The fiscal inquisition prompts high net worth investors to low tax jurisdictions. Among the attractive ones, Mauritius is a good choice, in a white OCDE list, with a rising financial center. Several options are available to the investor looking for tax optimization. 

A GBC2 company could be formed by the investor to hold financial assets outside Mauritius because this type of company is non-resident. Formalities are easy and it is reserved for non-residents with a simplified administration. It allows making international trade operations, managing financial assets, invoicing, and investments. The beneficial owner is not disclosed by authorities.

The physical relocation through the Franco-Mauritian (or other jurisdictions) tax treaty allows to live on location at least 6 months per year. A GBL1 company, which is resident, will be created and shelter financial assets that remain in Europe. The financial incomes will be reported in Mauritius, and will be taxed at a 15% rate, less a tax credit of 80%, or 3% an effective rate. A Tax Certificate will be issued to taxpayers who can justify in the taxes paid in France, through the use of the tax treaty, or in other jurisdictions concerned by the tax treaties in force: Belgium; China; Cyprus; Germany; India; Indonesia; Italy; Kuwait; Luxembourg; Oman; Pakistan; South Africa; Sweden; Thaïland; and United Kingdom, but not limited too.

The IRS scheme allows the investor to buy a real estate property in Mauritius, from € 500,000 values, with a loan for 70% LTV. The investor will obtain a residence permit for himself and his family. The tax will be 15% on income repatriated to Mauritius, less a 80% discount if French or citizen of a country covered by a tax treaty. He must reside at least 6 months per year on the island the first two years and at least one day from the third year. The wealth could be managed in another jurisdiction, like Switzerland or Luxembourg, without tax, in full confidentiality with a Mauritius company or trust structure.

The trust is an attractive structure of Mauritius because it can be non-resident and therefore exempt from taxation on the spot. It is a highly confidential structure which can hold many types of assets. It is used for private wealth management for the estate and to manage assets in a family setting. It is a structure of legal and tax optimization. The trust could be owned by a Jersey foundation to add safety and confidentiality to the benefical owners, both structures being in white jurisdictions as far as OECD listing is concerned.