Latest Trust Taxation in Mauritius

The Mauritius Revenue Authority (MRA) recently announced that foreign trusts held in Mauritius would no longer be exempt from income taxes.

This has caused a stir in local finance and investment circles because South Africans holding Mauritian trusts will no longer be exempt from tax in either Mauritius or South Africa, say experts at specialist tax advisory Tax Consulting SA.

In February 2020, the Financial Action Task Force classified Mauritius under its ‘grey list’ as a country with strategic deficiencies. Following this in May 2020, the European Commission added Mauritius to a list of high-risk third countries,” Tax Consulting SA said.

“The list identified countries presenting deficiencies in the way they addressed anti-money laundering and counter-terrorist frameworks (AML-CFT Framework). In October 2020, this list officially became known as the EU blacklist.”

In response, the Mauritian government has assured that they will immediately remove themselves from the list by addressing the deficiencies in its AML-CFT Framework.

This has resulted in the MRA working towards an improved view of their administration of policing the finance industries, particularly regarding the taxation of foreign investments.

It is fair to say that Mauritius wants to get off the list by cleaning house – and foreign trusts are their first target, said Tax Consulting SA.

South Africans urged to disclose Mauritian trusts to avoid prosecution

Previously the settlor or beneficiaries of a trust which was/were South African residents could file a declaration of non-residency and be exempt from income tax in Mauritius.

“Following the amendment to The Finance (Miscellaneous Provisions) Act, the exemption will no longer be available except for trusts which were set up before 30 June 2021,” said Tax Consulting SA.

“For exempt trusts, a grace period would apply up to the year of assessment 2024/2025. During this period, these trusts will not be able to benefit however from the exemption in respect of new assets/activities.”

Any income derived from Mauritian Trusts that are no longer exempt will be disclosed to the South African Revenue Service (SARS) under the exchange of information agreement between the two countries.

“When establishing these trusts, taxpayers often use providers whose advice conveniently comes with colossal disclaimers that absolved them from any legal consequences. Now the chickens may come home to roost, as those who previously never disclosed their income from the Mauritian trust have limited time to rectify this non-compliance before SARS comes knocking,” said Tax Consulting SA.

The firm cited recent media statements that prove SARS does not make empty threats and is currently undergoing a massive drive to prosecute non-compliant taxpayers.

“The prudent approach in these circumstances is for one to disclose their income by submitting a Voluntary Disclosure Programme (VDP) application to SARS. It is important to note that the VDP process, once complete, fully protects a taxpayer from future criminal prosecution by SARS in respect of the default/non-compliance disclosed, ” it said.

“South Africans with Mauritian trusts should see this as a time to consider their affairs carefully. If there is a possibility that you might be non-compliant, whether by non-disclosure or with regards to back-dated taxes, there is still a small window of opportunity to avoid prosecution from SARS.”

Mauritius || The Republic of Mauritius

JJ services Mauritius offering Relocation, Immigration, Visa and Business related services in Mauritius has been at the forefront of the Global and domestic Business Sector in Mauritius. We provide a comprehensive range of services and operate as a one-stop-shop for all administration requirements.

“Went ashore in the forenoon at Port Louis, a little town, but with the largest variety of nationalities and complexions we have encountered yet. French, English, Chinese, Arabs, Africans with wool, blacks with straight hair, East Indians, half-whites, quadroons—and great varieties in costumes and colors.” Mark Twain

Visiting Mauritius is a journey into the blue. The sky turns from cobalt-blue to azure blue in the morning and bright sky-blue at noon. The Indian Ocean features a great variety of different shades of blue on its surface. Above the coral reefs, the shallow water takes on an intense turquoise color; in the deep places, it waves azure, and on a cloudy day, it showcases a distinct forbidding gray-blue.

Mauritius, officially the Republic of Mauritius, The island nation is situated about 900 km (560 mi) east of Madagascar and 180 km (110 mi) northeast of French Réunion. 

The country includes several islands of volcanic origin. Besides the main island of Mauritius, there is Rodrigues Island 600 km away to the east and two outer islands, Agaléga, 1065 km to the north, and the uninhabited archipelago of the Cargados Carajos Shoals (Saint Brandon), 430 km to the northeast. 

Mauritius, Rodrigues, and Réunion belong to the Mascarene Islands, with Mauritius being the largest. The island is about 61 km long and 45 km wide, with an area of 1,864 km²; in comparison, it is slightly smaller than Tenerife or about as big as Maui, Hawaii.


