Investment Funds
Mauritius offers a comprehensive regulatory framework for investment funds, providing flexible, well-regulated structures for both retail and sophisticated investor mandates.
Mauritius has established itself as a leading fund domicile for Africa-focused and emerging market funds, offering a mature regulatory framework under the Securities Act 2005 and related regulations. The jurisdiction supports a wide range of fund structures — from open-ended collective investment schemes to closed-ended private equity vehicles.
Collective Investment Scheme (CIS)
Open-ended fund structures for retail and institutional investors, regulated under the Securities Act and FSC guidelines for investor protection and reporting. Suitable for equity, fixed income, money market, and multi-asset strategies with continuous subscription and redemption.
Closed Ended Fund (CEF)
Closed-ended fund structures for sophisticated investors in private equity, real estate, venture capital, and other illiquid asset classes. Fixed capital base with a defined lifecycle, GP/LP structures, and distribution waterfall mechanisms suited to long-term investment strategies.
Fund Manager Licensing
Fund managers operating in Mauritius require a licence from the FSC as a Collective Investment Scheme Manager or Investment Manager.
Fund Administration
PrimeLuxe provides comprehensive fund administration services including NAV calculation, investor register management, compliance monitoring, and financial reporting.
Tax Efficiency
Mauritius funds benefit from no capital gains tax, access to DTA protection for qualifying structures, and the partial exemption regime.
Regulatory Compliance
All FSC-licensed funds must comply with ongoing regulatory requirements including annual audits, FSC reporting, AML/CFT compliance, and CRS/FATCA reporting.
Ready to establish your Funds?
Our team will guide you through every step — from initial structuring advice through to incorporation, licensing, and ongoing administration.