{"id":1418,"date":"2019-01-14T14:58:43","date_gmt":"2019-01-14T10:58:43","guid":{"rendered":"https:\/\/pro-mauritius.com\/?page_id=1418"},"modified":"2023-07-14T10:39:10","modified_gmt":"2023-07-14T06:39:10","slug":"gesetze","status":"publish","type":"page","link":"https:\/\/pro-mauritius.com\/home\/recht\/gesetze\/","title":{"rendered":"Rechtssystem und Gesetze"},"content":{"rendered":"

[et_pb_section fb_built=”1″ fullwidth=”on” admin_label=”Hero Section” _builder_version=”4.16″ global_colors_info=”{}”][et_pb_fullwidth_header title=”Gesetze” subhead=”Das Rechtssystem von Mauritius” background_overlay_color=”rgba(0,0,0,0.15)” content_max_width=”550px” _builder_version=”4.16″ title_level=”h3″ title_font=”Verdana|700||on|||||” title_text_color=”#edbb5f” title_font_size=”14px” title_letter_spacing=”2px” title_line_height=”1.4em” content_font=”Verdana|600|||||||” content_font_size=”16px” content_line_height=”2em” subhead_font=”Times New Roman|700||on|||||” subhead_font_size=”48px” subhead_letter_spacing=”3px” subhead_line_height=”1.4em” background_color=”rgba(255,255,255,0)” background_image=”https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/law-firm-18.jpg” custom_button_one=”on” button_one_border_width=”1px” button_one_border_color=”rgba(255,255,255,0.3)” button_one_border_radius=”0px” button_one_letter_spacing=”1px” button_one_font=”Saira Extra Condensed|600||on|||||” button_one_icon=”$||divi||400″ button_one_icon_color=”#edbb5f” custom_button_two=”on” button_two_border_width=”1px” button_two_border_color=”rgba(255,255,255,0.3)” button_two_border_radius=”0px” button_two_letter_spacing=”1px” button_two_font=”Saira Extra Condensed|600||on|||||” button_two_icon=”$||divi||400″ button_two_icon_color=”#edbb5f” module_alignment=”right” custom_margin=”|||” custom_padding=”8%||260px|” button_one_text_color_hover=”#edbb5f” button_two_text_color_hover=”#edbb5f” button_one_bg_color_hover=”rgba(0,0,0,0)” button_two_bg_color_hover=”rgba(0,0,0,0)” global_colors_info=”{}” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_one_text_color__hover_enabled=”on” button_one_text_color__hover=”#edbb5f” button_two_text_color__hover_enabled=”on” button_two_text_color__hover=”#edbb5f” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_one_bg_color__hover_enabled=”on” button_one_bg_color__hover=”rgba(0,0,0,0)” button_two_bg_color__hover_enabled=”on” button_two_bg_color__hover=”rgba(0,0,0,0)”]<\/p>\n

Mauritius hat ein hybrides System, das das britische Common Law und den franz\u00f6sischen Code Napoleon miteinander kombiniert, wobei die moderne Gesetzgebung im Unternehmensbereich, Bankwesen, Finanzen und Besteuerung einen starken englischen Anstrich hat.<\/p>\n

[\/et_pb_fullwidth_header][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”FAQ” _builder_version=”4.16″ custom_padding=”30px|0px|10px|0px|false|false” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” gutter_width=”4″ _builder_version=”4.16″ custom_padding=”0|0px|13px|0px|false|false” animation_style=”fade” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” header_font=”|700|||||||” header_font_size=”38px” header_line_height=”1.3em” header_2_font=”Times New Roman|600|||||||” header_2_font_size=”30px” header_2_letter_spacing=”1px” header_2_line_height=”1.3em” header_3_font=”Verdana|700||on|||||” header_3_text_color=”#edbb5f” header_3_font_size=”14px” header_3_letter_spacing=”1px” header_3_line_height=”2em” header_4_font=”||||||||” header_5_font=”||||||||” header_6_font=”||||||||” text_orientation=”center” max_width=”1080px” module_alignment=”center” custom_margin=”||10px||false|false” global_colors_info=”{}”]<\/p>\n

\u00dcberblick \u00fcber das Rechtssystem in Mauritius<\/h1>\n

[\/et_pb_text][et_pb_divider color=”#edbb5f” divider_weight=”2px” _builder_version=”4.16″ max_width=”60px” module_alignment=”center” height=”2px” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ custom_padding=”27px|0px|59px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” global_colors_info=”{}”]<\/p>\n

