Mauritius is a preferred jurisdiction for most types of fund structures including Listed Funds, Hedged Funds, Property Funds and Private Equity Funds, ptrotected cell companies and variabe capital companies.

Funds registered with the FSC in Mauritius are incorporated under the Companies Act 2001and are licensed under the Financial Services Act 2007 and the Securities Act 2005 as amended (the ‘Securities Act’).

Funds are classified based on investment objectives and target investor profiles, operating either as open-ended or closed-end funds.

• Open-ended fund has a variable share capital, which can issue and redeem shares at any time.
• Closed-ended funds have a fixed share capital.  They are open initially for entry during the primary offering and thereafter closed for entry and exit for a predetermine.