Mauritius is famous for the Dodo (an extinct flightless bird the size of a swan), a multicultural population, incredible expensive resorts (up to $600 a night and more) the island caters for the more wealthy customers, Mauritius rum, sugar and fruit jams, the Seven Coloured Earths, an underwater waterfall, the Giant water lilies in the Pamplemousses Botanical Garden, ravanne drum and Sega music, and nice golf courses.

Mauritius was long uninhabited, though it was probably known to Arab seafarers from the 10th century or earlier. It was visited by the Portuguese in the early 16th century, but they did not settle the island. The Dutch took possession of it from 1598 to 1710, called it Mauritius for the stadhouder(governor) Maurice of Nassau, and attempted to settle the island in 1638–58 and again in 1664–1710; abandoning their attempts, they left it to pirates. In 1721 the French East India Company occupied Mauritius, which was renamed Île de France. Settlement proceeded slowly over the next 40 years. In 1767 the French crown took over the island’s administration from the French East India Company. The French authorities brought African slaves to the island and established sugar planting as the main industry, and the colony prospered.

At the beginning of the 19th century, when England and France were at war, privateers based on Île de France were a continual threat to British and Indian merchant vessels. In 1810 the British captured the island, and, upon restoration of peace in 1814, British sovereignty was confirmed by the Treaty of Paris. The name Mauritius was reinstated, but, in circumstances quite unique for a British colony, the customs, laws, and language remained French.

Pressure generated by the British abolitionist movement ended slavery there in 1835, and slaves were replaced by indentured labourers from India. The country’s modern-day Indo-Pakistani population stems from this program of replacing slavery with indentured servitude (deemed Britain’s “Great Experiment”); by the time it ended in the 1920s, almost a half million indentured labourers had come from India to work on the sugar plantations.

Mauritius prospered in the 1850s, but competition from beet sugar caused a decline. The malaria epidemic of 1866–68 drove shipping away from Port Louis, which further declined after the opening of the Suez Canal in 1869. During World War I, when sugar prices rose, the economy prospered, but the Great Depression of the 1930s changed the situation drastically, culminating in labour unrest in 1937. World War II did not improve the Mauritian economy, and after 1945 economic reforms were introduced. Political and administrative reforms were also initiated, which led to independence.

In 1965 Britain transferred one of Mauritius’s outlying territories, the Chagos Archipelago (including the Diego Garcia atoll), to a newly created administrative unit, the British Indian Ocean Territory. In the following years the inhabitants of Chagos were resettled, most of them moving to Mauritius, and a joint British-U.S. military facility was constructed on Diego Garcia.

Mauritius became an independent state within the Commonwealth on March 12, 1968, with a governor-general on the island representing the British monarch as the head of state. In the first years of independence, Mauritius attempted to diversify its economy beyond the production of sugar but made limited progress. The combined effects, however, of Cyclone Claudette in late 1979, falling world sugar prices in the early 1980s, and political protest and social unrest generated by those who saw no economic future on the island led the government to initiate a vigorous and highly successful program of economic diversification. In 1991 the legislature voted to transition to a republican form of government, and on March 12, 1992, Mauritius became a republic, with a president as head of state.

Mauritius Premium Visa

Mauritius-Premium Travel Visa

Mauritius has introduced a Premium Travel Visa on 23 October 2020, valid for a period of one year, renewable, to welcome travellers seeking to experience the island living in a COVID-safe destination.

To qualify for the Premium Visa, interested visitors should produce proof of their long stay plans and sufficient travel and health insurance for the initial period of stay while meeting the following criteria:

  1. the applicants should not enter the Mauritius labour market;
  2. the main place of business and source of income and profits should be outsideMauritius;
  3. documentary evidence to support application such as purpose of visit, accommodationetc.; and
  4. other basic immigration requirements.

From a personal taxation perspective, you will have to seek the advice of your tax advisor/ accountant in your current country of residence. This is because, if you have been spending a minimum of 183 days or more in Mauritius during a fiscal year, you will be considered as tax resident in Mauritius as per Clause 73 of the Mauritius Income Tax Act.