Die verschiedenen Gesetze, denen Unternehmen und Investmentgesellschaften unterliegen, kodifizierten \u00fcberwiegend die Prinzipien des englischen Common Law. Die relevantesten Gesetze f\u00fcr Unternehmen sind unten aufgef\u00fchrt. Zus\u00e4tzliche Regulierungen sind zu beachten, den einschl\u00e4gigen Gesetzesbl\u00e4ttern ver\u00f6ffentlicht werden, zum Beispiel von der Regierung in der Government Gazette oder von der FSC in ihren Rundbriefen (Circular Letters).<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row use_custom_gutter=”on” gutter_width=”4″ _builder_version=”4.16″ custom_padding=”0|0px|13px|0px|false|false” animation_style=”fade” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_2_font=”Times New Roman|600|||||||” header_2_font_size=”30px” header_2_letter_spacing=”1px” header_2_line_height=”1.3em” header_3_font=”Verdana|700||on|||||” header_3_text_color=”#edbb5f” header_3_font_size=”14px” header_3_letter_spacing=”1px” header_3_line_height=”2em” header_4_font=”||||||||” header_5_font=”||||||||” header_6_font=”||||||||” text_orientation=”center” max_width=”1080px” module_alignment=”center” custom_margin=”||10px||false|false” global_colors_info=”{}”]<\/p>\n

Die wichtigsten Gesetze in Mauritius<\/h2>\n

[\/et_pb_text][et_pb_divider color=”#edbb5f” divider_weight=”2px” _builder_version=”4.16″ max_width=”60px” module_alignment=”center” height=”2px” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,1_4,1_4,1_4″ _builder_version=”4.16″ custom_padding=”27px|0px|47px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Legal Entities” use_icon=”on” font_icon=”||divi||400″ image_icon_width=”50px” _builder_version=”4.16″ header_font=”|700|||||||” body_font=”||||||||” text_orientation=”center” custom_margin=”0px|||0px” custom_padding=”10px|5px|10px|5px” box_shadow_style=”preset1″ icon_font_size=”50px” global_colors_info=”{}”]<\/p>\n

Companies Act 2001\u00a0\"\"<\/a><\/p>\n

Protected Cell Companies Act 1999 \"\"<\/a><\/p>\n

Foundations Act 2012 \"\"<\/a><\/p>\n

Insolvency Act 2009 \"\"<\/a><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Financial Services” use_icon=”on” font_icon=”||divi||400″ image_icon_width=”50px” _builder_version=”4.16″ header_font=”|700|||||||” body_font=”||||||||” text_orientation=”center” custom_padding=”10px|5px|10px|5px” box_shadow_style=”preset1″ icon_font_size=”50px” global_colors_info=”{}”]<\/p>\n

Financial Services Act 2007 \"\"<\/a><\/p>\n

The Finance (Miscellaneous Provisions) Act 2021\u00a0\"\"<\/a><\/p>\n

Securities Act 2005 \"\"<\/a><\/p>\n

Securities (Central Depository, Clearing and Settlement) Act 1996 \"\"<\/a><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Insurance” use_icon=”on” font_icon=”~||divi||400″ image_icon_width=”50px” _builder_version=”4.16″ header_font=”|700|||||||” text_orientation=”center” custom_padding=”10px|5px|10px|5px” box_shadow_style=”preset1″ icon_font_size=”50px” global_colors_info=”{}”]<\/p>\n

Captive Insurance Act 2015 \"\"<\/a><\/p>\n

Insurance Act 2005 \"\"<\/a><\/p>\n

The Insurance (Amendment) Act 2015 \"\"<\/a><\/p>\n

[\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_blurb title=”Miscellaneous” use_icon=”on” font_icon=”i||divi||400″ image_icon_width=”50px” _builder_version=”4.16″ header_font=”|700|||||||” body_font=”||||||||” text_orientation=”center” custom_padding=”10px|5px|10px|5px” box_shadow_style=”preset1″ icon_font_size=”50px” global_colors_info=”{}”]Trusts Act 2001 \"\"<\/a><\/p>\n

