Our Products & Services

Global Business Companies

A GBC 1 is the company to be formed should benefit from the tax treaties be a requirement in the operations of the Company. All Companies or structures domiciled & managed in Mauritius but with operations out of the borders of Mauritius will be required to be licensed as a Global Business Company.

Authorised Companies

An Authorised Company is a, low cost vehicle which is tax exempt in Mauritius and as such does not benefit from the Mauritian tax treaties, and is best suited for holding and managing private assets. All firms managed out of Mauritius and with activities outside of Mauritius will be required to hold an Authorised Company License.

Collective Investments Schemes

A Collective Investment Scheme ('CIS' / Offshore Fund / Global Fund) is defined under the Securities Act 2005 as a scheme constituted as a company, a trust, or any other legal entity prescribed or approved by the Financial Services Commission in Mauritius:

- whose sole purpose is the collective investment of funds in a portfolio of securities, or other financial assets, real property or non-financial assets as may be approved by the FSC;

- whose operation is based on the principle of diversification of risk;

- that has the obligation, on request of the holder of the securities, to redeem them at their net assets value, less commission or fees; and

- where the participants do not have day to day control over the management of the property, whether or not they have the right to be consulted or to give directions in respect of such management.

Protected Cell Companies

Mauritius is one of the few jurisdictions having legislation allowing a Protected Cell structure. The incorporation procedure of a PCC is similar to that of a global business category 1.

All applications should be submitted to the Financial Services Commission (FSC) on a prescribed form through a management company.

Applications should be accompanied by a detailed business plan and policyholders profile for each cell along with corporate statutory documents. Subsequent cells created at a later stage should be disclosed to the FSC with details of its business plans and policyholders.

It provides legal segregation and protection of cellular assets attributable to each cell of the company whether owned by individuals or body corporate. PCCs are governed by the Protected Cell Company Act 1999 and provide security and flexibility to operate with segregated assets. The assets of one cell do not relate to the assets of other cells.

Variable Capital Companies

Mauritius introduced the Variable Capital Companies (VCC) scheme on 15 April 2022, with the aim to diversifying its product base and enhancing its competitiveness as a fund management hub.

The VCC Act came into force in May 2022, enabling the incorporation, conversion, or re-domiciliation of funds as VCCs, complementing the existing structures used by asset and wealth managers, such as trusts, partnerships and corporations.

A VCC is a company incorporated under the Companies Act and which carries its activities through its sub-funds and Special Purpose Vehicles ("SPVs"). A VCC needs to be authorised by the Financial Services Commission, Mauritius (the "Commission") as a VCC Fund pursuant to the Variable Capital Companies Act ("VCC Act"). Click here to read more.


Trusts are legal structures used for asset protection, inheritance planning and wealth management purposes primarily. The Mauritius Trusts Act 2001 requires the presence of a qualified licensed Trustee at all times in the administration of a Trust.

Rockmills is a qualified Trustee and we take responsibility for the implementation, administration and management of a wide variety of wealth planning structures such as discretionary trusts, fixed interest trusts, purpose trusts, charitable trusts, protective trusts, asset protection trusts amongst others.

The distinctive feature of a trust is therefore the separation of legal ownership and beneficial ownership of the assets in the trust fund.

Our Boards has experience in holding and managing a wide variety of assets including:

  • Discretionary and Non-Discretionary Investment portfolios
  • Commercial real estate and development projects
  • Private equity investments          
  • Carry interests and co-investment rights
  • Intellectual property
  • Shipping and Aviation related Assets


In 2012 the introduction of the Foundation Act made available to the Jurisdiction an additional Tool to assist clients in their worldwide restructuring.

The Founder’s intentions for the Foundation are set out in a charter to determine how the assets are to be dealt with, for what purpose or for whose benefit, although such objectives can be less specific provided the mechanism by which such decisions are to be made is clearly defined. 

Foundations are usually used for asset protection, inheritance planning, wealth management, charitable purposes and general asset holding purposes. 

Secretarial & Registry

Rockmills also provides a complete range of secretarial services- for Domestic companies forming part of our Client Base up to listed entities as well as corresponding Share Registry services.

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