All your income and profits will be generated from outside of Mauritius as per the condition of the Premium Visa and therefore it is very much likely that you will already be paying taxes on those income generated outside of Mauritius in their respective source country. However, once you become tax resident in Mauritius after spending 183 days or more in a fiscal year, you will be liable to taxes in Mauritius on your income generated while in Mauritius, unless there are double taxation avoidance treaties in place between your country of residence and Mauritius, in which case, foreign tax credit can be claimed, if conditions are met.

The process is as follows:

  • Step 1: Flight and hotel for quarantine pre-booking;
  • Step 2: Apply online;
  • Step 3: Get your premium visa approval via email after 48 hours;
  • Step 4: Book your accommodation for stay in Mauritius;
  • Step 5: Travel to Mauritius if PCR Test is negative; and
  • Step 6: Comply with the quarantine upon arrival in Mauritius.There is no processing fee payable to the Authorities in Mauritius for the application and approval of the Premium Visa. We shall be delighted to assist you with your Premium Visa application. Please feel free to get in touch with us via Whatsapp on +230 5 988 0110 or by email on manager@jjservicesmauritius.com.
  • The documents required are as follows:

Main applicant:

i. ii. iii. iv. v.

Digital colour passport size photo

Bio-data page of passport

Travel and health insurance

Air ticket, including valid return ticket (including quarantine hotel details in Mauritius)

Evidence for pre-booking for accommodation in Mauritius

Dependent spouse:

i. ii. iii. iv.

Dependent child

i. ii. iii. iv.

Digital colour passport size photo

Bio-data page of passport

Travel and health insurance

Air ticket, including valid return ticket (including quarantine hotel details in Mauritius)

Digital colour passport size photo

Bio-data page of passport

Travel and health insurance

Air ticket, including valid return ticket (including quarantine hotel details

in Mauritius

Featured

Visa & Permit Avenues in Mauritius

HOW DO I OBTAIN A TOURIST VISA FOR MAURITIUS?

Tourist visas in Mauritius are issued upon arrival to visa exempt passport holders and are valid for a maximum period up to 60 days with the possibility of a maximum 30-day extension after the initial 60 days depending on the return ticket of the traveler.

Visa restricted passport holders would need to apply for their tourist visa at the relevant Mauritian Embassy in their country of origin or residence.

Please refer to the following link for visa requirements for Mauritius:

http://passport.govmu.org/English/Passport%20and%20Visa%20Requirement%20in%20Mauritius/Pages/Visa-Requirements-in-Mauritius.aspx

HOW DO I OBTAIN A BUSINESS VISA FOR MAURITIUS?

In Mauritius, business visas are issued only upon arrival at the airport in Mauritius to visa exempt passport holders. For obtaining the business visa, the traveler should provide the Immigration Officer at the airport in Mauritius with a letter from a local sponsor/company in Mauritius, explaining the traveller’s purpose of his trip to Mauritius and thereby requesting for a business visa to be issued to the traveler on arrival in Mauritius.

Visa restricted passport holders would need to apply for their business visa at the relevant Mauritian Embassy in their country of origin or residence.

AM I ALLOWED TO WORK AND BE RENUMERATED IN MAURITIUS WHILE ON A BUSINESS VISA ?

A Business visa does not allow remunerated work activities to be conducted while in Mauritius. Attending conferences, seminars, training and meetings are the only forms of activities allowed on this visa. A business visa may be issued for up to 120 days per calendar year.

IMPORTANT NOTE ABOUT TOURIST VISA AND BUSINESS VISA

i. Travelers should hold a passport with a minimum validity of 6 months as from date of arrival, a valid return ticket and sufficient funds to meet the costs of their stay in Mauritius.

ii. A person can be in Mauritius on a tourist visa for a maximum of 180 days in a calendar year.

iii. A tourist visa cannot be converted to a business visa in Mauritius.

iv. The number of days spent in Mauritius on a tourist visa and business visa are combined for each calendar year. For example: if a person has been on a business visa for 30 days in January 2020, he will then only be eligible to spend either 150 days in the calendar year 2020 on a tourist visa in Mauritius or 90 days on a business visa in Mauritius. The point is that the person cannot exceed 180 days in a

  calendar year on a tourist and business visa combined.

WAT IS AN OCCUPATION PERMIT IN MAURITIUS?