Limited Partnerships Act 2011 \"\"<\/a><\/p>\n

Private Pension Schemes Act 2012 \"\"<\/a><\/p>\n

Financial Intelligence and Anti-Money Laundering Act 2002 \"\"<\/a>
\n[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”FAQ” _builder_version=”4.16″ custom_padding=”50px|0px|10px|0px|false|false” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” gutter_width=”4″ _builder_version=”4.16″ custom_padding=”27px|0px|0|0px|false|false” animation_style=”fade” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_2_font=”Times New Roman|600|||||||” header_2_font_size=”30px” header_2_letter_spacing=”1px” header_2_line_height=”1.3em” header_3_font=”Verdana|700||on|||||” header_3_text_color=”#edbb5f” header_3_font_size=”14px” header_3_letter_spacing=”1px” header_3_line_height=”2em” header_4_font=”||||||||” header_5_font=”||||||||” header_6_font=”||||||||” text_orientation=”center” max_width=”1080px” module_alignment=”center” custom_margin=”||10px||false|false” global_colors_info=”{}”]<\/p>\n

Compliance: Niedrige regulatorische B\u00fcrden<\/h2>\n

[\/et_pb_text][et_pb_divider color=”#edbb5f” divider_weight=”2px” _builder_version=”4.16″ max_width=”60px” module_alignment=”center” height=”2px” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.16″ text_font=”||||||||” ul_font=”||||||||” ul_line_height=”1.5em” ol_font=”||||||||” ol_line_height=”1.5em” global_colors_info=”{}”]<\/p>\n

Gl\u00fccklicherweise ist die Regulierungsdichte im Vergleich zu Europa und den USA sehr \u00fcberschaubar. Gesch\u00e4ftsinhaber, Unternehmen und Investoren profitieren von dem hohen Niveau an \u00f6konomischer und finanzieller Freiheit sowie die niedrigen Kosten, die aus Besteuerung und Compliance resultieren. Gleichzeitig sind die Rechte von Minderheitsgesellschaftern im internationalen Vergleich gesetzlich sehr gut gesch\u00fctzt.<\/p>\n

Gr\u00f6\u00dfere Gesetzes\u00e4nderungen folgen normalerweise einer voraussehbaren Abfolge von Schritten:<\/p>\n

 <\/p>\n

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Im Juni jedes Jahres werden beabsichtigte neue Gesetze und Regulierungen sowie Gesetzes\u00e4nderungen und -streichungen, die im folgenden Fiskaljahr (1. Juli bis 30. Juni) in der \u201eBudget Speech\u201c angek\u00fcndigt. Zu diesem Zeitpunkt sind viele Details noch unklar. Einige Projekte und Initiativen m\u00f6gen die erforderliche Finanzierung innerhalb des vorgesehenen Zeitraums erhalten, andere jedoch nicht.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_5,3_5,1_5″ _builder_version=”4.16″ custom_padding=”0|0px|17px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_button button_text=”2.” button_alignment=”right” _builder_version=”4.16″ custom_button=”on” button_text_size=”16px” button_text_color=”#FFFFFF” button_bg_color=”#e09900″ button_border_width=”0px” button_border_radius=”0px” button_font=”|600|||||||” global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_button][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ global_colors_info=”{}”]<\/p>\n

Diskussionen und Konsultationen zwischen Regierung und Marktteilnehmern.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_5,3_5,1_5″ _builder_version=”4.16″ custom_padding=”0|0px|17px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_button button_text=”3.” button_alignment=”right” _builder_version=”4.16″ custom_button=”on” button_text_size=”16px” button_text_color=”#FFFFFF” button_bg_color=”#e09900″ button_border_width=”0px” button_border_radius=”0px” button_font=”|600|||||||” global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_button][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.19.5″ hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Im Juli wird der \u201eFinance Bill\u201c der \u00d6ffentlichkeit als Entwurf pr\u00e4sentiert, der s\u00e4mtliche gesetzliche \u00c4nderungen enth\u00e4lt. Kleinere Details bed\u00fcrfen ggf. der Klarstellung.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_5,3_5,1_5″ _builder_version=”4.16″ custom_padding=”0|0px|17px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_button button_text=”4.” button_alignment=”right” _builder_version=”4.16″ custom_button=”on” button_text_size=”16px” button_text_color=”#FFFFFF” button_bg_color=”#e09900″ button_border_width=”0px” button_border_radius=”0px” button_font=”|600|||||||” global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_button][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ global_colors_info=”{}”]<\/p>\n

