Royal Company Structure

Mauritius became the ideal jurisdiction for royalty company structure. (Intellectual Property – IP structure).

Intellectual property can take several forms like patents that protects inventions or new processes, trademarks that relate to the names of products and perhaps also their design and packaging, copyright which attaches to any original inventive idea expressed in words or pictures, image rights.

Outlined below are the IP structuring possibilities:


*No tax on profits from disposal of shares.
*No withholding tax in Mauritius in relation to the distribution of profits.

An EU or non-EU parent company incorporates a Mauritian based company to collect royalties from an EU group of companies or other countries (e.g. Russia)

The Mauritian based Company is the owner of the IP:

*No withholding taxes in EU and other countries (e.g. Russia).

*Effective rate 2% on the profits arising from the use of IP rights.

*No withholding tax in Mauritius in relation to the distribution of profits.

A Mauritian company used as a holding company of IP companies for a tax free exit route.

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