The Occupation Permit (OP) is a combined work and residence permit, which allows foreign nationals to work and live in Mauritius under 3 specific categories namely:

i. Investor

ii. Professional

iii. Self-Employed

A person cannot hold an OP under 2 different categories at the same time- for example a person cannot be on an Investor Permit and at the same time hold a Self-Employed Permit.

Foreign nationals, above the age of 50 years, may choose to retire in Mauritius under a Residence Permit (RP). The Retired Permit only gives the right to live in Mauritius without being professionally active.

An Occupation Permit (Investor and Self-employed) and a Retired Residence Permit shall be issued for a maximum period of 10 years, renewable thereafter as per established criteria.

An Occupation Permit under the Professional category shall be issued for a maximum period of 3 years or as per the duration of the contract of employment, renewable thereafter as per established criteria.

WHAT IS THE APPROVAL IN PRINCIPLE?

All the applications for OP (Investor, Professional and Self Employed) and RP (Retired) will only be considered under the Approval in Principle route that is the application is submitted online first and upon obtaining the Approval in Principle, the applicant has 90 days to travel to Mauritius to carry out his medical tests and attend the interview with the Economic Development Board(EDB) and the Passport and Immigration Office (PIO) (together the ‘Authorities’).

If the Authorities are satisfied with the documents provided during the interview, the OP or the RP will be provided to the applicant on the same day.

The Approval in Principle is not a visa to enter Mauritius. Prior to travelling to Mauritius, applicants should ensure that they have the appropriate travel document and visa as explained on the first page of this document.

WHAT ARE THE MAIN CRITERIAS UNDER EACH CATEGORY OF OCCUPATION PERMIT (OP)?

There are 3 categories of OP under which a non-citizen can apply. The non-citizen should apply for an OP under the category, which best reflects his nature of activities in the country.

Investor

An Investor is defined as a shareholder and director in a company incorporated in Mauritius under the Companies Act 2001.

The initial application for an Investor Permit is for a period of 10 years.

An Investor should make an initial transfer of USD 50,000 or its equivalent in freely convertible foreign currency from his personal bank account in his country of residence at the time of application to the bank account of the company under which the application for the Investor Permit will be made.

For purposes of the renewal of the Investor Permit after the initial 10 years, the company should generate a minimum gross income of MUR 4 million rupees per year as from the third year of initially obtaining the Investor Permit– that is, if a person has obtained his Investor Permit in 2020 and it is expected that the person will renew his Investor Permit in 2030, then one of the main criteria for renewal is that the Company, under which the Investor Permit has been obtained, is generating a gross revenue of MUR 4 million as from 2023.

A company may have more than one shareholder. If there are several shareholders in a company who would like to apply for an Investor Permit in Mauritius, then each shareholder should invest a minimum of USD 50,000 to be eligible for the Investor Permit that is each Investor Permit application is for 1 person for a minimum investment of USD 50,000 per person in the company.

Foreigners who have already made an investment of a minimum of USD 50,000 or its equivalent in freely convertible foreign currency, in a company incorporated in Mauritius, are eligible to apply for the Investor Permit in Mauritius as long as the company in which the investment has been made, is reporting a cumulative turnover of MUR 12 million during the past 3 years preceding the application for the Investor Permit.

In the event a person inherits of an investment in a company in Mauritius, the beneficiary is eligible to apply for an Investor Permit in Mauritius as long as the company in which the investment has been inherited, is reporting a cumulative turnover of MUR 12 million during the past 3 years preceding the application for the Investor Permit.

Applicants for an Investor Permit in Mauritius should request for a business visa on their arrival in Mauritius (as explained on the first page of this document) and after having obtained the Approval in Principle from the Authorities in Mauritius.

A person on an Investor Permit in Mauritius is allowed to act as director on other companies incorporated in Mauritius.

Professional

A Professional, as defined under the Immigration Act, an expatriate employed by a company incorporated in Mauritius to deliver professional services.

The initial application for a Professional Permit is for a period of 3 years or as per the duration of the contract of employment.

Professionals working for a period of less than one year in Mauritius may apply for a Short-term Occupation Permit. Under the Short-term Occupation Permit, Professionals can work and reside in Mauritius for a period not exceeding 9 months. The permit may be extended only once for a period not exceeding 3 months.

A Professional should earn a basic monthly salary of at least MUR 60,000.

For Professionals in the Information and Communication Technologies (ICT), Business Process Outsourcing (BPO), Pharmaceutical Manufacturing and Food Processing sectors, the basic salary should be at least MUR 30,000.

