International Business Company (IBC)
A straightforward, efficient corporate structure for international business operations, incorporating the key features required by modern cross-border businesses.
An International Business Company (IBC) provides a streamlined corporate vehicle for international commercial activities. IBCs are designed for businesses seeking a straightforward, cost-efficient corporate structure with the legal framework of Mauritius company law, without the full licensing requirements of a GBC.
Corporate Structure
An IBC is a standard company incorporated under the Companies Act 2001 with a constitution tailored to international business activities.
Tax Considerations
The tax treatment of an IBC depends on its activities and the source of its income. Professional advice on the tax classification and reporting obligations is recommended.
Banking
IBCs can open corporate bank accounts with Mauritius banks and, in some cases, international banks. PrimeLuxe provides banking introduction and documentation support.
Governance
An IBC requires at least one director and one shareholder, who may be the same person. Corporate directors are permitted.
Annual Compliance
IBCs must file annual returns with the ROC, maintain proper books of account, and comply with AML/CFT obligations where applicable.
Conversion
An IBC can be converted to a GBC or other licensed structure if the business evolves to require treaty access or FSC licensing.
Ready to establish your Company (IBC)?
Our team will guide you through every step — from initial structuring advice through to incorporation, licensing, and ongoing administration.