Articles from Our Experts
Practical commentary from the lawyers of SC Legal on the Mauritian laws that affect businesses, investors and their advisers.
How to incorporate a company in Mauritius
Company types, foreign ownership, documents, share capital, timing, government fees and what to do after incorporation.
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Must you register as a real estate agent in Mauritius?
Who must register under the Real Estate Agent Authority Act 2020, the penalties for acting without registration and the 31 January 2027 deadline.
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Virtual asset regulation in Mauritius: the complete guide to the VAITOS Act 2021
Who needs a licence, the five VASP classes, initial token offerings and security tokens, the AML/CFT regime, penalties and cross-border considerations.
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Variable capital companies in Mauritius: a superior investment structure for sophisticated investors
Why the VCC changes everything: structural flexibility, sub-funds with separate legal personality, investor protections and tax efficiency.
Read articleWhat our articles cover
Our articles explain developments in Mauritian law that matter to businesses, investors and their advisers. They are written by the lawyers who advise on these matters, and they are general information, not legal advice.
Incorporating a company
Our guide to how to incorporate a company in Mauritius explains the five steps with the Registrar of Companies, the choice between a domestic company, a Global Business Company and an Authorised Company, foreign ownership, the documents and share capital needed, timing, government fees and the obligations that follow incorporation. It supports our corporate and commercial work.
The guide answers questions such as: can a foreigner own a Mauritius company, how long does incorporation take, how much does it cost, and when do you need a lawyer?
Real estate agent registration
Our five-part series on the Real Estate Agent Authority Act 2020 starts with who must register as a real estate agent in Mauritius. It covers the businesses caught by the Act, including land promoters and property developers, the penalties for acting without registration and the 31 January 2027 deadline for existing operators. It supports our real estate and property work.
The article answers questions such as: does my business need to register, what happens if it does not, and does applying for registration allow me to keep acting?
Virtual asset regulation
Our guide to the Virtual Asset and Initial Token Offering Services Act 2021 explains who needs a licence to carry on virtual asset business in or from Mauritius, the five VASP licence classes, how an initial token offering works, how to tell a security token from a virtual asset, the anti-money laundering rules that apply, the penalties for operating without a licence and the cross-border questions that follow. It supports our virtual assets practice.
The guide answers questions such as: does my business need a licence, which of the five classes fits what I do, is my token a security or a virtual asset, and what happens if I operate without a licence?
Variable capital companies
Our article on the variable capital company explains how several funds with different strategies can sit in one legal entity, how sub-funds can have separate legal personality, which investor protections the Variable Capital Companies Act 2022 builds in, how the structure is taxed and who it suits, from fund managers and institutional investors to family offices and real estate promoters. It supports our capital markets and financial services work.
The article answers questions such as: what is a variable capital company, how do sub-funds and special purpose vehicles work, what protection does the Act give investors, and is the structure suitable for a property developer or a family office?
Questions on another topic
If you have a question on a subject not covered here, see our areas of practice and FAQ, or contact us.