+230 467 7070 
contact@anaghacapital.com 
Corporate Services
• Company Formation • Onshore/Offshore Entity Administration • Accounting and Ancilliary Services
Anagha Capital Ltd offers both foreign and local clients a full range of Corporate and Administrative services to ensure that your business grows and prospers whilst at the same time ensure compliance with applicable laws, regulations, codes, and guidelines of the relevant authorities.
Corporate SecretarialAdministration and Accounting
Effortless handling of administrative tasks for a seamless offshore experience, including payroll services; book-keeping and maintaining of accounting records; preparation of monthly accounts; preparation of yearly financial statements; liaising with auditors for year end audit; and filing of annual returns with relevant authorities.
Learn MoreDirectorshipServices
An experienced manager with specific industry knowledge will be assigned to act as your company’s director.
Learn MoreRegistered Officeand Agent
We provide the registered office for your company and act as registered agent as applicable with the licensing requirements of your company.
View MoreCorporateTrustee Services
These include discretionary trusts, unit trusts, charitable trusts, and the administration thereof.
View MoreFintech B2B Platforms Opportunities
Mauritius has been developing a niche for fintech white spaces B2B platforms licensing typically in distribution, acquisition, lending and advanced infrastructure.
Learn MoreAdministration supportto Payment Intermediary Services licensed GBC
We have successfully applied and service one of the first PIS license for our GBC client under our administration for +10 years. A PIS operates a payment gateway for online payment processing and helps e-commerce merchants to accept electronic payments in multiple currencies made by credit card, direct debit, bank transfer or online banking.
Learn MoreTable of Contents
Business Areas
SPVs and Licenses
Cross-border investment structures
The Financial Services Act of Mauritius defines a Global Business Company (GBC) as a company which is engaged in qualified global business, and which is carried on from within Mauritius with persons all of whom are resident outside Mauritius and where business is conducted in a currency other than the Mauritian rupee.
A GBC is tax resident in Mauritius and may apply for a Tax Residence Certificate (TRC) from the Director General of the MRA if this is required by the tax authorities in the jurisdiction in which the company is conducting its business.
A GBC offers investors the following benefits:
- Favourable tax rate
- Generous tax exemptions
- No withholding tax on dividends, interest and royalties paid
- No capital gains tax
- Free repatriation of profits, capital and interest
- Protection of assets
As per the Financial Services Act of Mauritius, a GBC can engage in the following Qualified Global Business Activities:
- Aircraft Financing and Leasing
- Asset Management
- Consultancy Services
- Financial Services
- Fund Management
- Information and Communication Technology Services
- Insurance
- Licensing and Franchising
- Logistics and/or Marketing
- Operational Headquarters
- Pension Funds
- Shipping and Ship Management
- Trading
Such other qualified global business activity as approved by the FSC.
A Fund in Mauritius is regulated as a “Collective Investment Scheme” or a “Closed-End Fund” and
authorisation is required from the Financial Services Commission.
A Collective Investment Scheme is often referred to as an Open-Ended Fund. The aim is to pool capital from accredited investors or institutional investors and to infuse such funding in a variety of assets, often with complex portfolio-construction and risk management techniques thus diversifying its investment risk and at the same time ensure an absolute return objective.
A Closed-End Fund is where funds are pooled from investors who have committed to the Fund. Closed-End Funds are the preferred fund structure for private equity funds and are set up for different purposes, sectors, and geographical regions, with a limited life and liability, enabling the Fund Manager or Investment Advisor to apply the funds, develop investees, create the ESG impact, exit and provide a return to the investors.
Collective Investment Schemes and Closed-End Funds are in general managed by Fund Managers or Investment Advisors.
A Fund needs to satisfy the requirement that substance and central administration is in Mauritius. Hence, the Fund must have a local administrator, a local custodian, and a local auditor.
Cross-border corporate banking
The Financial Services Act of Mauritius defines a Global Business Company (GBC) as a company which is engaged in qualified global business, and which is carried on from within Mauritius with persons all of whom are resident outside Mauritius and where business is conducted in a currency other than the Mauritian rupee.
A GBC is tax resident in Mauritius and may apply for a Tax Residence Certificate (TRC) from the Director General of the MRA if this is required by the tax authorities in the jurisdiction in which the company is conducting its business.
A GBC offers investors the following benefits:
- Favourable tax rate
- Generous tax exemptions
- No withholding tax on dividends, interest and royalties paid
- No capital gains tax
- Free repatriation of profits, capital and interest
- Protection of assets
As per the Financial Services Act of Mauritius, a GBC can engage in the following Qualified Global Business Activities:
- Aircraft Financing and Leasing
- Asset Management
- Consultancy Services
- Financial Services
- Fund Management
- Information and Communication Technology Services
- Insurance
- Licensing and Franchising
- Logistics and/or Marketing
- Operational Headquarters
- Pension Funds
- Shipping and Ship Management
- Trading
Such other qualified global business activity as approved by the FSC.
The Mauritian regulator, Financial Services Commission (FSC) provides Global Treasury Activities license which entitle multinational companies to set up or relocate their regional treasury management functions to Mauritius. As a benefit, the multinational companies are granted a five-year tax holiday and various advantages of operating from the jurisdiction.
