Private Company Limited by Shares (Ltd):

• Minimum of one director and one shareholder (can be the same person).
• Limited liability, meaning shareholders are not personally liable for the company’s debts.
• Shares are not freely transferable.

Public Company Limited by Shares (Plc):

• Required for businesses seeking public funding through stock exchange listing.
• Minimum of two directors and two shareholders.
• Shares are freely transferable to the public.

Global Business Company (GBC):

• Ideal for international business activities, including trading, investment holding, and financial services.
• Can be structured as GBC1 (offshore) or GBC2 (tax-exempt).
• GBC1 must have a minimum of two directors resident in Mauritius.
• GBC2 is not allowed to conduct business with residents of Mauritius and has restrictions on certain activities.

Branch of a Foreign Company:

• Allows a foreign company to establish a presence in Mauritius without incorporating a separate legal entity.
• Must appoint a local representative or agent.
• Required to register with the Registrar of Companies.

Limited Life Company (LLC):

• Designed for specific purposes or projects with a predetermined lifespan.
• Limited duration, usually specified in the company’s constitution.

Sole Proprietorship:

• Simplest form of business structure owned and operated by one individual.
• Not a separate legal entity, and the owner is personally liable for business debts.

Partnership:

• Formed by two or more individuals or entities (partners) who agree to share profits and losses.
• Partners are personally liable for partnership debts.

Trusts:

• Used for estate planning, asset protection, and wealth management.
• Managed by trustees for the benefit of beneficiaries according to the trust deed.