised Company — together with the licensing, registration and registered office arrangements each structure requires. Where a GBC structure is used, we support the substance conditions attached to the partial exemption on specified foreign income, including qualified staff and proportionate expenditure in Mauritius. We support applications for a Mauritius tax residence certificate as an administrative filing, without promising a particular outcome or timeline. We also handle ongoing corporate secretarial work, accounting and tax compliance filings with the Mauritius Revenue Authority, and reporting back to the instructing firm. Throughout, the advisory relationship with the end client remains with the instructing firm; we do not provide Mauritius tax opinions beyond general factual information, and any formal advice on tax treatment remains the responsibility of the instructing lawyer or tax adviser. Confidentiality is handled under Mauritius law and professional standards. As the licensed management company, we are required to carry out customer due diligence directly on the end client and identify beneficial owners under Mauritius's anti-money laundering framework; the terms of each collaboration are agreed case by case.

How we work with law firms and tax advisers

Partner-led relationship

The instructing law firm or tax adviser remains the client's principal adviser on structure design and tax strategy. Mauritius incorporation, licensing and ongoing administration are carried out in the background by an FSC-licensed management company, so the instructing firm's advisory role and client relationship are preserved throughout the engagement.

Structure execution in Mauritius

Once a structure is designed, we handle its Mauritius-side execution: incorporation of a domestic company, GBC or Authorised Company, licensing and registration, registered office arrangements, and the filings required with the Financial Services Commission and the Mauritius Revenue Authority, coordinated with the instructing firm at each stage.

Substance support for GBC structures

Where a Global Business Licence company is used to access the partial exemption on specified foreign income, we support the underlying substance conditions — qualified staff, core income-generating activities and proportionate expenditure in Mauritius — that the exemption depends on, so the structure designed on paper remains workable in practice.

Tax residence certificate applications

We support the preparation and filing of applications for a Mauritius tax residence certificate, as an administrative process handled with the relevant authority. We do not promise a particular outcome or processing time; timing and results depend on the file and the authority's review.

Corporate secretarial and compliance

Once a structure is set up, we handle ongoing corporate secretarial work, accounting and tax compliance filings, and annual reporting to the Financial Services Commission and the Mauritius Revenue Authority, with regular reporting back to the instructing firm on the status of the file.

Confidentiality and professional standards

Client information is handled under Mauritius law and professional confidentiality standards. As the licensed management company, we carry out customer due diligence and beneficial owner identification directly, under Mauritius's anti-money laundering framework, while the advisory relationship stays with the instructing firm.

Working models

Introduction

The law firm or tax adviser introduces the client for the Mauritius-side work and stays involved as adviser throughout. We handle the FSC-licensed formalities — incorporation, licensing, registered office, compliance filings — and keep the instructing firm informed on progress and any information the client needs to provide directly for KYC purposes. This model suits firms that want their client relationship untouched while a defined piece of the structure is executed in Mauritius, without the firm managing incorporation and filing steps that are outside their usual practice.

Partner-led / white label

The instructing firm leads the client relationship and the client-facing tax and legal advice; the management company works in the background on the Mauritius incorporation, licensing and administration, within the limits set by our own KYC obligations towards the end client. The end client is aware that a Mauritius management company is involved and provides identification and source-of-funds information directly to us, but day-to-day communication continues to run through the instructing firm. Terms of each collaboration are agreed case by case.

What stays with the management company

Some steps cannot be delegated regardless of the working model. As the FSC-licensed management company, we must carry out customer due diligence on the end client and identify beneficial owners under Mauritius's anti-money laundering framework, sign the engagement and incorporation documents for the Mauritius entity, and file with the Financial Services Commission and the Mauritius Revenue Authority. We see this as a point of clarity for instructing firms rather than a limitation: it defines precisely where our regulatory responsibility begins and where the instructing firm's advisory role continues.

