Global Business Mauritius

Global Business

Mauritius is one of the preferred jurisdictions for offshore investment and offers a comprehensive range of global business options to potential investors to meet their specific requirements.

Establishing a Global Business Company has been a trend for many investors for the purposes of growing their businesses globally and it is increasingly being considered as the most appropriate vehicle for wide ranges of trading, investment and asset protection activities with the added advantages of international tax planning.

There are two types of Global Business companies namely the Category 1 Global Business Company (GBC1) and the Category 2 Global Business Company (GBC2). Both types of entities offer the highest degree of confidentiality and the choice between the two types will depend on a number of factors like the proposed activities of the company and the geographical area of operation. Global Business Companies can undertake activities ranging from investments in various parts of the world to trading, investment holding, investment management, pooling of funds, investment advisory services, etc.


  • A GBC 1 is a company incorporated in Mauritius and licensed by the Financial Services Commission (FSC) to conduct business with entities outside and within Mauritius.
  • A GBC 1 is resident in Mauritius for tax purposes and is qualified to benefit from Double Taxation Agreements (DTAs) and Investment Promotion and Protection Agreements (IPPAs) between Mauritius and numerous countries.


  • A GBC2 provides flexibility and is a suitable vehicle for holding and managing private assets.It is often used for trading and investment.
  • A GBC2 is not resident in Mauritius for tax purposes and exempt from all taxes. It does not benefit from DTA relief under tax treaties but still benefits from the fact that there is no withholding tax on outward remittances. It is not allowed to raise capital from the public or to conduct financial services activities.
  • A Mauritius GBC2 is prohibited from having transactions with Mauritian residents or in Mauritian currency.

Features of GBCS

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About Us

Founded in 2010 and licensed by the FSC Mauritius, GFin Corporate Services Ltd., a Mauritius management company, provides legal, tax, fiduciary, investment and fund administration services to private, corporate and institutional clients. We provide administration, corporate secretarial, accounting and management services to Mauritius-formed entities.

We deliver tailor-made solutions to our privileged clients whether they are an entrepreneur or an established international group.

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GFin Corporate Services Mauritius

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GFin Corporate Services Ltd.

A : Level 6, GFin Tower, 42 Hotel Street, Cybercity, Ebene 72201, Mauritius.

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T : +230 404 39 00
F : +230 454 68 24