Relocate Your Company from Dubai to Mauritius
Four ways to move a UAE business to Mauritius, and what changes with each one.
Moving a UAE company's operations to Mauritius is not a single procedure: it depends on whether the receiving entity is newly formed, exists alongside the UAE company, or attempts to carry over the same legal identity through redomiciliation. Most business owners we work with choose one of four paths, and the right one depends on the UAE free zone or mainland licence involved, the contracts and staff attached to the business, and how quickly banking needs to follow the move. A new Mauritius company that takes on existing contracts, clients and assets is the most common route, because it avoids depending on whether the UAE entity's home jurisdiction allows it to transfer out.
Keeping both structures in parallel is another common choice, particularly when UAE clients or banking relationships are easier to retain through the existing entity. Registration by continuation under the Mauritius Companies Act 2001 is possible in principle, but only if the UAE free zone authority or mainland registrar involved permits the company to transfer out of its jurisdiction; this must be confirmed case by case and is not available for every structure. Whichever route is chosen, moving a business also raises tax residence, banking and, where two entities remain linked, transfer pricing questions that need to be reviewed before any transfer begins.
This page sets out the options, what typically moves with the business, and the questions to ask before committing to a structure.
What Changes When a Business Moves
What Typically Moves With the Business
A relocation usually involves transferring existing contracts, client relationships, intellectual property, key staff and banking relationships to the Mauritius entity, together with any operating licences the new structure requires. Not everything transfers automatically: contracts may need consent from the other party, and some licences are tied to the original entity and cannot simply be reassigned.
Substance in Mauritius
Mauritius companies with cross-border activity, particularly a Global Business Company, need genuine substance to access tax treaty benefits and any partial exemption on foreign income: core income-generating activities carried out in Mauritius, adequately qualified staff, and expenditure proportionate to the business. A structure that only holds a UAE operation on paper does not meet this bar, subject to case-by-case review.
Winding Down or Deregistering in the UAE
If the UAE entity is eventually closed, the process generally involves settling liabilities, obtaining the relevant clearances and filing final accounts with the free zone authority or mainland registrar concerned; exact steps and timing depend on that authority, not on Mauritius. Some businesses choose to keep the UAE entity dormant or active instead of closing it.
Tax Residence of the New Company
A Mauritius company is generally tax resident if it is managed and controlled from Mauritius; where key decisions are still made from the UAE, its residence and the applicable tax treatment need individual review. This matters for whether the Mauritius-UAE double taxation agreement, in force since 2019/2020, can be relied on.
Transfer Pricing Between Two Entities
Where the UAE company and the Mauritius company continue to operate together, for example one invoicing the other or sharing staff and IP, transactions between them should be priced on an arm's length basis. This is reviewed case by case and depends on the specific structure and activities involved, not on a fixed formula.
Four Ways to Relocate a Company
New Mauritius Company With Transfer of Contracts and Assets
The most common route: a new company is incorporated in Mauritius, licensed through the Financial Services Commission where the activity requires it, and existing contracts, client relationships, intellectual property and other assets are transferred or renegotiated into its name. This avoids any dependency on whether the UAE entity's home jurisdiction permits it to transfer out, since the UAE company is not itself moved. It usually means new banking relationships, updated contracts where counterparties must consent, and a fresh assessment of tax residence for the new entity, subject to individual circumstances.
Parallel Structures: UAE and Mauritius Together
The UAE company continues operating, often to retain UAE clients, licensing or banking relationships that are easier to keep than rebuild, while the Mauritius company is set up alongside it for new activity, Africa or Asia-facing business, or personal residence purposes. This route avoids winding down the UAE entity but introduces transfer pricing questions if the two companies transact with each other, and requires clarity on which entity does what, reviewed case by case.
Progressive Transfer
Operations, contracts and staff move to the Mauritius company gradually rather than at a single point, often over several months, while the UAE entity is scaled down in parallel. This can reduce disruption to clients and banking relationships but generally takes longer and requires the two structures to coexist, with the same transfer pricing and tax residence questions as parallel structures, for as long as both remain active.
