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Global Business Licence - Category 2 (GBL2)

A company holding a Category 2 Global Business License (GBC2) is often used for trading and investment. GBC 2 companies are not resident for tax purposes and do not have access to Mauritius’ tax treaty network.A Company holding a Category 2 Global Business License is similar to a British Virgin Island International Business Company and is non-resident for tax purposes.

Salient features of holders of Category 2 Global Business Licences (GBC 2)

Corporate Directors
Corporate Directors allowed
Dealing with Residents
Dealings with residents not allowed
May not engage in the following activities:  Banking  Financial services  Carrying out the business of holding or managing or otherwise dealing with a collective investment fund or scheme as a professional functionary  Providing of registered office facilities, nominee services, directorship services, secretarial services or other services for corporations; and  Providing trusteeship services by way of business.
Submission of financial statements
To file with the Financial Services Commission (FSC), financial summary within 6 months of financial year end.
Financial Reporting Requirements
A financial summary is required but need not be audited
Tax Certificate
Not taxable entity in Mauritius and consequently not entitled to Tax.
Mauritian Resident with beneficial interest
Mauritian resident may not hold beneficial interest.
Our time to establish a new company:
3 Days
Holding Immovable Property
May not hold property in Mauritius
Holding of shares in another company with a GB licence
May hold shares in a Category 1 Global Business Company.
Shelf company availability:
Our time to establish a new company:
3 Days
More Information Contact us
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