Mauritius has built itself a solid reputation as a secure and reliable investment hub in terms of good governance, transparency and judicial independence

Regulatory Framework

Mauritius has a hybrid legal system consisting of British common law practices and the French Napoleon Code. During the French period, the island’s legal system was governed by the French Napoleonic Code and remained in force under the British rule. This entailed subsequent amendments in civil and criminal procedural laws as well as in company law, which remains essentially based upon English law.

Although Mauritius has been a Republic since 1992, the country is still a member of the Commonwealth. The Privy Council in London is the Supreme Court of Appeal.

The Constitution guarantees the independence of the Judiciary from both the legislature and the Government.

The following lists a number of legislations governing the business sector of Mauritius:

  • Financial Services Act 2007
  • Companies Act 2001
  • Trusts Act 2001
  • Income Tax Act 1995
  • Business Facilitation Act 2006
  • Protected Cell Companies Act 1999
  • Securities Act 2005
  • Securities (Collective Investment Schemes & Close End Funds) Regulations 2008
  • Insurance Act 2005
  • Limited Partnerships Act 2011