Weitere Konsultationen zwischen Regierung und Marktteilnehmern.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_5,3_5,1_5″ _builder_version=”4.16″ custom_padding=”0|0px|17px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_button button_text=”5.” button_alignment=”right” _builder_version=”4.16″ custom_button=”on” button_text_size=”16px” button_text_color=”#FFFFFF” button_bg_color=”#e09900″ button_border_width=”0px” button_border_radius=”0px” button_font=”|600|||||||” global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_button][\/et_pb_column][et_pb_column type=”3_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.19.5″ hover_enabled=”0″ global_colors_info=”{}” sticky_enabled=”0″]<\/p>\n

Der \u201eFinance Act\u201c wird im August vom Parlament genehmigt, ggf. mit (meist geringf\u00fcgigen) \u00c4nderungen, Streichungen und Erg\u00e4nzungen zum “Finance Bill”.<\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_5″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Quote” _builder_version=”4.16″ background_position=”top_right” custom_margin=”|||” custom_padding=”50px|0px|26px|0px|false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ max_width=”700px” custom_padding=”|||” animation_style=”slide” animation_direction=”bottom” animation_intensity_slide=”10%” animation_starting_opacity=”100%” use_custom_width=”on” custom_width_px=”700px” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ background_color=”#ffffff” custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”Times New Roman|700|||||||” text_text_color=”#000000″ text_font_size=”26px” text_line_height=”1.8em” header_font=”||||||||” header_2_font=”||||||||” header_3_font=”Verdana|700||on|||||” header_3_text_color=”#edbb5f” header_3_font_size=”14px” header_3_letter_spacing=”1px” header_3_line_height=”2em” header_4_font=”||||||||” text_orientation=”center” animation_style=”flip” animation_direction=”top” animation_duration=”1500ms” locked=”off” global_colors_info=”{}”]<\/p>\n

“Mauritius is characterized by strong business dynamism and sustained by lean administrative requirements that enable companies to open and close with relative ease.”<\/p>\n

[\/et_pb_text][et_pb_divider color=”#edbb5f” divider_weight=”2px” _builder_version=”4.16″ max_width=”60px” module_alignment=”center” height=”2px” locked=”off” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.16″ text_font=”Verdana|600|||||||” text_font_size=”16px” text_line_height=”2em” text_orientation=”center” locked=”off” global_colors_info=”{}”]Global Competitiveness Report 2018
\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_button button_url=”https:\/\/pro-mauritius.com\/rankings\/” button_text=”Mehr zu Mauritius im globalen Vergleich” button_alignment=”center” _builder_version=”4.16″ global_colors_info=”{}” button_text_size__hover_enabled=”off” button_one_text_size__hover_enabled=”off” button_two_text_size__hover_enabled=”off” button_text_color__hover_enabled=”off” button_one_text_color__hover_enabled=”off” button_two_text_color__hover_enabled=”off” button_border_width__hover_enabled=”off” button_one_border_width__hover_enabled=”off” button_two_border_width__hover_enabled=”off” button_border_color__hover_enabled=”off” button_one_border_color__hover_enabled=”off” button_two_border_color__hover_enabled=”off” button_border_radius__hover_enabled=”off” button_one_border_radius__hover_enabled=”off” button_two_border_radius__hover_enabled=”off” button_letter_spacing__hover_enabled=”off” button_one_letter_spacing__hover_enabled=”off” button_two_letter_spacing__hover_enabled=”off” button_bg_color__hover_enabled=”off” button_one_bg_color__hover_enabled=”off” button_two_bg_color__hover_enabled=”off”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Feature – Image Right” _builder_version=”4.16″ custom_margin=”|||” custom_padding=”50px|0px|6px|0px|false|false” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.16″ width=”90%” max_width=”90%” module_alignment=”center” custom_margin=”|||” custom_padding=”27px|0px|3px|0px|false|false” animation_style=”fade” use_custom_width=”on” width_unit=”off” custom_width_percent=”90%” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”||40px|6%” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_2_font=”Times New Roman|600|||||||” header_2_font_size=”30px” header_2_letter_spacing=”1px” header_2_line_height=”1.3em” header_3_font=”Verdana|700||on|||||” header_3_text_color=”#edbb5f” header_3_font_size=”14px” header_3_letter_spacing=”1px” header_3_line_height=”2em” max_width=”1080px” global_colors_info=”{}”]<\/p>\n

