The regulatory framework for Investment Dealers in Mauritius is designed to ensure the integrity and transparency of financial markets within the jurisdiction. Governed by the Securities (Licensing) Rules, the framework outlines the operational, compliance, and financial requirements for entities engaging in the trading, advice, and management of securities and portfolios for clients. This comprehensive set of regulations aims to protect investors, promote fair and efficient markets, and reduce systemic risk, with the Financial Services Commission of Mauritius overseeing the licensing and supervision of Investment Dealers to uphold these standards.
is subject to income tax at the rate of 15% on its chargeable income. It can avail itself of a partial exemption of 80% on the income it derives subject to complying with the substance requirement conditions as well as to the following:
It must carry out its core income generating activities in Mauritius;
It must employ directly or indirectly, an adequate number of suitably qualified persons to conduct its core income generating activities; and
It must incur a minimum expenditure proportionate to its level of activities.
It is mandatory that your application for an Investment Dealer Licence be channelled through a Management Company. Credentia International Management Ltd (“Credentia”) is licenced as a Management Company and is conversant with the relevant provisions of the law, guidelines and Circulars which the Financial Services Commission has issued or may issue from time to time.
