Company Limited By Guarantee (CLBG)

A Company Limited by Guarantee (CLBG) is a type of company structure in Mauritius that is commonly used for non-profit organizations and social enterprises.

The primary characteristic of a CLBG is that it does not have any shareholders, but rather members who guarantee to contribute a certain amount in the event of the company winding up.

This structure provides several benefits, including limited liability for members and the ability to apply for tax exemptions for charitable or non-profit activities.

CLBGs must still file annual accounts and tax returns though and must still satisfy regulatory requirements with regards to compliance. A CLBG must have at least one resident Director.

Key Services

  • Formation of CLBG
  • Drafting of constitution
  • Provision of resident directors
  • Application for GBL licence (optional)
  • Company secretarial services
  • Provision of a registered office address;
  • Opening of bank accounts in Mauritius
  • Application for Tax Residence Certificates (optional)
  • Compliance review
  • Other related services