Mauritius Protected Cell Companies

Kaith Consultants

Protected Cell Companies

Protected Cell Companies are governed mainly by the Protected Cell Companies Act 1999. It is a single entity with different cells having segregated assets and liabilities from one another.

It is liable to tax as a single entity. A GBC may be structured as a PCC. Being a qualified global business company, the PCC would therefore be taxed at a rate of 15% but application of the “partial exemption regime” could reduce the tax liability.
NB// PCC set up is allowed for the following activities:

  • Asset holding
    Collective investment schemes
  • Insurance business
    Specialized collective investment schemes
  • Structured finance businesses
Mauritius Protected Cell Companies

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