Applicants for a Professional Permit in Mauritius should request for a business visa on their arrival into Mauritius (as explained on the first page of this document) and after having obtained the Approval in Principle from the Authorities in Mauritius.

A Professional can only be either a minority shareholder or a director (but not .

A Professional is allowed to hold investments in   companies/businesses in Mauritius. The Professional is allowed to do so

   both) on the company employing him in Mauritius

he is not involved in the day to day management of the Company/businesses; he is appointed as director of the Company, it is in a Non-Executive capacity and he does not derive any director’s fees from this appointment.

he is not deriving any regular fixed salary or employment benefits from any other companies/businesses in which he holds investments apart from the Company under which he is employed in Mauritius.

Self Employed

A Self-Employed is defined as a non-citizen engaged in a professional activity registered with the Registrar of Businesses under the Business Registration Act 2002. A Self-Employed operates a one-person business, working exclusively for his own account.

The initial application for a Self- Employed Permit is for a period of 10 years.

A Self-Employed should make an initial transfer of USD 35,000 or its equivalent in freely convertible foreign currency from his personal bank account in his country of residence at time of application to his personal bank account in Mauritius.

For renewal purposes, the business activity should generate a business income of MUR 800,000 per year as from the third year of registration.

Applicants for a Self Employed Permit in Mauritius should request for a business visa on their arrival into Mauritius (as explained on the first page of this document) and after having obtained the Approval in Principle from the Authorities in Mauritius.

 RESTRICTED ACTIVITIES FOR OP

There are certain activities which would need a clearance from parent ministries in Mauritius prior to issuing the Approval in Principle. These activities are listed below:

a. Tourism sector: Any investor or professional wishing to operate a tourism-related activity should first consult the Tourism Authority on http://www.tourism.govmu.org to check whether he will be allowed to carry out his intended activity in Mauritius.

b. Trading sector: Trading activities consisting of imports to be sold locally may not be entertained.

c. Medical sector: All medical practitioners’ applications are only entertained under the category of professional or as investor. We strongly advise that the qualifications of the Medical Practitioner intending to apply for an OP in Mauritius to submit their academic and professional qualifications beforehand to the Authorities for review prior to submitting an Investor Permit or Professional Permit application.

d. Allied Health Professionals: Applicants in the field of physiotherapy, nutrition, occupational therapy, etc. should first register with the Council of Allied Professionals of Mauritius to be eligible for an OP and be able to practice in Mauritius. The website address is http://ahpcmauritius.org/welcome-on-ahpc-website. The Council will determine if their area of expertise is in the scarcity category in Mauritius and if they are eligible for registration in Mauritius. It is only following a favourable response from the Council that the individual can submit an application for an OP. For allied health professionals, applications for OP are only accepted under the professional and investor categories.

   WHAT IS THE RETIRED PERMIT AVENUE AVAILABLE FOR NON-CITIZENS IN MAURITIUS?

The criteria for applying for a Residence Permit as a Retired Non-Citizen is as follows:

a. A Retired Non-Citizen is defined as a person who is not a citizen of Mauritius and aged 50 years or above.

b. The initial application for a Retired Permit is for a period of 10 years.

c. A Retired Non-Citizen should make an initial transfer of at least USD 1,500 or its equivalent in freely convertible foreign currency from his personal bank account in his country of residence at time of application to his personal bank account in

Mauritius.

d. Thereafter, the Retired Non-Citizen should transfer at least USD 1,500 monthly or a sum by instalments amounting to at least USD 18,000 annually, during a period of 10 years.

e. Applicants for a Retired Permit in Mauritius should enter Mauritius on a tourist visa (as explained on the first page of this document) and after having obtained the Approval in Principle from the Authorities in Mauritius.

f. A Retired Non-Citizen is allowed to hold investments in any companies/businesses in Mauritius. Retired Non-Citizen is allowed to do so only if

i. he is not involved into the day to day management of the Company/businesses;

ii. he is appointed as director of the Company, it is in a Non-Executive capacity and he does not derive any director’s fees on this appointment.

iii. he is not deriving any regular fixed salary or employment benefits from any companies/businesses in which he holds investments.

IS THERE ANY OTHER WAY OF OBTAINING A RESIDENCE PERMIT IN MAURITIUS?

