Mauritius company help: answers by topic

What goes into a Mauritius GBC licence application?

A business plan with a clear description of the activity, target markets, a structure chart, three years of revenue and cost forecasts, funds flows and sources of finance, plus due diligence on every beneficial owner, director and shareholder. The management company submits it to the Financial Services Commission. The FSC returns incomplete files, so a complete pack is the fastest route.

Source: Guide to Global Business, Financial Services Commission, Mauritius (accessed Sep 2026)

Do my documents need translating for Mauritius?

Yes, if they are not in English or French. The FSC accepts applications and supporting documents in either language, and anything else needs a translation certified as true and correct by a qualified translator. Arrange translations of company documents early, because they can hold up the licence.

Source: Guide to Global Business, Financial Services Commission, Mauritius (accessed Sep 2026)

Can Mauritius company documents be apostilled?

Yes. Mauritius is a party to the Hague Apostille Convention, so apostilled Mauritian documents, such as the certificate of incorporation or the Global Business Licence, are accepted in other member countries without consular legalisation. Treaty partners and banks may also ask for the tax residence certificate, which is a separate document.

Certification and apostilleSource: Status table: Convention abolishing the requirement of legalisation for foreign public documents, Hague Conference on Private International Law (HCCH) (accessed Sep 2026)

When is the annual FSC licence fee paid for a GBC?

For each FSC financial year, which starts on 1 July. Global Business Licences have no end date, but the licence stays valid only while the company is in good standing and the fee for the current year is paid. We invoice ahead of the July fee together with the management company's annual charges.

Renew & paySource: Guide to Global Business, Financial Services Commission, Mauritius (accessed Sep 2026)

Which Mauritius GBC costs change from year to year?

Mainly the audit and any extra substance. The audit fee depends on how many transactions the company has, and office space or staff in Mauritius are priced to your plan. Government fees, the management company and resident directors stay fairly stable, and every line is shown before you pay.

When should I start the Mauritius bank account?

Straight after the licence is issued, because keeping the principal bank account in Mauritius is one of the factors the FSC looks at for management and control. Mauritian banks usually review the full file prepared with the management company and may hold a video call with the beneficial owner. The bank decides.

Business account supportSource: Guide to Global Business, Financial Services Commission, Mauritius (accessed Sep 2026)

What does a Mauritian bank ask a GBC for?

The certificate of incorporation, the Global Business Licence, the constitution, board resolutions naming signatories, the business plan and a structure chart, plus identity documents and source-of-wealth evidence for the beneficial owners. The management company usually sends the pack, so the bank sees the same information the FSC approved.

When does a GBC file its audited accounts?

Within the period the FSC sets after the financial year end, generally 6 months (confirm your deadline with your specialist). The accounts are prepared and audited in Mauritius and filed with the FSC, and the company also files its tax return with the Mauritius Revenue Authority. The management company tracks both dates.

Accounting and audit supportSource: Guide to Global Business, Financial Services Commission, Mauritius (accessed Sep 2026)

What do I do if my GBC's business changes?

Tell the FSC through the management company before you start. A change or extension of activity needs a shareholders' resolution and an updated business plan, and changes in ownership or structure must also be reported promptly. Some new activities need an extra FSC licence first.

Corporate changesSource: Guide to Global Business, Financial Services Commission, Mauritius (accessed Sep 2026)

Where are GBC board meetings held?

In Mauritius, with at least two Mauritius-resident directors taking part. Holding meetings there, keeping accounting records at the registered office and auditing the accounts locally are among the factors the FSC uses to decide whether the company is managed and controlled from Mauritius. You can join by video; key decisions should be taken at those meetings.

Source: Guide to Global Business, Financial Services Commission, Mauritius (accessed Sep 2026)

Can I move my GBC to a new management company through OCC?

Yes. The new management company completes due diligence, the board approves the change, and the FSC and the Registrar are notified. The outgoing management company hands over the records and any resident director roles once its fees are settled. Plan the move away from the audit and FSC fee dates.

Transfer your company

What happens if a GBC misses the FSC fee or accounts deadline?

Penalties apply, and in serious or repeated cases the FSC can suspend or revoke the licence, which affects bank accounts and treaty claims. A company with no further purpose should be wound up properly through the management company rather than left dormant.

Close a companySource: Financial Services Act 2007, Financial Services Commission, Mauritius (accessed Sep 2026)