LIMITED PARTNERSHIP

The Limited Partnerships Act 2011 introduced the Limited Partnership as a new instrument in the portfolio of legal structures offered by the jurisdiction. The Limited Partnership offers foreign investors an alternative vehicle which provide additional flexibility in structuring collective investment schemes and investment holding vehicles. The Limited Partnership combines the benefits limited liability protection for a person who participates in a partnership with the advantages of tax transparency. A Limited Partnership must consist of at least 1 General Partner and at least 1 Limited Partner. The main advantages of the Limited Partnership are as follows:

Tax exempted
in Mauritius

Separate legal
personality optional

Easier to set up as less
formalities are involves as
compared to companies

No foreign
exchange controls

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