Regulatory Alerts2026-06-30
Added · Updated
Notes on the Monitoring of Substance Requirements
The Financial Services Commission Mauritius (FSC) is launching a data survey to monitor compliance with Section 71(3)(a)(i) of the Financial Services Act 2007, which mandates Global Business Licence holders (GBCs) to conduct core income generating activities in Mauritius. GBCs must report whether they claimed partial exemption for 2025 income categories and, if engaged in investment holding, specify if investments are pure equity or other. The survey's baseline is December 31, 2025, with submissions due by July 20, 2026.
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