In a Country with so much opportunities

Counsel is Paramount.


Clairwood Chambers JLV is a Joint Law Venture between Clairwood Chambers-Mutamangira & Associates and Mansoor Chambers to create, an established international practice that has grown for over a decade to become one of Africa’s leading commercial law firms. It is a distinguished specialist practice that provides world class legal services to multinational investment corporations, multi- functional financial service firms, government departments and agencies, mining companies and airlines.

Clairwood Chambers Mauritius has expanded its international presence through the joint law venture, a full practice firm in Mauritius. Mauritius is a strategic Global Business and Financial centre situated in the Indian Ocean region. Mauritius offers an open and financially sound economy, located between Asia and Africa, and the success of its economy is largely a result of its political and socio-economic stability. Mauritius is recognised worldwide as an excellent jurisdiction for offshore business and is ranked number one in Africa for Ease of Doing Business by the World Bank. The country’s adoption of international best business practices is acknowledged by international organizations such as the Organisation for Economic Cooperation and Development (OECD), the Financial Action Task Force (FATF) and the World Bank.

Clairwood Chambers (JLV) is located in the famous Hennessy Tower, Pope Hennessy Street in Central Port Louis, Mauritius. It is within the vicinity of the main banking facilities and Government and Administrative Offices including the Supreme Court of Mauritius, the Attorney General’s Office, all the Ministries, the Stock Exchange, the Board of Investment, the Mauritius Revenue Authority, the Intellectual Property Office and the Registrar of Companies. The service mark “CLAIRWOOD CHAMBERS” is the property of Clairwood Chambers – Mutamangira and Associates and is protected by the intellectual property laws of Zimbabwe and Mauritius. We provide specialist cross-border legal services and foreign law practise and related to supporting Investors and our Global clients including our clients in Mauritius and mainland Africa.

"Our combined broad experience in the area of litigation allows us to efficiently and effectively handle disputes from the period before a lawsuit is filed until final disposition on appeal in all courts within the jurisdiction of Mauritius as well as all forms of Alternative Dispute Resolution."

A brief on Mauritius : The Economy

The diversification of the economy brought about by the close collaboration between the public and the private sector has led to the creation and expansion of a strong financial sector, contributing to 12.0 % of a GDP of USD 11.14 billion in 2015. Tourism, textile, manufacturing, agriculture and financial services make up some of the dominant industries. The Government of Mauritius has indeed made substantial investments through the appropriate systems and structures for turning Mauritius into one of the internationally recognised Financial Centres of Excellence between Asia and Africa. Mauritius is a preferred investment destination in Africa due to her stable legal and political structures as well as a favourable fiscal regime. The Island has a globally renowned tax regime (and not a tax haven), whereby individual and corporate tax are harmonised at a low 15% rate and dividends, capital gains and inheritance are not taxable. There is no exchange control as well. Security of investment is foremost on the Island. Mauritius has negotiated forty-three (43) Double Taxation Avoidance Agreements (DTAs), including fifteen (15) African Countries and is awaiting the ratification and signature of four and the completion of negotiation of five all on the continent. It has also signed Investment Promotion and Protection Agreements with about thirty-six (36) countries.

The many ways to structure investment in Mauritius.

  • Domestic Companies

    Domestic Companies can be completely foreign owned, they are taxed at 15%, their dividends are tax exempt and are not subject to exchange control or restrictions on repatriation of profits.

  • Global Business Companies Category 1

    Global Business Companies Category 1 are resident in Mauritius for tax purposes, can benefit from Mauritian tax treaties and they are effectively taxed at a maximum of 3 %.

  • Global Business Companies Category 2

    Global Business Companies Category 2 are not tax resident in Mauritius and are not liable to pay tax in Mauritius, but cannot provide financial services.

  • Trusts

    Trusts can last up to 99 years, they are not liable to pay tax if they are not resident in Mauritius, they can be structured as Category 1 Global Business Companies. They feature provisions against forced heirship and can be structured so as to have both a custodian and a managing trustee or to grant extensive powers to a protector.

  • Foundations

    Foundations have separate legal personalities and can be structured so as to give extensive powers to a protector. They can also be structured as Category 1 Global Business Companies or be exempted from tax as non-resident entities.

  • Global Funds

    Global Funds are not liable to pay a variety of taxes and are subject to up to 3% tax on their business profits in Mauritius. They are not subject to exchange control and their profits can be freely repatriated.  They can also benefit from our taxation treaties.  International Business Companies are not liable to pay tax in Mauritius. They cannot carry any business activity in Mauritius and are mainly used by International Consultants, Holding Companies and for activities such as international trade.

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