Regionale Integration in Afrika: COMESA, SADC & IORA<\/h2>\n

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Mauritius ist das einzige internationale Finanzzentrum, das Mitglied in allen gro\u00dfen regionalen Organisationen Afrikas ist:<\/p>\n

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    \n
  • Southern African Development Community (SADC)<\/li>\n
  • Common Market for Eastern and Southern Africa (COMESA)<\/li>\n
  • Indian Ocean Rim Association (IORA). (The Coordinating Secretariat of IORA is located at Ebene, Mauritius.)<\/li>\n<\/ul>\n

    [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/comesasadc_map.jpg” show_bottom_space=”off” force_fullwidth=”on” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” _builder_version=”4.16″ animation_style=”fade” box_shadow_style=”preset1″ box_shadow_color=”rgba(12,12,12,0.36)” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”FAQ” _builder_version=”4.16″ custom_padding=”27px|0px|14px|0px|false|false” global_colors_info=”{}”][et_pb_row use_custom_gutter=”on” gutter_width=”4″ _builder_version=”4.16″ custom_padding=”27px|0px|0|0px|false|false” animation_style=”fade” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” header_font=”||||||||” header_2_font=”Times New Roman|600|||||||” header_2_font_size=”30px” header_2_letter_spacing=”1px” header_2_line_height=”1.3em” header_3_font=”Verdana|700||on|||||” header_3_text_color=”#edbb5f” header_3_font_size=”14px” header_3_letter_spacing=”1px” header_3_line_height=”2em” header_4_font=”||||||||” header_5_font=”||||||||” header_6_font=”||||||||” text_orientation=”center” max_width=”1080px” module_alignment=”center” custom_margin=”||10px||false|false” global_colors_info=”{}”]<\/p>\n

    Multilaterale Vereinbarungen von Mauritius<\/h2>\n

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    Durch neue juristische Praktiken haben manche L\u00e4nder bzw. L\u00e4ndergruppen ihre Gesetze und Regelwerke einseitig anderen L\u00e4ndern aufoktroyiert oder sogar auf die ganze Welt ausgedehnt.<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ _builder_version=”4.16″ custom_padding=”22px|0px|17px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/european-flag.jpg” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” _builder_version=”4.16″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ global_colors_info=”{}”]<\/p>\n

    In Europa gibt die Europ\u00e4ische Union<\/strong> nicht nur beinahe w\u00f6chentlich neue Gesetze, Regulierungen, Verordnungen und Direktiven heraus, sondern sie reguliert auch Transaktionen zwischen Personen und K\u00f6rperschaften ihrer Mitgliedsl\u00e4nder mit Personen und K\u00f6rperschaften von Drittstaaten. Ein gutes Beispiel hierf\u00fcr ist die Regulierung (EU) 2016\/679 (General Data Protection Regulation; <\/strong>in Deutschland: Datenschutzgrundverordnung<\/strong>). Mauritius hat daraufhin seine eigenen Gesetze ge\u00e4ndert, um den Anforderungen dieser Regulierung in vollem Umfang zu entsprechen.<\/p>\n

    Positiv sei vermerkt, dass Mauritius zu den Unterzeichnerstaaten des European Union Economic Partnership Agreement<\/strong> (EU-EPAs) geh\u00f6rt. Ein wichtiger Bestandteil dieser Vereinbarung besteht darin, dass Exporte aus Mauritius in die EU ohne Quotenbeschr\u00e4nkung erfolgen d\u00fcrfen. Dar\u00fcber hinaus d\u00fcrfen Ursprungsregeln flexibel angewendet werden, es gibt Mechanismen f\u00fcr die Beilegung von Streitigkeiten, sowie M\u00f6glichkeiten von Entwicklungskooperationen.<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ _builder_version=”4.16″ custom_padding=”30px|0px|17px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/oecd_logo.jpg” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” _builder_version=”4.16″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ global_colors_info=”{}”]<\/p>\n

    Der Common Reporting Standard<\/strong> (CRS) <\/strong>ist ein Standard f\u00fcr den automatischen Austausch von Informationen zwischen Steuerbeh\u00f6rden \u00fcber Bankkonten von Steuerpflichtigen verschiedener L\u00e4nder auf globaler Ebene, den die OECD in 2014 entwickelt hat. Mauritius startete seine Berichtst\u00e4tigkeit in 2018.<\/p>\n

