BUSINESS IN MAURITIUS · CORPORATE RECORDS
Mauritius Company Register and Corporate Records
The Mauritius corporate registry is part of the legal infrastructure through which company information, statutory filings and ongoing compliance are maintained.
The role of the corporate registry
The Corporate and Business Registration Department incorporates companies, registers businesses and receives statutory filings.
Registry information should be treated as a living record. Directors must ensure that company changes are filed and that internal records correspond with official information.
What a company search can show
A search may confirm a company’s registered name, number, status, registered office, officers and available filed documents.
Registry searches are useful starting points but do not replace full legal, financial, regulatory or commercial due diligence.
Statutory registers
Companies should maintain accurate registers of shareholders, directors, beneficial owners and other prescribed information.
Minutes, resolutions, share records and accounting documents help demonstrate who owns and controls the company and how decisions were authorised.
Beneficial ownership
Legal ownership and beneficial ownership are not always identical. Companies must identify the natural persons who ultimately own or control them under applicable rules.
Structures involving companies, trusts, nominees or family arrangements require clear supporting documentation.
Annual returns and registration fees
Annual registry filings and fees preserve good standing and update key corporate information. They are separate from income-tax returns and financial statements.
Missing deadlines can lead to penalties, enforcement action and eventual removal from the register.
Records used by banks and investors
Banks commonly request recent registry extracts, constitutions, ownership charts, board resolutions and beneficial-owner information.
During an investment or sale, the buyer will reconcile registry data with contracts, tax filings, accounts, licences and internal registers.
Practical corporate due diligence
Confirm status and officers, verify authority to sign, inspect licences and material agreements and validate beneficial ownership.
For significant transactions, obtain certified documents and professional legal review rather than relying only on informal database results.
Keeping records reliable
Use one controlled corporate file, maintain a change log and update banks, tax authorities and licensing bodies after material changes.
Board and shareholder decisions should be documented when they are made—not reconstructed months later.
Reliable records create commercial trust.
Accurate corporate records support banking, investment, licensing, due diligence and long-term governance.
Explore Mauritius1331Frequently asked questions
Who maintains the Mauritius company register?
The Corporate and Business Registration Department maintains the corporate and business registration system.
Can the public search for a company?
Official systems provide company and business search functions, although available documents and fees may vary.
What is an official company extract?
It is a registry-generated record confirming selected registered information at a point in time.
Is the registry enough for due diligence?
No. Legal, financial, tax, regulatory and beneficial-ownership checks may also be required.
Are annual returns the same as tax returns?
No. Registry filings and tax filings are separate obligations.
Should an inactive company still comply?
Usually yes until it is properly closed or removed from the register.