Constituição de SPV em Maurícias
Estabeleça uma Special Purpose Vehicle em Maurícias para estruturação de transações, detenção de ativos ou financiamento de projetos.
Uma Special Purpose Vehicle (SPV) em Maurícias é uma entidade jurídica criada para um propósito específico — tipicamente para isolar risco financeiro, facilitar uma transação ou deter um ativo específico. As SPVs de Maurícias são utilizadas em financiamento de projetos, titularização, joint ventures e estruturação de investimentos.
Common SPV applications in Mauritius
Private Equity and Investment Holding SPV
Private equity funds and family office investors frequently use Mauritius GBC SPVs to hold investments in African and Asian target companies. The SPV sits between the fund vehicle and the investee company, providing a treaty-efficient holding layer, a clean liability perimeter and a convenient vehicle for managing the investment — including dividend flows, shareholder loan arrangements and eventual exit.
Real Estate Acquisition Vehicle
Real estate investments — particularly in African markets — are often structured through a Mauritius SPV to achieve tax efficiency on rental income and capital gains, to facilitate co-investment with multiple parties, and to provide a recognised legal vehicle for mortgage and title purposes in the target jurisdiction. The SPV structure also simplifies exit by enabling a share sale rather than a direct asset transfer.
Joint Venture and Co-Investment Vehicle
A Mauritius SPV is commonly used as a joint venture vehicle for two or more parties investing together in a project or business. The SPV holds the joint venture assets and is governed by a shareholders' agreement that sets out each party's rights, obligations, governance rights and exit mechanisms. Mauritius company law provides a flexible framework for customising economic and governance rights through the constitution and ancillary agreements.
Intra-Group Financing and Treasury SPV
Multinational groups use Mauritius SPVs as intra-group financing vehicles or treasury companies — providing loans to group subsidiaries, holding surplus cash and managing currency exposure. The combination of treaty benefits on interest income and the absence of withholding tax on interest paid to non-residents (subject to conditions) makes Mauritius an efficient location for such structures.
Processo de constituição de SPV
Definição de estrutura
Definimos os objetivos da SPV, a estrutura de capital, a estrutura de propriedade e os requisitos regulatórios.
Documentação jurídica
Preparação dos documentos de constituição, acordos de acionistas e quaisquer documentos de transação necessários.
Registo e licenciamento
Registo da entidade no Conservatório das Empresas e obtenção de quaisquer licenças FSC necessárias.
Início de atividade
Abertura de conta bancária, transferência de ativos e início das operações da SPV.
Key considerations for Mauritius SPVs
- Choice of entity type (GBC, AC or other) depends on treaty requirements and intended activity
- GBC SPVs require resident directors and genuine economic substance
- Shareholders' agreement or joint venture agreement should be carefully tailored to the specific transaction
- Capital structure (equity vs. shareholder loans) should be reviewed with tax advisers
- Consider regulatory licensing requirements if the SPV will carry on regulated activities
- Bank account opening requires full KYC and a clear business purpose narrative
- Exit and dissolution mechanics should be planned at the outset
Custos indicativos
| Item | Intervalo indicativo |
|---|---|
| Constituição de SPV (única) | USD 2.500 – 6.000 |
| Administração anual de SPV | USD 2.000 – 5.000 |
| Documentação jurídica de transação | Mediante orçamento |
| Conformidade regulatória (anual) | USD 1.000 – 3.000 |