Key Takeaways
- Some company information sits on the public record at the Registrar, while other details remain confidential under the regime governing disclosure.
- Beneficial ownership data is collected under a disclosure regime, with access limited to defined regulatory, law enforcement, and cross-border purposes.
- Global Business Companies and Authorised Companies offer different privacy treatment, so the structure you choose affects what stays confidential.
- Nominee directors and shareholders, alongside data protection rules, can support privacy but do not override regulatory and law enforcement access.
Company Privacy in Mauritius: What Foreign Owners Need to Know
Company privacy in Mauritius rests on a balance: basic registration facts are open to anyone, while ownership detail, financial statements, and director records are held confidentially and released only to the company, authorised parties, or competent authorities. Two bodies set the rules, the Registrar of Companies within the Corporate and Business Registration Department for entities under the Companies Act 2001, and the Financial Services Commission for global-business and licensed activity. This article explains what is visible on the public record, what stays private, who can compel access, and the practical choices that shape confidentiality.
It speaks most directly to non-resident owners and their advisers weighing a Mauritius structure for cross-border trade, holding, or investment, and to anyone already operating one who must stay compliant.
What Company Information Is Public Versus Confidential
A free search on the public portal, the Companies and Business Registration Integrated System (CBRIS), confirms only the surface facts: company name, legal form, status, registration date, and the official identifiers. The fuller picture stays closed.
Complete lists of directors and shareholders, along with certified document copies, are treated as confidential. They reach a third party only with the company's consent or on a written request to the Registrar.
A certified copy of the Business Registration certificate costs Rs 100. Mandatory annual accounts are filed but not opened to the public, and beneficial ownership data collected under anti-money-laundering rules is never published.
Bearer shares are prohibited, so every share traces to a registered holder. For layered global-business structures, the individuals behind a company are generally not discoverable from public sources.
| Information | Public on CBRIS | Confidential |
|---|---|---|
| Company name, legal form, status | Yes | |
| Registration date and identifiers | Yes | |
| Full director and shareholder lists | Yes | |
| Certified document copies | Released on request / with consent | |
| Annual accounts | Yes | |
| Beneficial ownership records | Yes |
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The Companies Act 2001 and the Registrar of Companies (CBRD)
Every company formed in Mauritius answers to the Companies Act 2001, administered by the Registrar of Companies under the Corporate and Business Registration Department. The Registrar may reject applications or impose penalties for non-compliance.
The country runs a dual regulatory model. Domestic entities sit with the Registrar under the 2001 Act, while the Financial Services Commission supervises global business and financial-services licences.
The Registrar must give online access to its database to specified bodies, among them local authorities and the Mauritius Revenue Authority. Each incorporated company must also appoint a company secretary.
That governing statute has been amended several times, including by Act No. 10 of 2017, which introduced the definition of beneficial owner and ultimate beneficial owner, and by Act No. 15 of 2022.
The Beneficial Ownership Disclosure Regime and Who Can Access It
Ownership transparency operates behind a closed door, not a public one. Under the Financial Intelligence and Anti-Money Laundering Act and the Companies Act 2001, anyone who ultimately owns or controls 20% or more of a company's shares or voting rights must be registered as a beneficial owner.
The record captures the individual's full name, nationality, date of birth, residential address, and nature of interest. Where shares sit with a nominee, the share register must also show the names and last known addresses of the people behind them.
Declarations go to the Registrar through the central database, and the register must be updated within 14 days of any change. The Registrar keeps a Beneficial Ownership Register holding the owner's full name and usual residential address, plus nominee details where one is used.
Access is restricted to competent authorities. The Financial Crimes Commission, the Mauritius Police Force, and the Financial Services Commission can all consult the register; the general public cannot.
Enhanced declaration rules tighten the regime further. Companies incorporated before 30 June 2025 must comply with the upgraded requirements by 30 June 2026, keep a record of every step taken to identify owners, and obtain a written declaration from each one confirming their status.
The 14-day update window runs throughout the life of the company. Stale beneficial ownership data is itself a compliance failure, independent of whether ownership has genuinely changed.
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Director and Shareholder Visibility on the Public Record
Domestic companies, private and public alike, register office bearers with the Registrar, covering directors, the secretary, the auditor, and shareholders. The treatment is markedly different for licensed global-business entities.
Global Business Companies and Authorised Companies are licensed under the Financial Services Act, and their detailed director and shareholder records stay confidential, released only with the company's authorisation. The ultimate owner behind either remains off the public record.
For an Authorised Company, shareholder details (minimum one, maximum 25) are not published, and at least one director is required whose details also stay private. A Global Business Company must keep at least two resident directors of sufficient calibre to exercise independent judgement, and the Commission must be told within seven days of any statutory or director change lodged with the Registrar.
