Mauritius Funds Regime

Mauritius has a fully developed funds industry founded on a strong legal framework, experience and good governance on the part of its practitioners, backed up by robust regulation.   As a result it is home to some of the world’s leading funds including sovereign wealth funds and development finance institutions as well as private equity arrangements.

The Mauritius funds sector is particularly attractive to investors seeking to structure their investments into African countries.

Funds are structured as investment companies and can either be open-ended, categorised as Collective Investment Schemes, or closed-ended, commonly referred to as Private Equity funds.  Both are eligible for the benefits which accrue to Mauritius Global Business Companies and can take advantage of the flexible listing rules of the Mauritius Stock Exchange.

Both open and closed ended funds can be categorised as:

  • Professional Schemes
  • Specialised Schemes
  • Expert Funds

Minerva has prepared a factsheet (‘Mauritius Funds’) providing general information around relevant aspects of the Mauritius Funds Regime and also the more frequently asked questions. This can be accessed here.


Gavin Wilkins
Client Relationship Director and Group Head of Intermediaries

“I have to thank you for all your assistance. I am personally very grateful to you and I only wish I had been in touch with you earlier. ”

Private client, Dubai