Mauritius Limited Liability Partnership

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Mauritius Limited Liability Partnership

Mauritius enacted the Limited Liability Partnerships Act 2016 to create a modern and internationally recognised limited liability partnership vehicle that can be used for both professional services and commercial investment purposes. A Mauritius LLP is a body corporate with separate legal personality and limited liability for all its partners. Registration is with the Registrar of Companies in Mauritius. A minimum of two partners (who may be individuals or legal entities) is required, and there is no minimum capital requirement. The LLP must maintain a registered office in Mauritius and comply with all applicable reporting and filing requirements under the Limited Liability Partnerships Act 2016.

The Mauritius LLP is tax transparent: each partner is taxed directly on their share of the LLP's income at their applicable tax rate, rather than the LLP itself being subject to Mauritius corporation tax. This makes the Mauritius LLP an efficient vehicle for investment platforms, particularly where the LLP holds investments in African countries with which Mauritius has double taxation agreements. The LLP partners benefit from the reduced withholding tax rates available under Mauritius's treaty network when dividends, interest, and royalties flow from African subsidiaries to the Mauritius LLP and ultimately to the partners in their country of residence.

Separate Legal Personality

A Mauritius LLP is a body corporate with separate legal personality, providing its partners with limited liability protection, the ability to hold assets in the LLP's own name, and continuity of the vehicle independent of any changes in its membership composition.

Limited Liability for All Partners

All partners in a Mauritius LLP benefit from limited liability for the LLP's debts and obligations, unlike general partnerships where all partners have unlimited personal liability, making the Mauritius LLP a structurally superior alternative to an ordinary partnership for most commercial purposes.

Tax Transparent

The Mauritius LLP is tax transparent for Mauritius income tax purposes, with each partner taxed directly on their allocated share of the LLP's income at their applicable personal or corporate tax rate, with no entity-level Mauritius corporation tax imposed on the LLP's profits.

Africa Investment Platform

The Mauritius LLP is widely used as an investment platform for Africa-focused investment structures, taking advantage of Mauritius's extensive double taxation treaty network with African countries to reduce withholding taxes on dividends, interest, royalties, and capital gains flowing through the structure.

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Contact Neptune Fiduciaries Group via info@neptunecorporate.com or visit our Contact Us page.

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