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Global Business Category 2 Licence companies (GBL 2) |
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Capital
GBL2 companies are private companies which do neither conduct business with persons resident in Mauritius, nor conduct any dealings in Mauritian currency.
A GBL2 company can have a corporate body as its director.
Moreover it is not required to have a corporate secretary but it must be represented by a locally registered management company acting as its agent.
Filing of accounts
Contrary to a GBL1 company, a GBL2 company is not required to have its annual accounts audited and filed.
Tax regime
Finally, GBL2 companies are considered as non-resident in Mauritius for tax purposes. |
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