A person holding shares carrying at least 5% of the aggregate voting power counts as a substantial shareholder under the 2001 Act.
Using Nominee Directors and Shareholders for Privacy
Nominee arrangements are lawful in Mauritius, so long as they are not used for fraudulent or unlawful ends. A nominee director carries the same duties and liabilities as any other director.
A nominee shareholder holds shares for the real owner: the nominee's name appears on the share register, while economic benefit and control stay with the beneficial owner. This shields the owner from the public-facing record, not from the regulator.
The Commission still requires full disclosure of the ultimate beneficial owner under anti-money-laundering rules. For a Global Business Company, the shareholder register is kept privately and the owner is declared to the Commission as part of compliance.
Management Company guidelines require the client file to record the beneficial owner, the Management Company, and the nominee entities in whose name the client company is held. Nominee holdings without supporting disclosure records tend to attract regulatory attention.
Among the available forms, the Authorised Company offers the widest confidentiality, because its beneficial ownership detail is not on any public register and nominee directors and shareholders are permitted.
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Global Business Companies and Authorised Companies: Privacy Differences
The two licensed vehicles serve different purposes, and their privacy profiles diverge accordingly. A Global Business Company holds an FSC licence built for cross-border activity and access to the double tax treaty network.
An Authorised Company is non-resident for tax purposes, provided its place of effective management lies outside Mauritius. It must be controlled by non-residents, managed from abroad, and conduct business mainly outside the country; it cannot trade with residents.
The discontinued GBC 2 was replaced in function by the Authorised Company, a change aimed at aligning with OECD BEPS measures on tax residency and substance. Neither vehicle publishes its financial statements.
| Feature | Global Business Company | Authorised Company |
|---|---|---|
| Resident directors required | At least two | None |
| Director and shareholder records public | No | No |
| Financial statements published | No | No |
| Tax residency | Resident, treaty access | Non-resident |
| Trading with residents | Permitted | Restricted |
| Accounting records retention | Maintained | At least seven years, accessible on request |
Confidentiality also has a statutory backbone. Section 83 of the Financial Services Act 2007 makes unauthorised disclosure of confidential information about a licensed company an offence punishable by imprisonment and fine, unless an FSC official permits it.
The trade-off is weight of compliance. A Global Business Company carries a notably heavier burden than a domestic firm, including substance requirements and continuing reports to the regulator.
The Data Protection Act 2017 and the Data Protection Office
Personal data, including that of a foreign owner, falls under the Data Protection Act 2017 (Act No. 20 of 2017), effective 15 January 2018 and modelled on the EU General Data Protection Regulation. It governs how a company or its Management Company may handle the personal data of directors, shareholders, and ultimate owners.
Enforcement sits with the Data Protection Office, a public office under the Ministry of Technology, Communication and Innovation that operates independently of any other authority. Data breaches must be reported to it within 72 hours of discovery.
Transfers of personal data outside Mauritius are allowed only where the receiving country ensures an equivalent level of protection, and the Commissioner may attach conditions. Breaches draw fines between MUR 50,000 and MUR 200,000, roughly USD 1,100 to 4,500.
The Banking Act 2004 adds a sectoral layer, regulating the confidentiality of bank customer information on top of these general rules.
Limits to Privacy: Regulatory, Law Enforcement and Cross-Border Access
Confidentiality in Mauritius is privacy from the public, not opacity to authorities. International transparency commitments mean ownership and account data move between governments under defined conditions.
The country sat on the FATF grey list from February 2020 until removal on 21 October 2021, and on the EU high-risk list from October 2020 as a consequence. It is not on the FATF monitoring list. Reforms credited for the exit included timely access to accurate beneficial ownership information by authorities and risk-based supervision by the FSC.
Several channels allow tax and law-enforcement access across borders:
- Common Reporting Standard: Mauritian financial institutions report non-resident accounts to the Revenue Authority, which exchanges the data with partner jurisdictions; reporting began in 2018.
- FATCA: Mauritius signed a Model 1 intergovernmental agreement and a tax information exchange agreement with the United States on 27 December 2013, administered by the Revenue Authority.
- Double tax agreements: the Revenue Authority lists 45 treaties, each carrying an exchange-of-information article.
- BEPS Multilateral Instrument: signed on 5 July 2017, covering 23 in-force treaties, with the rest to be revised bilaterally.
Domestically, information filed with the Commission may be disclosed only on proof of offences such as money laundering, terrorist financing, drug trafficking, or arms dealing under the relevant statutes. Investigatory authorities, including the Financial Crimes Commission, the police, and the FSC, all reach the Beneficial Ownership Register.
