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Our Services

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Bespoke Fiduciary Solutions
& Corporate Architecture.

Aedile Maximus (Mauritius) (“AMM”) provides a sophisticated suite of services designed for the modern global investor. We understand that in a rapidly changing regulatory environment, a structure is only as good as its administration. Our team ensures that every vehicle we manage remains compliant, efficient, and aligned with your long-term strategic objectives.

Global Business Companies (GBC)

The Global Business Company is the premier vehicle for international investment, specifically designed to benefit from Mauritius’ extensive network of over 45 Double Taxation Agreements (DTAs) and Investment Promotion and Protection Agreements (IPPAs).

At AMM, we ensure your GBC meets the rigorous "Substance Requirements" mandated by the Financial Services Commission (FSC). This includes ensuring the company is managed and controlled from Mauritius, maintains adequate expenditure, and employs qualified personnel.

  • Strategic Applications: Ideal for holding offshore subsidiaries, global trading, licensing of intellectual property, and regional headquarters.
  • Tax Efficiency: GBCs are subject to a corporate tax rate of 15%, but may benefit from an 80% Partial Exemption Regime on specific income streams (such as foreign dividends and interest), effectively reducing the tax rate to 3%.
  • AMM’s Role: We provide comprehensive support from initial application and licensing to professional directorships, corporate secretarial services, and tax filings.

Authorised Companies (AC)

The Authorised Company is a flexible, cost-effective vehicle for non-resident promoters conducting business exclusively outside of Mauritius. An AC is treated as a foreign company for tax purposes, making it an excellent alternative for entrepreneurs who do not require DTA access.

  • Key Characteristics: An AC must be held by non-citizens and conduct its core business activities outside the jurisdiction. It is exempt from Mauritius corporate tax but must file an annual financial summary with the FSC.
  • Versatility: Often used for private investment holding, non-financial consultancy services, and international trade where treaty benefits are not a primary concern.
  • Efficiency: AMM streamlines the setup process for Authorised Companies, providing a registered agent and ensuring all statutory filings are maintained to keep the entity in good standing globally.

Trusts

The Mauritius Trust is a powerful instrument for asset protection, estate planning, and wealth preservation. Under the Trusts Act 2001, Mauritius offers one of the most flexible and modern trust frameworks in the world, allowing for Fixed, Discretionary, Charitable, and Purpose Trusts.

  • Asset Protection & Confidentiality: Mauritius law provides robust protection against "forced heirship" rules and creditor claims from other jurisdictions. Trusts are not required to be registered with any public body, ensuring the highest level of privacy for settlors and beneficiaries.
  • Duration & Control: Trusts can have a duration of up to 99 years (or be perpetual for charitable trusts). Settlors can also reserve certain powers, such as the power to revoke the trust or appoint investment advisors.
  • Fiduciary Excellence: As your professional trustee, AMM acts with the utmost integrity to manage the trust property, protect or distribute assets according to your wishes, and provide full accountability to the stakeholders.

Foundations

A Mauritius Foundation is a unique hybrid vehicle that combines the administrative features of a company with the succession benefits of a trust. Unlike a trust, a Foundation has its own separate legal personality, allowing it to enter contracts and hold assets in its own name.

  • Governance: Managed by a Council (similar to a Board of Directors) and governed by a Charter and Articles of Association. This structure is often more familiar and comfortable for clients from Civil Law jurisdictions (e.g., Europe, South America, Middle East).
  • Legacy Planning: Foundations are increasingly used for "Family Office" structures, holding family businesses across generations while preventing the fragmentation of ownership.
  • Strategic Use: AMM assists in drafting bespoke Charters that define clear rules for the management and devolution of family wealth, ensuring that the founder’s vision is preserved for decades.

Funds (CIS & Closed-end Funds)

Mauritius is the undisputed hub for Private Equity and Venture Capital funds targeting Africa and Asia. AMM provides end-to-end fund administration services for both Collective Investment Schemes (open-ended) and Closed-end Funds (such as PE funds).

  • Structuring Options: We help promoters choose between Expert Funds (for sophisticated investors), Professional Funds, or Special Purpose Funds, depending on the target investor base and asset class.
  • Comprehensive Administration: Our fund services go beyond simple setup. We provide Net Asset Value (NAV) calculation, registrar and transfer agent services, investor reporting, and coordination with auditors and custodians.
  • Regulatory Guidance: AMM acts as a liaison with the FSC, ensuring the fund remains compliant with the Securities Act and local AML/CFT regulations, allowing fund managers to focus purely on investment performance.
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