Category 2 Global Business Company (GBL 2)

GBL 2’s are regulated by both the Companies Act 2001 and the Financial Services Act 2007. The GBL 2 is a special Company in that it is totally exempt from taxes in Mauritius. Tax-exempt status means that it is not deemed to be tax resident in Mauritius.

A GBL 2 may either be locally incorporated or registered as a branch of a foreign Company. The incorporation of a GBL 2 must be arranged through a licensed Offshore Management Company, such as Inter-Ocean Management Limited and is licenced by the Financial Services Commission.