Global Headquarters Administration Licence

Global Headquarter Administration Licence

The Global Headquarters Administration licence allows multi-national companies to centralise their operational, administrative and financial functions in a jurisdiction that ranks first amongst the African countries – and 13th globally out of 190 countries – in the World Bank’s Ease of Doing Business 2020 report.

Common uses of a GHA licence

The GHA Licence permits the holder to provide at least three (3) of the services listed to at least three (3) affiliates within a multinational grouping:

Administration and general management

Business planning, development and coordination

Economic and investment research and analysis

Services related to international corporate headquarters in Mauritius

Economic substance requirements

Companies holding a GHA Licence are eligible for an eight-year (8) tax holiday on corporate income, subject to meeting the licensing requirements. In addition, there is no capital gains tax or withholding tax on dividends and interest in Mauritius.

Further to standard Global Business Company (GBC) licencing requirements, a company that holds a GHA Licence is also required to meet the following economic substance requirements:

1

Have a physical office in Mauritius

2

Employ a minimum of 10 professionals, with at least two at managerial level

3

Incur annual expenditure of at least MUR5 million (approx. USD150,000).

4

A primary bank account in Mauritius

Taxation

1

8 years tax holiday on corporate income, subject to meeting its licensing requirements

2

No capital gains tax

3

No withholding tax on dividend or interest in Mauritius

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