These are companies that have a fixed period of life/duration. In some countries they are referred to as companies of limited duration (LDC).

An application may be made to the Registrar for the registration of a company as an LLC: (a) at the time of incorporation of the company; (b) by a company incorporated outside Mauritius when applying for continuation or; (c) by an existing company at any other time after incorporation or registration.

An application for registration as an LLC by an existing company or a company also applying for continuation must be accompanied by either: (a) a certified copy of the relevant extract of the company’s constitution, or (b) a resolution of the company altering its constitution for that purpose, limiting the life of the company to a period not exceeding 50 years from the date of incorporation.

An LLC must have at least two shareholders and cannot be registered unless it has a constitution.


Although under the Companies Act 2001, a company does not require a constitution and may have only one shareholder, provisions relating to LLCs still require an LLC to have a constitution and at least two shareholders.


A company will automatically cease to be a Limited Life Company if the company passes a resolution to alter its constitution and provide for the period of duration of the company to be extended to more than 150 years from the date of its incorporation.

In the event that a foreign company decides to cease its operations in Mauritius, it is required to notify the Registrar within seven days of this decision. Following the notification, the Registrar will remove the company’s name from the Register of Foreign Companies after a period of three months.

This policy ensures that companies operating in Mauritius maintain a clear and transparent framework for their duration and operations. By stipulating these requirements, Mauritius upholds a structured and reliable business environment that aligns with international standards. The necessity for an LLC to have a constitution and at least two shareholders further ensures accountability and governance within such companies. Moreover, the ability to extend the company’s duration up to 150 years provides flexibility for long-term planning and operations while maintaining regulatory oversight.

The Registrar’s authority to grant waivers under specific circumstances adds a layer of practicality, allowing for exceptions where compliance might be impractical or unnecessary. This balance between regulation and flexibility is crucial for fostering a conducive business environment in Mauritius.