Using African Tax Havens to Structure International Holdings: Mauritius & Seychelles

By ClintonOur Publications

In today’s competitive global economy, savvy investors and multinational businesses are constantly seeking ways to structure international holdings that are both compliant and tax-efficient. Two of Africa’s most strategic offshore jurisdictions—Mauritius and Seychelles—offer powerful tools for businesses seeking low-tax environments, confidentiality, and asset protection.

At Clinton Consultancy, we specialize in helping foreign investors structure their holdings using African tax-friendly jurisdictions, while also offering nominee director and shareholder services, and coordinating with regulated offshore trust providers.

? 1. Why Mauritius & Seychelles?

These jurisdictions are not just palm-fringed island destinations—they’re globally recognized as investment-friendly offshore hubs for holding companies, trusts, and special purpose vehicles.

Mauritius Highlights:

  • Effective corporate tax rate as low as 3% for Global Business Companies (GBCs)
  • Over 40 double taxation treaties, including with the UK, South Africa, and India
  • No capital gains tax, no withholding tax on dividends paid to non-residents
  • Well-regulated by the Financial Services Commission (FSC)
  • OECD-compliant with a strong legal framework (common law)

Seychelles Highlights:

  • Zero tax on foreign-sourced income for International Business Companies (IBCs)
  • Minimal reporting and disclosure requirements
  • Fast incorporation and flexible corporate structures
  • Popular for asset holding, consulting entities, and intellectual property
  • Confidentiality protection under law

? 2. Nominee Director & Shareholder Agreements

For investors wanting privacy or indirect control in their foreign subsidiaries, nominee arrangements are crucial—but must be handled with precision and legality.

Clinton Consultancy drafts robust nominee agreements that:

  • Define clear powers, roles, and fiduciary duties
  • Include protective clauses like POAs, indemnities, and exit triggers
  • Ensure full compliance with anti-money laundering and transparency laws
  • Guard against the misuse of nominee powers or corporate hijacking

?? 3. Offshore Trust Structuring

Looking to shield assets, optimize inheritance planning, or hold shares in multiple jurisdictions? Offshore trusts in Mauritius and Seychelles can offer:

  • Asset protection from creditors or litigation
  • Confidentiality with trustee control
  • Tax planning benefits, depending on residency

We work directly with regulated trust service providers to ensure your trust structure is legally sound and tailored to your commercial or personal goals.

? 4. Use Ghana as the Operational Hub, Mauritius/Seychelles as the Holding Base

Our strategic recommendation for investors in Africa:

  • Operate in Ghana (political stability, strong legal system, access to ECOWAS & AfCFTA)
  • Hold equity or IP via Mauritius or Seychelles, for tax efficiency and international reach

This dual-structure strategy combines operational credibility with offshore flexibility—while remaining fully legal and compliant.

? Why Work with Clinton Consultancy?

  • Africa-focused expertise in corporate structuring, cross-border tax, and regulatory law
  • In-depth knowledge of offshore jurisdictions and legal frameworks
  • Hands-on experience with foreign direct investment, nominee setups, and trusts
  • Network of FSC-licensed trust companies and offshore firms

Let us help you build smart, secure, and efficient international holding structures.

? Call us: +233 (0)27 252 2695
? Email: info@clintonconsultancy.com