Registration by Continuation
Mauritius law allows a foreign company to be registered by continuation, keeping its legal personality, contracts and history, but only if the law of its home jurisdiction permits it to transfer out. Whether a specific UAE free zone entity, mainland company or offshore-type structure can do this must be confirmed case by case with the relevant free zone authority or registrar; it is not available for every UAE entity, and many businesses find a new company or parallel structure more straightforward.
How a Relocation Is Structured
Confidential Assessment
We review the UAE entity's structure, its free zone or mainland licence, existing contracts, staff and banking relationships, and what the move is meant to achieve, whether that is Africa-facing business, residence, or reduced reliance on a single jurisdiction. This forms the basis for recommending which of the relocation routes is likely to fit, subject to individual circumstances.
Choice of Relocation Route
Based on the assessment, we set out the practical implications of a new company, parallel structures, progressive transfer, or registration by continuation, including what each route requires from the UAE side and what it means for existing contracts and banking. The final choice remains the client's, made with full visibility on the trade-offs involved.
Mauritius Company Formation and Licensing
The Mauritius entity is incorporated, and where the activity requires a Global Business Licence or another FSC licence, that application is prepared and submitted, including the substance arrangements the licence will depend on.
Contract, Asset and Staff Transfer Planning
Existing contracts, intellectual property, key staff arrangements and other assets identified in the assessment are reviewed for what can transfer directly, what needs counterparty consent, and what should instead be renegotiated fresh with the Mauritius entity.
Banking Setup in Mauritius
A Mauritius bank account is opened for the new entity, which involves standard KYC and source-of-funds documentation; approval and timing are decided by the bank, not guaranteed by us.
UAE-Side Steps and Ongoing Compliance
Where the UAE entity is closed, scaled down or kept dormant, we coordinate the Mauritius side of that timeline; ongoing compliance for the Mauritius company, including its FSC obligations, financial reporting and tax residence position, continues afterward.
Frequently Asked Questions
Can I transfer my UAE trade licence to Mauritius?
No. A UAE trade licence is issued by a specific free zone authority or the mainland economic department and stays with that jurisdiction; it cannot be transferred to Mauritius. The Mauritius entity needs its own registration and, where the activity requires it, its own licence issued by the Financial Services Commission. What can move is the underlying business activity, contracts and clients, not the licence itself.
What happens to my UAE bank account?
That depends on the route chosen. If the UAE entity stays active alongside the Mauritius company, its bank account generally continues as before. If the UAE entity is closed, the account is closed as part of that process. Either way, the Mauritius company needs its own bank account, subject to the bank's own KYC and approval process.
Do my clients need new contracts?
Often, yes. Contracts signed by the UAE entity are usually with that legal entity, not with you personally, so moving the business to a new Mauritius company typically means novating or re-signing them with client consent. Some clients may prefer to keep contracting with the UAE entity if it remains active, which is one reason parallel structures are common.
Do I need to close the UAE entity first?
No, not necessarily. Many businesses set up the Mauritius company first and only wind down or deregister the UAE entity later, or keep both running in parallel. Registration by continuation is the exception, since it depends on confirming with the UAE authority whether outbound continuation is permitted before Mauritius registration can proceed.
What happens to my staff?
Staff based in the UAE generally remain under UAE employment law unless they also relocate; moving the business does not automatically move their employment contracts. Any staff who join the Mauritius operation, whether relocating or newly hired, are engaged under Mauritius employment terms, which is also relevant to the substance requirements of a Global Business Company.
Will the new company be tax resident in Mauritius?
Generally yes, if it is genuinely managed and controlled from Mauritius, but this is reviewed case by case rather than assumed. Where key management decisions continue to be made from the UAE, the company's tax residence and its ability to rely on the Mauritius-UAE double taxation agreement need individual assessment.
How long does relocating a company take?
It varies with the route chosen, the licence involved, and how quickly contracts, banking and any UAE-side steps can be completed, so we do not commit to a fixed timeline. A new company with straightforward activity typically moves faster than registration by continuation, which depends on confirmation from the UAE authority before it can even begin.