Can a UAE Company Redomicile to Mauritius?
A case-by-case legal question, not a standard service, with alternatives when continuation is not available.
Redomiciliation, also called registration by continuation, allows a company to change its jurisdiction of incorporation while keeping the same legal personality, the same contracts and the same corporate history. Under the Mauritius Companies Act 2001 (Part XXV), a foreign company can be registered by continuation in Mauritius, but only if the law of its home jurisdiction permits it to transfer out. This means the starting point is never Mauritius law, it is the rules of the UAE authority or registrar where the company was originally formed.
Some UAE free zones and registries allow outbound continuation for certain entity types; others do not, or restrict it to specific conditions. There is no single answer that applies to every UAE company: a DMCC entity, a DIFC entity, a mainland LLC and an offshore-type company each sit under different rules, and the position can change without much public notice. Because of this, we do not present redomiciliation as available or unavailable in general terms.
The first step is always to confirm, directly with the relevant UAE free zone authority or registrar, whether the specific entity is permitted to continue out. Where continuation is not permitted, or is available but not the most practical route, two common alternatives exist: incorporating a new Mauritius company and transferring contracts, assets and activity to it, or operating parallel structures in both jurisdictions for a period. Each option has different implications for banking, tax residence and client contracts, which are reviewed case by case before recommending a direction.
What Redomiciliation Involves
Legal continuation vs a new company
Registration by continuation transfers an existing company into Mauritius law without creating a new legal entity, so contracts and standing generally carry over, subject to Registrar approval. Incorporating a new Mauritius company is a separate legal entity from day one; contracts, bank relationships and client agreements need to be renewed or reassigned individually. The right choice depends on what your UAE entity is permitted to do.
What continuation preserves
When continuation is legally possible and completed, the company keeps its original date of incorporation and its contractual rights and obligations, because it remains the same legal person under a new jurisdiction. This differs from liquidating a UAE entity and starting fresh in Mauritius, which closes the old company's history. Continuation does not automatically preserve UAE licences or UAE bank accounts, which fall outside Mauritius law.
Mauritius-side conditions
On the Mauritius side, continuation requires an application to the Registrar of Companies, an updated constitution compliant with Mauritius law, and evidence of solvency. If the company will carry out Global Business activities such as international investment holding, an FSC licence and compliance with substance requirements are also needed before it can operate as a Global Business Company. These conditions apply regardless of the UAE side.
UAE-side approval needed
Continuation cannot proceed unless the UAE free zone authority, DIFC or ADGM registrar, or mainland licensing body confirms that the entity may transfer out of its jurisdiction. This approval, and any conditions attached such as clearing liabilities or notifying regulators, sits entirely with the UAE authority. This step must be raised directly with the relevant registrar before any Mauritius filing begins.
Banking KYC restarts anyway
Even where legal continuation is available, banks in Mauritius treat the company as a new relationship for know-your-customer purposes. Directors, shareholders, source of funds and the nature of the business are reviewed again, regardless of the company's continuity under company law. Continuation does not shorten the banking timeline in practice, and account opening should be planned as a separate process.
Tax implications on exit and entry
Moving a company's jurisdiction can trigger tax consequences in the UAE on exit and in Mauritius on entry, depending on the entity's activities and how the UAE authority treats the transfer. A Global Business Company is taxed on a resident basis, with the 80% partial exemption on specified foreign income available only where substance conditions are met. These implications should be reviewed with tax advice in both jurisdictions before deciding.
Redomiciliation by Type of UAE Entity
Free Zone Entity (e.g. DMCC, DIFC, ADGM, JAFZA, IFZA, RAKEZ)
UAE free zones are separate registries, each with its own companies law and its own rules on whether an entity can transfer out. Some free zone authorities allow a form of outbound continuation or strike-off with transfer; others only allow liquidation and re-incorporation elsewhere. Because these rules differ by free zone and can be updated, we do not assume continuation is available for any specific free zone entity. Confirm directly with the entity's free zone authority or registrar whether outbound continuation is permitted, and under what conditions, before planning a Mauritius filing.
