A Fund serves as a collective investment vehicle, pooling capital from multiple investors to access a diversified portfolio spanning equities, bonds, real estate, and alternative assets. Managed in line with a defined investment strategy, funds cater to a broad investor base—ranging from retail participants to institutional and high-net-worth individuals.
- Flexible structures: In Mauritius, funds are typically established as companies, limited partnerships, or protected cell companies, and may be structured as open-ended or closed-end in line with the Securities Act 2005.
- Management options: A fund can be self-managed or operated under the oversight of a licensed Collective Investment Scheme (CIS) Manager. While appointment of a CIS Manager is not mandatory, establishing one in Mauritius is common practice, strengthening both regulatory credibility and tax residency positioning.
- Regulatory oversight: Licensing by the Mauritius Financial Services Commission (MFSC) requires promoters and key stakeholders of the Investment Manager to demonstrate—
- A proven track record in fund management
- Full compliance with all applicable regulatory requirements
- Global competitiveness: Mauritius has positioned itself as a premier and well-regulated domicile for investment funds, underpinned by its strong legal framework, investor-friendly environment, and extensive Double Taxation Avoidance Agreement (DTAA) network.
