The year 2025 marks a strategic phase for the real estate market in Mauritius. After several cycles of expansion, the market is entering a more balanced period, while remaining extremely attractive to international investors and local buyers. The tax changes announced for 2026, combined with continued strong demand for residential and high-end properties, are shaping a changing real estate landscape. This...
The double taxation agreement between Mauritius and Luxembourg plays a central role for international investors, corporate groups, expatriates, and high net worth individuals. In a context marked by increased controls, the OECD, the MLI (multilateral instrument) and the automatic exchange of information, understanding this agreement is essential for structuring an investment, setting up a business or...
For any individual or company considering investing or conducting cross-border activities, the issue of income taxation in multiple countries is paramount. The risk of “double taxation” — i.e., being taxed twice in two jurisdictions on the same income — can become a major obstacle to the decision to invest. As an attractive international jurisdiction, the Republic of Mauritius has established a...
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