Setting up a Fund in Mauritius

Position your fund in a jurisdiction recognised for stability, regulatory strength, and global market access. Mauritius offers a secure and tax-efficient platform for cross-border investment structures.

At Nexus Global Financial Services, we advise promoters and investment managers through every stage of the fund setup process, from structuring to regulatory approval, ensuring efficiency, compliance, and long-term sustainability.

Why Mauritius?

Mauritius has positioned itself as a well-established international business jurisdiction, offering a stable legal environment and a practical platform for cross-border operations.

With a hybrid legal system drawing from both common law and civil law traditions, the jurisdiction provides flexibility in structuring while maintaining legal certainty. Its business framework supports a wide range of activities, from investment holding and trading to fund and treasury structures.

Most business-friendly and investment-friendly country in Africa

Peaceful, multi-ethnic society with flexible, multi-lingual and skilled workforce

Strategic geographic location and convenient time zone (GMT +4)

Extensive network of DTAAs and IPPAs

No foreign exchange control: No Withholding Tax; No Capital Gains Tax

Secure investment location in a free, democratic political system

A modern, highly-sought-after lifestyle destination

A dynamic stock exchange

Fund Structure Available in Mauritius

Investment funds in Mauritius generally fall into two broad categories:

Collective Investment Scheme (CIS) – Open-Ended Funds

A Collective Investment Scheme allows investors to redeem their shares at Net Asset Value (NAV).

These structures are typically used for:

Hedge funds
Liquid strategies
Multi-strategy investment platforms
Traditional mutual fund structures

CIS structures are regulated by the Financial Services Commission (FSC) under the Financial Services Act 2007 and applicable securities legislation. CIS structures are regulated by the Financial Services Commission (FSC) under the Financial Services Act 2007 and applicable securities legislation.

Closed-End Funds (CEF)

Closed-End Funds do not allow redemption at the investor’s discretion. Capital is
committed for a defined investment period.

These structures are commonly used for:

Private equity
Venture capital
Infrastructure funds
Real estate funds

Closed-End Funds are particularly suitable for long-term capital deployment strategies.

How Your Fund Is Structured in Mauritius?

Once the investment model has been defined, the fund must be structured within the Mauritian regulatory framework.

This involves two key considerations: the investor category under which the fund will be authorised, and the legal vehicle through which it will operate.

Depending on the target investors and strategy, the fund may be established as a Professional or Expert fund under the supervision of the Financial Services Commission.

The vehicle itself may take the form of a Variable Capital Company (VCC), a Limited Partnership, or a company holding a Global Business Licence. The choice depends on the strategy, governance expectations and investor familiarity.

These decisions are made at structuring stage and directly affect the licensing pathway, substance requirements and ongoing compliance obligations.

CIS structures are regulated by the Financial Services Commission (FSC) under the Financial Services Act 2007 and applicable securities legislation.