Acquiring a property of at least USD 375,000 in one of the approved schemes makes the non- citizen eligible for a Residence Permit in Mauritius as long as he owns the property. The dependents of the non-citizen will also be entitled to the Residence Permit in Mauritius under this scheme.

The Residence Permit under the acquisition of property scheme provides the non-citizen with the option of living in Mauritius without being professionally active. In case the non- citizen would like to be professionally active in Mauritius, then he will have to apply under one of the routes available under the OP.

 HOW ARE DEPENDENTS DEFINED FOR PURPOSES OF AN OP/RP IN MAURITIUS?

Dependents are defined as spouse (including Common Law Partner of the opposite sex) and children, including stepchildren or lawfully adopted children, under 24 years of age. The Dependents of an Occupation or Residence Permit holders are eligible to apply for a residence permit.

Dependent parents of Occupation Permit holders (Investor, Professional and Self Employed) are allowed to accompany and stay in Mauritius. The application for the parents as dependents of the Occupation Permit holders can be submitted to the Passport and Immigration office.

The duration of the dependent permit cannot exceed that of the main permit holder.

Relocation to Mauritius

Apart from being a popular tourist destination, Mauritius is now emerging as a preferred relocation destination for foreigners who are looking for the quality of the work/life balance while being in a safe and stable environment for themselves and their families.

The Government of Mauritius, has, since the past decade, put into place the regulatory framework, infrastructure and bodies to make Mauritius a welcoming and attractive place for expatriates, be it professionals, investors or retired persons.

Mauritius permits are broken down into 2 broad categories- the Occupation Permit and the Residence Permit. The Occupation Permit (OP) is a combined work and residence permit, which allows foreign nationals to work and live in Mauritius under 3 specific categories namely:

i. Investor

ii. Professional

iii. Self-Employed

The Residence Permit provides only the right to live in Mauritius without being professionally active. Foreign nationals, above the age of 50 years, may choose to retire in Mauritius under a Residence Permit (RP) or persons who have acquired properties under the Approved Schemes of the Economic Development Board are eligible to a Residence Permit in Mauritius.

The Occupation Permit and the Residence Permit structure and accompanying legislations have evolved constantly over the past years as the Government was taking note of the increased interests for Mauritius for relocation purposes. Mauritius is also now becoming a favourite destination for persons considering spending their retirement in a tropical country. This is the reason why in August 2019, the Government of Mauritius has decreased the minimum annual transfer under the Retired Permit from USD 30,000 to USD 18,000 annually.

The graph below, gives an indication of the different permits issued by the Authorities as at the end of January 2020:

  Source: https://www.edbmauritius.org/work-and-live-in-mauritius/oprp-statistics/

September 2020 Page 1 of 2  On the 4th June 2020, the Budget was announced in Mauritius. There were many suggested changes to be brought to the Immigration Laws. The main changes which were not approved at the Parliament level pertaining to the Immigration laws are:

a. The combination of the Occupation Permit and the Residence Permit into one single permit thereby intending that those persons who are on a residence permit in Mauritius under the approved property schemes, will be allowed to work without the need to apply for an Occupation Permit; and

b. The spouse of an Occupation Permit holder is allowed to work in Mauritius without the need to apply for an Occupation Permit.

Further to the enactment of the Finance Act 2020/21, the following main amendments were made to the Immigration Laws in Mauritius as from 02 September 2020:

• The Investor, Self Employed and Retired categories have been extended from 3 years to 10 years;

• The minimum investment requirement for the Investor Permit has changed from USD 100,000 to USD

50,000;

• A person holding a Professional Permit in Mauritius is allowed to hold investments in other companies

incorporated in Mauritius as long as he is not actively involved in the running of the companies and he is not deriving any form of regular salary from those companies. The person is allowed to receive dividends resulting from his investments in Mauritius.

• A person under the Retired Permit in Mauritius is allowed to hold investments in companies incorporated in Mauritius as long as he is not actively involved in the running of the companies and he is not deriving any form of regular salary from those companies apart from dividends.

• The parents of an Occupation Permit Holder are allowed to apply as dependents and therefore live in Mauritius as per the established criteria.

• The Permanent Residence Permit has been extended from 10 years to 20 years.

Mauritius as a safe haven coupled with the positive changes to the legislations and the support of the Authorities makes Mauritius a destination of choice for foreigners when deciding to relocate.