Specialized Collective Investment Schemes (“Specialized CIS”) are Collective Investment Schemes that invest in real estate, derivatives, commodities or other products authorized by the FSC. A Collective Investment Scheme that wishes to be designated as a Specialized CIS must apply to the FSC to be authorized as such. As part of this process, the FSC will decide which of the Regulations will apply to that Specialized CIS and whether any further terms and conditions should be applied.
Mauritius Professional CIS
English Common Law
Real Estate and Derivatives
Share capital or equivalent
- 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.
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