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Corporate and Business Registration Department

A Department of the Ministry of Finance

Partnerships_Foundations_Sociétés

​​​​​​Limited Partnerships, Foundations, Sociétés and Limited Liability Partnerships Section ​
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Limited Partnerships 

Limited Partnerships are governed by the Limited Partnerships Act 2011. 
It is a business structure with two types of partners: 
         1.    General Partner (similar to Directors in a company)
         2.    Limited Partner (with a limited liability as shareholders in a company)
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   FAQs​​

   Code de Commerce​
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Foundations
Foundations are governed by the Foundations Act 2012.
Foundation can be established for such purposes as:
  •         ▪️​   ​ charitable;​
  •         ▪️   ​ non-charitable;
  •         ▪️   ​ both charitable and non-charitable foundations; or
  •         ▪️  ​  By Will
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Société

A société is an entity between 2 or more associés formed for a specific purpose. 

There are different types of Sociétés:-

        ▪️  Société Commerciale which includes Société en nom collectif et en commandité 
            simple
        ▪️​  ​Société Civile

Société Commerciale and Société en nom collectif et en commandité simple are governed by 
the Code Commerce (Amendment) Act, Act 21 of 1985 and are required to pay an Annual Registration Fee.

Société Civile is regulated by the Code Civil Mauricien.

Limited Liability Partnerships

Limited Liability Partnerships are governed by the Limited Liability Partnerships Act 2016.
​​​​​​​​​​​​​It is a business structure with at least two partners mostly engaged in activities such as Professional or Consultancy services 
     
Services offered are:
      
          ▪️  Registration of Sociétés, Limited Partnerships, Limited Partnerships and 
              Foundations by application or deed
          ▪️  Issue of certificates
          ▪️  Issue of Business Registration Card (where applicable)
          ▪️ ​ Verification of other documents such as change in Gérants, Associés,Partners,
              Change in capital or council members.
          ▪️  Filing of return by LPs
          ▪️  Filing of Financial Statements for LPs and LLPs
          ▪️  Winding Up/Dissolution-monitoring and compliance with the various legislations.
          ▪️​  Restoration: Whenever a request is made                                                                                        






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