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Other products & services.

Products & skills


Trusts may be discretionary, purpose, charitable or employee benefit trusts, to mention a few.

In Mauritius, a trust will be exempted from taxes, provided the settlor is a non-resident and all beneficiaries appointed under the terms of the trust are, throughout an income year, non-residents of the country.

Trusts are mainly used for asset protection and estate planning.


Commonly used in civil law systems, foundations may be formed as discretionary, purpose or charitable foundations.

Foundations are run by a council that manages the assets on behalf of beneficiaries.


Limited partnerships are used by professionals like accountants, lawyers and/or private equity funds.

The biggest merit for private equity funds structured as limited partnerships lies in the opportunity to elect their tax position as opaque or tax transparent.


Collective Investment Scheme (CIS)
The CIS involves the pooling of funds for investment in a portfolio of securities or other financial assets, real property or non-financial assets, as may be approved by the Financial Services Commission (FSC). It can be formed as a company, a trust or any other type of entity approved by the FSC. The CIS’s operations are normally based on the “diversification of risk” principle. It also has a variable share capital.

Close ended funds
The objective of close ended funds is to invest funds that are collected from subscribers during an offering made or from sophisticated investors, and to invest those funds in securities, financial or non-financial assets, or real estate property. Different types of close ended funds may be formed, as long as they are approved by the FSC. Close ended funds have fixed share capital.


Fund manager licenses only apply to businesses that work to manage CIS and related activities.


Investment dealer licenses can be formed as a full service dealership, including and excluding underwriting, as a broker or discount broker, among others.

Investment dealer licensees are generally GBCs.


Investment advisor licenses are usually unrestricted or restricted.

Unrestricted investment advisors are allowed to manage, under a mandate, portfolios of securities, and to give advice on securities transactions, through printed materials or any other means.

On the other hand, restricted investment advisors are only allowed to give advice on securities transactions, through printed materials or any other means.

Investment advisor licensees are generally GBCs.


Newly legislated in Mauritius, the law has been termed as a modern one. In a nutshell, captive insurance licenses enable companies to insure their parent or group risk.



Private Trust Companies (PTCs)
PTCs enable individuals or families to manage and become trustee of their own affairs.

Protected Cell Companies (PCCs)
PCCs enable individuals and companies to separate their risks, assets and liabilities, into different cells, under a shared structure.

PCCs are GBCs.

French accounting

Navitas targets French accounting firms looking to outsource part or all of their accounting to Mauritius, offering a full range of accounting services for a better management of their costs and/or the obtention of increase margins.

Our French accounting services also apply to Mauritian companies having any French reporting requirements, or having subsidiaries in French accounting system countries.

Additionally, we provide a full payroll solution under French law.

In 2018, Navitas acquired 50% of a French Accounting firm now called N-Expertise, having its offices in Paris.


Mauritius offers a safe, welcoming and warm lifestyle to any non-citizen wishing to settle or immigrate to this beautiful island of the Indian Ocean.

Our medical, entertainment, transport, educational and telecommunications infrastructures, are of international standards and keep attracting investments for further growth and excellence.

There are four ways to obtain residence in Mauritius:

  • By acquiring real estate
  • With an Occupational Permit (OP)
  • With a Retired Permit (RP)
  • With a Permanent Residence Permit (PRP)

Captive insurance

Mauritius’ global business sector counts a modern captive insurance law, which aims to promote Mauritius as a jurisdiction of choice for domiciling first party captives, namely those set up to insure the risks of a group of companies and its affiliates.

Navitas is an approved captive insurance agent, licensed by the Financial Services Commission (FSC). We assist you in the setting up of your captive insurance vehicle in Mauritius, providing a full range of services, including post licensing support. Navitas is one of the three captives operating in Mauritius.

There are many reasons why a conglomerate or larger company may choose a captive strategy to self-insure its risks, some of which include:

  • Captives bringing cost savings in terms of insurance premiums and commissions as the captive company, are now able to tap into the wholesale insurance market.

  • Captives can tailor-design their coverage and policies, in order to meet the group’s specific needs.

  • Better management of cash flows.

  • Better handling and management of claims.

  • An important underwriting profit generated for captive owners, if investments are well managed and benefit from a good claims history.