Located at the crossroads of the African and Asian continents, Mauritius enjoys a stable political environment. Its known and competitive tax system makes it particularly attractive to local and foreign investors.
The Mauritian Government has set up an incentive-based legal framework designed to attract many investors from around the world. It has in particular entered into effective tax agreements with dozens of western countries, such as France, as well as with various African and Asian countries, in order to avoid double taxation (more than 30 double tax treaties have been signed to date).
Mauritius also offers an attractive tax policy, in particular :
- A 15% single tax rate
- Tax exemption on dividends,
- No capital gains tax
- No wealth tax
- No inheritance tax
Besides the government incentives, Mauritius also provides investors with a politically and economically stable environment, modern infrastructure, a strong legal system, as well as a qualified, bilingual and dynamic workforce.
Hence, the number of foreigners, in particular from France, investing and settling in Mauritius is constantly on the rise. Expatriates may benefit from different legal statuses: employed worker, self-employed, investor or even retired.
Depending on the profile and needs of its clients, AV2M law firm advises and assists them in all the administrative procedures they have to undertake :
- For the preparation of a dossier and the application for a work and residence permit (‘occupation permit’) in Mauritius;
- For the preparation of a dossier and the application for a residence permit (‘residence permit’) in Mauritius,
- For the set-up and incorporation of a commercial onshore company (‘domestic company’), a commercial offshore company (‘Global Business Company’), a trust, or even a civil company.
- For any real estate investment with full ownership in Mauritius under the new Property Development Scheme (PDS), which has replaced since 2015 the previous IRS and RES schemes.