Mainland (Onshore) LLC
A UAE mainland company is licensed by the Department of Economic Development of its emirate rather than a free zone authority, and mainland companies law does not generally provide for a company to continue into a foreign jurisdiction. In most cases, moving a mainland business to Mauritius means incorporating a new Mauritius company and transferring contracts and assets, then closing or restructuring the UAE licence separately. Confirm the current position with the relevant Department of Economic Development or registrar before assuming either continuation or closure is the only path, since local rules can vary.
Offshore-Type Company (e.g. JAFZA Offshore, RAK ICC)
Offshore-type UAE companies are structured for holding and international activity rather than local trading, and their registries have their own rules on transfer or continuation, separate from onshore free zones. Some offshore registries permit a form of redomiciliation out; others require liquidation and reincorporation. As with any UAE entity, the position depends on the specific registry and the company's own constitutional documents. Confirm with the relevant offshore registrar whether outbound continuation is permitted before deciding between continuation, a new Mauritius company, or maintaining both structures in parallel.
Frequently Asked Questions
Can any UAE company redomicile to Mauritius?
Not automatically. Mauritius law allows a foreign company to be registered by continuation only if the law of its home jurisdiction permits it to transfer out. Whether that applies to your UAE entity depends on the specific free zone, mainland authority or offshore registry involved, and this must be confirmed case by case with that authority before anything is filed in Mauritius. Many UAE entities are not permitted to continue out, in which case incorporating a new Mauritius company and transferring the business is the usual alternative.
What is the difference between redomiciliation and forming a new Mauritius company?
Redomiciliation, or registration by continuation, keeps the same legal entity and its history, moving it from UAE law to Mauritius law, subject to approval on both sides. Forming a new Mauritius company creates a separate legal entity, so contracts, bank accounts and client relationships need to be transferred or renewed individually. Continuation can preserve continuity where it is legally available; where it is not, or where a fresh structure is simpler, a new company is a common and practical alternative.
How do I find out if my UAE entity can continue out?
You need to check directly with the authority that licensed the company: the relevant free zone authority, the DIFC or ADGM registrar, the emirate's Department of Economic Development for a mainland licence, or the offshore registry for an offshore-type company. Their companies regulations, not Mauritius law, determine whether an outbound transfer of incorporation is permitted and what conditions apply. We can help structure the Mauritius side once that position is confirmed, but the UAE-side answer has to come from the UAE authority itself.
Does redomiciliation avoid the need for a new bank account?
No. Mauritius banks apply know-your-customer checks to every new relationship, including a continued company, so directors, shareholders, source of funds and business activity are reviewed again regardless of legal continuity. Continuation does not shorten or simplify this review. Banking should be planned as a separate process running alongside the redomiciliation or incorporation, with realistic expectations about the documentation and time it typically requires.
Will redomiciliation affect my company's tax position?
It can, on both the UAE and Mauritius sides, depending on how the UAE authority treats the transfer and how the company is taxed once it is in Mauritius. A Global Business Company is Mauritius tax resident and may qualify for partial exemption on specified foreign income where substance conditions are met; a domestic company is taxed at the standard rate on Mauritius business. These outcomes depend on individual circumstances and should be reviewed with tax advice before deciding on continuation over a new company.
What happens to my UAE trade licence during redomiciliation?
The UAE licence is separate from the Mauritius process and is handled entirely under UAE rules by the licensing authority. Depending on the entity and the authority's requirements, this can mean cancelling the licence, transferring it, or keeping it active alongside a new Mauritius structure. This needs to be raised directly with the UAE authority as part of confirming whether outbound continuation is permitted, since the two processes run on different timelines and requirements.
If continuation isn't available, what are my options?
The most common alternative is to incorporate a new Mauritius company and transfer contracts, clients, assets and, where relevant, staff arrangements to it, while closing or restructuring the UAE entity separately. Some businesses instead keep both structures running in parallel for a period, using the UAE entity for regional activity and the Mauritius entity for other markets. Which option fits depends on your contracts, banking relationships and long-term plans, and is best assessed through a confidential review of your specific situation.
Is a Golden Visa or similar residency relevant to redomiciliation?
Redomiciliation is a company law process and is separate from personal residence permits. A director or shareholder moving personally to Mauritius would look at options such as the Investor Occupation Permit or other permits on their own merits and eligibility, independent of whether the company itself is continued or newly incorporated. The two decisions are usually assessed together in a confidential review, but they follow different legal frameworks and conditions.