Fully Regulated Collective Investment Schemes (Global CIS), which are mainly offered to the public, are Collective Investment Schemes that do not fall within any of the exemptions applicable to Professional, Specialized and Expert Collective Investment Schemes as set out below and generally do not hold a Global Business licence. All of the Regulations and none of the exemptions apply to such Fully Regulated CIS.
Mauritius Fully Regulated CIS
English Common Law
Share capital or equivalent
5% of Investors amount
- There is no withholding tax on dividends payable to foreign individual and institutional investors in Mauritius;
- Dividends received by a Mauritian resident institutional investor are exempt from tax in Mauritius;
- No tax is imposed on capital gains, except on transactions in land and immoveable property;
- Any securities held for more than six months are considered as capital gains and are not taxable in Mauritius.
The Valsen Advantage
- Speedy, Efficient and consistent Services.
- Relentless effort to obtain bank accounts.
- Expert advice on structuring options.
- Dedicated ongoing compliance support.