A practical reminder of enforcement intensity: in 2025 the FSC revoked more than 25 authorised-company licences, signalling closer scrutiny of the global-business sector.
Practical Steps a Non-Resident Owner Can Take to Protect Information
Privacy in Mauritius is a product of structure and discipline rather than secrecy. The following measures keep ownership off the public record while satisfying the rules that grant that protection.
- Choose the entity to match your aim. The Authorised Company gives the widest confidentiality, since its beneficial ownership is absent from any public register; a Global Business Company trades some of that for treaty access and tax residency.
- Appoint an FSC-licensed Management Company. Every Global Business Company and Authorised Company must engage a registered agent that acts as intermediary with local authorities.
- Use licensed nominees correctly. Nominee names appear on the public-facing register, while the owner is disclosed only to the FSC and the Registrar; nominee services from FSC-licensed firms support this.
- Keep the beneficial ownership record accurate. Obligations run for the life of the company, and any change must be filed within 14 days.
- Maintain accounting records privately. An Authorised Company need not publish financial statements but must keep records for at least seven years, accessible in Mauritius if authorities ask.
- Meet substance where it applies. Resident directors show that a Global Business Company is managed and controlled locally, which underpins tax residency and treaty access; failing substance risks the licence.
- Comply with data protection. Any provider holding your personal data must follow the Data Protection Act 2017, including the restriction on transfers to jurisdictions without equivalent protection.
Expect scrutiny from more than one direction. Banks increasingly request ownership charts of their own, even where the same documents have already gone to regulators, so a non-resident owner should keep a clean, current ownership file ready.
Conclusion
Mauritius keeps the foundations of a company open while holding ownership, directorship detail, and accounts in confidence, releasing them to authorities through defined legal channels rather than to the public. For a foreign owner, that means real privacy from competitors and casual searchers, paired with genuine transparency toward regulators and treaty partners. The level of confidentiality you obtain depends on the entity you choose, the agent you appoint, and the discipline of your record-keeping. Treat privacy here as the reward for compliance, not a substitute for it.
How Expanship Can Help Your Business in Mauritius
Expanship advises non-resident owners on structuring for confidentiality in Mauritius, from selecting between a Global Business Company and an Authorised Company to arranging licensed nominee and registered-agent support and keeping beneficial ownership records compliant. The same team handles the wider formation and maintenance work a foreign-owned entity needs.
- Company incorporation and entity selection
- Registered agent and registered office services
- Tax registration and return filing
- Ongoing compliance and beneficial ownership management
- Accounting and bookkeeping
- Introductions to banking partners
To discuss a structure suited to your circumstances, contact Expanship Mauritius.
Frequently Asked Questions
No. A public search confirms only the company name, legal form, status, registration date, and identifiers; beneficial ownership is collected under anti-money-laundering rules but never published. Authorities such as the Financial Crimes Commission and the FSC can access the Beneficial Ownership Register, but the public cannot.
The Authorised Company offers the widest confidentiality, because its beneficial ownership detail is not on any public register and nominee directors and shareholders are permitted. A Global Business Company also keeps director and shareholder records private but requires at least two resident directors and carries heavier compliance.
Yes, provided they are not used for unlawful or fraudulent purposes. A nominee's name appears on the share register while the real owner stays off the public-facing record, but the ultimate beneficial owner must still be disclosed to the FSC and the Registrar, and a nominee director carries the same legal duties as any other.
It can be. Mauritius reports non-resident account data under the Common Reporting Standard and FATCA, and its 45 double tax agreements each contain an exchange-of-information article. These channels operate between authorities under defined conditions, not through any public disclosure.
The register must be updated within 14 days of any change, and the obligation runs throughout the company's life. Failing to maintain accurate records is a compliance breach in its own right, and the regulator has shown willingness to act, including revoking more than 25 authorised-company licences in 2025.
Yes. The Data Protection Act 2017, modelled on the EU GDPR and enforced by the Data Protection Office, governs how your provider handles your personal data, requires breach reporting within 72 hours, and limits transfers abroad to jurisdictions with equivalent protection.
Legal Disclaimer
The information provided in this article is for general informational purposes only and does not constitute legal, tax, or professional advice. While we strive to ensure the accuracy and timeliness of the content, laws and regulations are subject to change, and the application of laws can vary widely based on specific facts and circumstances.
Readers should not act upon this information without seeking professional counsel tailored to their individual situation. Expanship and its authors disclaim any liability for actions taken or not taken based on the content of this article.
For specific advice regarding your business setup, compliance requirements, or any legal matters, please consult with qualified legal and tax professionals in the relevant jurisdiction.
