Over the years, the economy of Mauritius has transformed dramatically. The transition occurred when the country abandoned a mono-agricultural culture model for a diversified knowledge-based, innovation-driven economy, supported by a wide range of activities. Mauritian government has put in place a number of specific programs to facilitate business growth.
The country has gradually evolved into a central regional and international jurisdiction for investors seeking security, transparent regulation and high added value. For reasons related to its geographical location, which allows the country to take advantage of its strategic position at the crossroads of Africa, Asia and Australia or because they are linked to the will of successive governments, Mauritius is therefore able to offer investors excellent investment opportunities for business in the following sectors :
"Schemes" are specific investment and development plans related to a sector or activity to boost foreign direct investment and support those who come to invest in Mauritius. The most well-known investment schemes abroad relate to residential real estate investments for foreigners: Integrated Resort Scheme (IRS), Real Estate Scheme (RES), now replaced by the Property Development Scheme (PDS) and the Smart City Scheme (SCS).
But there are many others who will also be very beneficial to all foreigners who wish to create an activity in Mauritius. It is indeed recommended to invest in the sectors for which Mauritius has set up schemes. Mauritius supports in particular the new business sectors and its exporters.
The main devices in force:
As Mauritian authorities have wisely put in place an conducive environment to investment and business, investing in Mauritius is helped to get productive investment and growth. Then, a company incorporated in Mauritius may be foreign to 100% without Minimum capital. A company creation in Mauritius requires a maximum of 3 working days. Under the law on acquiring a property in Mauritius by foreigners (the Non-citizen Property Restriction Act), a foreign national has the opportunity to acquire real estate in Mauritius for commercial purposes.
What are the main legal texts?
The "Business Facilitation Act 2006" which facilitates administrative procedures to launch new activities and acquire real property in Mauritius. The "Companies Act 2001", the "Business Registration Act 2002", the "Financial Services Act 2007" which applies to offshore companies operating outside Mauritius, the "Investment Promotion Act 2000", the "Trust Act 2001" etc.
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