Company redomiciliation: why & how to redomicile your company to Mauritius

What is company redomiciliation?

Like individual relocation that involves taking up residence in another country, company redomiciliation is the process of transferring a company’s registration from one jurisdiction to another. It is different from the setting up of an overseas branch or a subsidiary in a foreign country. For instance, by setting up a branch in Mauritius, the foreign company remains principally regulated by the laws of its country of origin.

However, when choosing Mauritius for your corporate relocation, you are changing its status from a foreign to a Mauritius-registered company. The new Mauritian company is now subject to the Mauritius law.


Here is why you should choose Mauritius for your company redomiciliation

Various reasons explain why a company relocation to Mauritius would be a good decision. The island nation features:

  • a diversified economy;
  • a stable political environment;
  • a well-regulated and transparent International Financial Centre;
  • a simple and effective tax system;
  • good technology infrastructure;
  • an educated work force;
  • a conducive business environment (1st in Africa on the World Bank’s ‘Ease of Doing Business’ ranking);
  • a well-regulated and transparent ecosystem (1st in Africa on the Ibrahim Index of African Governance);
  • No exchange control, no capital gains tax, and no withholding taxes on royalties and dividends;
  • a wide network of Double Taxation Avoidance Agreements (DTAAs) and Investments Promotion and Protection Agreements (IPPAs) with other jurisdictions.

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How to undertake a Mauritius company incorporation?

In the corporate world, growth is the watchword. While you devise strategies to achieve it, you may not find growth on home soil. Shifting countries can therefore open doors to numerous business opportunities. Many companies have chosen to come to Mauritius for business and company incorporation purposes.

The features (listed above) clearly demonstrates that the Mauritian ecosystem is favourable for the redomiciliation of companies who wish to do business globally, and also for company formation (such as Global Business Companies, Trusts, and Protected Cell Companies amongst others).

Benefit from all these advantages now! 

Company redomiciliation is only possible between two jurisdictions where both recognise relocation between themselves. The company law of each country specifies this possibility.

The procedure may differ from country to country. Generally, it will involve the following steps:

  1. The company registered abroad should be in good standing when willing to relocate. Indeed, where this country has the relevant requirements in place, the company files statements, pays all applicable fees, and applies for a certificate of good standing from the registrar.
  2. The company signs minutes of relocation to confirm that the board has taken the relevant decisions to take the business to another jurisdiction. An Apostille should certify these minutes.
  3. The minutes of relocation, the certificate of good standing, certified copies of the certificate of incorporation and the articles of association are sent to the destination country.
  4. Once the new jurisdiction receives and accepts all the documents mentioned above, the registrar of companies issues a certificate of continuation. This certificate confirms that, from the date of issue, the company is incorporated in its new home country and is subject to its legislation.
  5. The country where the company was previously domiciled carries out the remaining procedures to remove the company from its registers.


Why choosing company redomiciliation?

Multiple reasons explain company relocation. It may include changes to regulations such as tax rate, or if the presence of the foreign company in its homeland is not sustainable any more.

The easiest company redomiciliation option is to incorporate a new company in another country, and to forget the “old” company. This is not necessarily possible and depends on the circumstances of the existing company, such as:

  1. Existing Contracts that you will hardly be able to negotiate again;
  2. Existing assets detained by the company (property which may be expensive and time-consuming to sell and buy back, for instance); and / or
  3. Existing bank accounts.

If one or more of these factors apply, it is probably worth assessing the possibility of a Mauritius company incorporation. If not, it will be more cost-effective to simply close the “old” company and set up a new one in the jurisdiction you elected.


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This article is provided for information purposes only. It is not intended to provide, and should not be used for, tax or legal advice. We may put you in contact with tax and legal advisers in this regard.

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