Private Wealth and private banking
“A trust is an equitable obligation, binding a person (called a trustee) to deal with property owned by him (called Trust property, being distinguished from his private property) for the benefit of persons (called Beneficiaries or, in old cases, cestuis que trust), of whom he may himself be one, and any one of whom may enforce the obligation.“
- Trusts are set up under the Trusts Act 2001 as charitable, discretionary or purpose trusts.
- Requirements of a Trust are as follow:
- requirements for a trust
- indicate who will hold the position of the settlor (the person who creates the trust)
- the total assets to put into the trust
- a trust deed (the legal document setting up the trust which will be made by us)
- one or more trustees (those in charge of administering the trust), and beneficiaries.
The Mauritius Foundation is an adaptable vehicle for wealth management and estate planning, which holds a legal personality and requires to be registered in Mauritius.
A Foundation is tax exempt in Mauritius when the Founder is non-resident.
The Founder endows assets to the Foundation and may be one of the beneficiaries of the Foundation.
A Foundation also can be established by Will.
A Foundation requires a secretary (a private individual or corporate structure).
The Foundation Council administers the Foundation in accordance with its Charter and Articles.
A Family Office is an investment and wealth management instrument for high-net-worth families. The aim of a Family Office is to grow and transfer wealth to future generations.
There are 2 types of Family Offices that can be set up in Mauritius:
- Single Family Office
- Multiple Family Office
The holder of a Family Office Licence is authorised to provide certain services to family clients, including:
- administration and management of investments, assets and/or estate(s);
- administration and management of concierge services;
- management of accounting and reporting;
- administration and management of philanthropic services;
- providing training and development to the incoming generations;
- management of accounting and reporting;
- administration and management of philanthropic services;
- providing training and development to the incoming generations;
- administration and management of disaster recovery planning;
- administration of risk management;
- provision of administrative support;
- ensuring compliance with domestic and international legislations;
- establishing family governance, wealth strategies, family boards including family charters;
- providing tax advisory and compliance services;
- advising on wealth planning and protection; and
- any other activities as may be approved by the FSC.
The Family Office licence holder may benefit from a five-year tax holiday provided that it meets the substance requirements of the FSC and Tax Authority in Mauritius.
As the name infers, an asset manager is a company that manages assets on behalf of its clients (individual or legal) with the aim to grow the assets. The asset manager is mandated by his clients to deal with their assets such as securities or non-securities based. Asset manager performs markets research, analysis and trends to gauge on best ways to invest assets under his management.
Digital and Financial Technologies and fintech platforms including Capital Markets and Brokerage
A Payment Intermediary Services (PIS) operates a payment gateway for online payment processing. A PIS helps e-commerce merchants to accept electronic payments in multiple currencies made by credit card, direct debit, bank transfer or online banking.
We have successfully applied and obtained one of the first PIS licence for our GBC client under our administration for +10 years.
Investment banking is a financial service company or a corporate division which performs advisory-based financial transactions on behalf of individuals, corporations, and governments. Investment banking can also offer the following services including but not limited to:
- Assist its clients in raising financial capital by underwriting or acting as the agent in the issuance of debt or equity securities.
- Assist its clients in mergers and acquisitions and provide ancillary services such as market making, trading of derivatives and equity securities, FICC services (fixed income instruments, currencies, and commodities) or research (macroeconomic, credit or equity research).
There are 4 types of Investment Dealer Licences that can be set up in Mauritius:
- Investment Dealer (Full-Service Dealer including Underwriting) is authorised to conduct the following activities:
- Act as an intermediary in the execution of securities transactions for clients.
- Trade in securities as principal with the intention of reselling these securities to the public.
- Underwrite or distribute securities on behalf of an issuer or a holder of securities.
- Give investment advice which is ancillary to the normal course of his business activities; and
- Manage portfolios of clients.
- Investment Dealer (Full-Service Dealer excluding Underwriting) is authorised to conduct the following activities:
- Act as an intermediary to buy and sell securities.
- Trade in securities and resell the securities to the public.
- Give investment advice in relation to his business activities.
- Manage clients’ portfolios.
- Investment Dealer (Broker) is authorised to conduct the following activities:
- Execute orders for clients.
- Manage portfolios of clients; and
- Give advice on securities transactions to clients.
- Investment Dealer (Discount Broker) is authorised to execute orders for clients without giving advice.
As the name infers, an asset manager is a company that manages assets on behalf of its clients (individual or legal) with the aim to grow the assets. The asset manager is mandated by his clients to deal with their assets such as securities or non-securities based. Asset manager performs markets research, analysis and trends to gauge on best ways to invest assets under his management.
Professional Services
A management company license authorizes a company to set up, manage and provide nominee and other services to corporations which carry on any qualified global business. A management company can provide essential services such as company formation, trusteeship, administration and management of companies and funds. It also acts as intermediaries between clients and the regulator, performs all necessary compliance checks including Customer Due Diligence (CDD) duties as well as records keeping.
- An Authorised Company is an entity where the majority of shares or voting rights or the legal or beneficial interest are held or controlled, as the case may be, by a person who is not a citizen of Mauritius. In addition, an Authorised Company should have its place of effective management outside of Mauritius as well as conduct business principally outside Mauritius.
- An Authorised Company is not considered as tax resident in Mauritius as its control and management is outside Mauritius. This means that the Company will not be taxed in Mauritius on its foreign income but it will be subject to tax in Mauritius on any local income.
- Reporting requirements are less cumbersome compared to GBC. Audited financial statements are not required instead a Financial Summary within 6 months of financial year needs to be filed with the Financial Services Commission.