How an engagement typically runs

Initial discussion

The instructing law firm or tax adviser outlines the structure it has designed and the Mauritius component required — company, trust, foundation or a combination.

File and structure review

We review the proposed structure and the information available on the end client to confirm the Mauritius licensing and compliance requirements it will need to meet.

KYC and onboarding

The management company carries out customer due diligence and beneficial owner identification directly on the end client, as required under Mauritius's anti-money laundering framework.

Incorporation, licensing and setup

We incorporate the relevant Mauritius entity, arrange registered office and complete the licensing or registration steps and any substance arrangements the structure requires.

Ongoing administration and reporting

We handle corporate secretarial work, accounting, tax compliance filings and regulatory reporting, keeping the instructing firm informed of the file's status.

What we typically need from the instructing firm

A description of the structure designed for the client and the intended role of the Mauritius entity
Identification documents and source-of-funds information for the beneficial owners, to the extent already available
The client's country of residence and any existing corporate or trust structures involved
An indication of the Mauritius licence or entity type envisaged (domestic company, GBC, Authorised Company, trust or foundation)
Any timing or regulatory constraints the instructing firm is already aware of

Frequently asked questions

Will you provide Mauritius tax opinions to our client?

No. We execute the Mauritius side of structures that the instructing law firm or tax adviser has designed, and we can share general factual information on Mauritius tax rules, such as the applicable corporate tax rate or the conditions attached to a given exemption. Formal tax opinions and advice on how those rules apply to a specific client remain the responsibility of the instructing firm or of tax counsel it engages; we do not position ourselves as a substitute for that advice.

Will you contact our client directly?

Some direct contact is unavoidable. As the licensed management company, we are required to carry out customer due diligence and identify beneficial owners directly, and the end client may need to provide identification and source-of-funds documents to us. Outside of that KYC step, the working relationship stays partner-led: the instructing firm continues to lead the client relationship and the advice given, and we agree with each firm how communication is organised for the rest of the engagement.

Which Mauritius structures can you set up?

We support the domestic company, the Global Business Licence (GBC) company, the Authorised Company, trusts (including private trust companies), foundations and fund structures. Which one fits depends on the client's residence, the nature of the assets or activity, and the tax and regulatory outcome the instructing firm is aiming for; we work from the structure the firm has already designed rather than proposing an alternative one.

Can you support a Mauritius tax residence certificate application?

Yes. We can prepare and file the application with the relevant authority as an administrative process. We do not promise a particular outcome or processing time, since both depend on the file itself and on the authority's review; we keep the instructing firm updated as the application progresses, from submission through to the authority's response.

Can you support redomiciliation of a foreign entity, including a UAE entity, into Mauritius?

It depends on the home jurisdiction. Mauritius law allows a foreign company to be registered by continuation in Mauritius only if the law of its original jurisdiction permits it to transfer out, so whether a specific entity (UAE mainland, DMCC, DIFC, ADGM, JAFZA, RAKEZ, IFZA or another authority) can do so needs to be confirmed case by case with its own registrar. Where continuation is not available, a common alternative is a new Mauritius company combined with a transfer of the underlying activity, or keeping both structures in place.

How are the terms of a collaboration agreed?

Case by case. Each engagement depends on the structure involved, the working model chosen — introduction or partner-led — and the scope of Mauritius work required, so we discuss and agree the terms of each collaboration individually with the instructing firm rather than applying a standard template across all the firms we work with.

How long does the Mauritius side of a structure take to set up?

It depends on the structure, the licence involved and how quickly the required information and documents are available, so we do not give a fixed timeframe. Incorporation of a domestic company is generally more straightforward than a GBC or Authorised Company, which involve FSC review and substance arrangements; we keep the instructing firm informed of progress at each stage rather than committing to a set number of weeks in advance.

The information on this page is provided for general guidance only and does not constitute legal, tax or regulatory advice. Always seek professional advice specific to your situation.