We charge fixed annual fees for our services.
Not transactional fees.

We focus on Mauritius Global Business Companies, Investment Holding companies (priced and private holdings), Property Holding companies, IP Holding structures and Service companies.
Our services include:

– Incorporation (Mauritius, BVI, Seychelles and other where required).
– Provision of Mauritius or Seychelles resident Board.
– Provision of Secretary.
– Provision of Registered Office address (Mauritius companies only).
– Maintenance and retention of Member, Secretary and Director registers.
– Maintenance of statutory records.
– Provision of Authorised Signatories.
– Implementation of management of corporate governance.
– Day to day administration.
– Accounting and Bookkeeping.

We offer discretionary trust solutions.
Our services include:

– Establishment.
– Provision of Mauritius resident Trustee.
– Day to day administration.
– Maintenance of statutory records.
– Accounting and Bookkeeping.

We offer services to establish Mauritius foundations or administer foundations established in other jurisdictions.
Our services include:

– Formation of a foundation.
– Provision of Qualified Member of Council
– Member and providing other members if required.
– Provision of Business Address.
– Day to day administration
– Maintenance of statutory records.
– Accounting and Bookkeeping.


and Practical

For further details please download our factsheets

Invariably, the accumulation of wealth carries the need to protect assets. In this regard, offshore Trusts can provide a wide range of benefits to individuals or companies.


  • A Trust can be a tax resident or a tax exempt entity.
  • Trusts resident for tax can access double taxation agreements.
  • There may be up to four Trustees, at least one of which should be resident in Mauritius.
  • A Trust is protected in the event of bankruptcy or action by creditors, subject to safeguards against abuse (intent to defraud).
  • The Court is unlikely to enforce a foreign judgement in the respect of heirship or marital disputes.
  • A Trust may be publicly registered, but there is no statutory requirement to do so.

A Foundation is a hybrid legal entity combining the features of a Trust and a Company. Like a Company, it is a separate legal person capable of owning assets. Like a Trust, it has a founder who endows property.


  • A Foundation can be charitable or non-charitable, or both.
  • A Foundation is for the benefit of a person, or class of persons, or to carry out a specified purpose, or both.
  • A Foundation can hold property, investments, art,
  • A Founder can also be a Beneficiary.
  • A Foundation can be established in life, or by means of a Will.
  • A Foundation must have a Charter.
  • A Foundation must be registered and issued with a certificate of registration in order to be legal.
  • A Foundation requires a Mauritian Secretary and Registered Office (LCA).
  • A Foundation requires a Council – one member of which must reside in Mauritius (LCA).
    International Company

    L C Abelheim offers international / offshore company formation and administration services for a variety of companies and special purpose vehicles in a number of jurisdictions, including Jersey, Guernsey, the British Virgin Islands (BVI) and the Seychelles.

    Double Taxation Agreements - Mauritius

    Mauritius has concluded 43 Double Taxation Avoidance Treaties, and is party to a series of treaties under negotiation. Whilst we agree that “Taxation is the price which civilized communities pay for the opportunity of remaining civilized”, we don’t necessarily think you should have to pay twice.

    Global Fund

    Every Global Fund domiciled in Mauritius is licensed by the Mauritius Financial Services Commission (“FSC”). The salient features of Mauritius domiciled Global Funds are set out below.

    Protected Cell Company (PCC)

    A Protected Cell Company is similar to a multi-class company / fund. Whereby, there are various classes of shares which may either invest collectively in one or more portfolio(s), or separately in distinct portfolio(s).

    L C Abelheim Company Flyer

    L C Abelheim is an independently owned Trust company that has operated in Mauritius since 2008.

    We will remain independent.

    The leadership team have almost 80 years of experience in the offshore industry – from Guernsey, to the BVI and Mauritius; and focus daily on their responsibilities of management, and their dedication to grooming new leaders.

    Add that to the extensive knowledge, experience and qualifications of our Team – and you have a powerhouse dedicated to helping you create and protect your legacy.