At Helm Services Ltd, we specialize in the incorporation and management of Global Business Companies (GBCs) in Mauritius — a preferred vehicle for international investors, entrepreneurs, and corporations seeking a reputable, tax-efficient base for global operations.
What is a Global Business Company (GBC)?
A Global Business Company (GBC) is a company incorporated in Mauritius that conducts business primarily outside Mauritius and benefits from preferential tax treatment under the Mauritius jurisdiction. GBCs are widely used for holding, trading, investment, fund management, and other international business activities.
Key Features of GBCs
- Separate Legal Entity: GBCs are independent legal entities with perpetual succession
- Tax Efficiency: GBC companies benefit from low effective tax rates (subject to substance and economic presence), exemptions on capital gains, dividends, and foreign-source income
- Access to DTAAs: GBCs have access to Mauritius’ network of over 40 DTAAs for tax treaty benefits
- Flexible Corporate Structure: Ability to issue various classes of shares, structure governance as needed, can have a board of directors comprising of at least 2 directors (resident from Mauritius), there is no minimum capital requirements
- Reputable Jurisdiction: Mauritius is recognized as a well-regulated international financial center with strong compliance standards
- Economic Substance Requirements: GBC companies must meet substance requirements by demonstrating management and control in Mauritius, and place of effective management in Mauritius
Common Uses of GBCs
- Investment Holding Companies: Holding shares, bonds, and other investments worldwide
- Trading Companies: Engaging in international trade activities
- Special Purpose Vehicles (SPVs): Used in securitisations, project finance, and structured finance transactions
- Fund Vehicles: can operate as a CIS, CIS managers, or investment dealer through specialised licences
- Intellectual Property (IP) Holding: Holding and managing IP rights for multinational corporations
- Financing Companies: Providing loans and credit facilities within corporate groups
Regulatory Environment
- GBCs are regulated by the Financial Services Commission (FSC) under the Financial Services Act 2007
- GBCs require a license from the FSC and must comply with substance and reporting obligations
- Annual filings audited financial statements, and compliance with AML/CFT regulations are mandatory
- Directors and key management personnel must demonstrate relevant qualifications and experience
- GBCs benefit from Mauritius’ robust legal framework based on English common law
How Helm Services Ltd Supports GBCs
- Incorporation Services: Handling company formation, registration with the Registrar of Companies, and obtaining FSC licenses for GBCs
- Corporate Secretarial Services: Maintaining statutory registers, preparing resolutions and minutes, and ensuring regulatory compliance
- Substance Solutions: Providing qualified local directors, office space, and administrative support to meet Mauritius substance requirements
- Accounting & Tax Compliance: Preparing financial statements, tax filings, and liaising with auditors and tax authorities
- Ongoing Administration: Managing bank account openings, regulatory filings, and general corporate governance
- Advisory Services: Guiding on optimal structuring, regulatory updates, and changes in law impacting GBCs
Why Choose Mauritius and Helm Services Ltd for Your GBC?
Mauritius offers a politically stable, investor-friendly environment with an extensive treaty network and a transparent regulatory regime. Helm Services Ltd combines deep local expertise with personalized client service to ensure your GBC operates efficiently, compliantly, and strategically within Mauritius and beyond.
Contact Helm Services Ltd to explore how we can assist you with the setup and ongoing management of your GBCs in Mauritius.