    Allerdings erlaubt das OECD-Regelwerk den teilnehmenden L\u00e4ndern, im Einzelnen zu bestimmen, welche Bankkonten berichtspflichtig sind (und welche nicht). Um herauszufinden, welche Bankkonten und Finanzinformationen unserer Klienten in Mauritius berichtspflichtig sind, ist Teil unserer Beratungsdienstleistungen.<\/p>\n

    Das Globale Forum f\u00fcr Transparenz und Informationsaustausch in Steuerangelegenheiten<\/strong> (Global Forum on Transparency and Exchange of Information for Tax Purposes)\u00a0 hat Mauritius am einen 20. August 2017 als \u201ecompliant jurisdiction\u201c eingestuft. Mauritius steht damit auf der so genannten Wei\u00dfen Liste. Dies ist ein klarer Wettbewerbsvorteil gegen\u00fcber manchen kleinen Inselstaaten in der Karibik und dem Pazifik, die diesen Status nicht besitzen<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,3_4″ _builder_version=”4.16″ custom_padding=”30px|0px|0|0px|false|false” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/us-flag.jpg” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” _builder_version=”4.16″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][et_pb_column type=”3_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ global_colors_info=”{}”]<\/p>\n

    Unter dem United States Africa Growth & Opportunities Act<\/strong> (AGOA)<\/strong> hat Mauritius als Teil von Afrika zollfreien Zugang zu den US-M\u00e4rkten f\u00fcr \u00fcber 7000 Produkte inklusive Kleidung, Schuhe, Wein, Autokomponenten und landwirtschaftliche Produkte.<\/p>\n

    Der Foreign Account Tax Compliance Act (FATCA)<\/strong> <\/em>ist ein Bundesgesetz der Vereinigten Staaten von Amerika von 2010, das allen nicht-amerikanischen Finanzinstitutionen auferlegt, ihre Kundenbasis nach Indizien einer \u201eU.S. Person\u201c zu durchsuchen, und die Identit\u00e4ten und Verm\u00f6genswerte solcher Personen dem US-Schatzamt zu melden.<\/p>\n

    Wir sind in der gl\u00fccklichen Lage, mit Managementgesellschaften und Banken in Mauritius zusammen zu arbeiten, die U.S. Personen als Gr\u00fcnder, Gesellschafter, Beg\u00fcnstigte, Trustees sowie als Eigent\u00fcmer und Bevollm\u00e4chtigte von Bankkonten f\u00fcr Privatleute und Unternehmen akzeptieren.<\/em><\/p>\n

     <\/p>\n

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    Mauritius ist Mitglied der Multilateral Investment Guarantee Agency (MIGA)<\/strong>, einem Teil der Weltbank-Gruppe. MIGA stellt nichtkommerzielle Garantien (Versicherungen) f\u00fcr grenz\u00fcberschreitende Investments in L\u00e4ndern der sich entwickelnden Welt zur Verf\u00fcgung. Diese Garantien, f\u00fcr die ein fester Zinssatz pro Jahr gezahlt werden muss, sch\u00fctzen Investoren gegen die Risiken von Enteignung, Krieg, zivilen Unruhen, Transferbeschr\u00e4nkungen, Vertragsbruch und Nichthonorierung staatlicher finanzieller Verpflichtungen. In Mauritius niedergelassene Unternehmen sind dazu berechtigt, MIGA-Garantien in Anspruch zu nehmen.<\/p>\n

     <\/p>\n

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    Reduzierung politischer Risiken durch Investitionsschutzabkommen<\/h2>\n

    [\/et_pb_text][et_pb_divider color=”#edbb5f” divider_weight=”2px” _builder_version=”4.16″ max_width=”60px” module_alignment=”center” height=”2px” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”2_3,1_3″ _builder_version=”4.16″ custom_padding=”39px|0px|17px|0px|false|false” global_colors_info=”{}”][et_pb_column type=”2_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”||||||||” ul_font=”||||||||” ul_line_height=”1.5em” global_colors_info=”{}”]<\/p>\n

    Mauritius hat mit 24 afrikanischen L\u00e4ndern Investitionsschutzabkommen (Investment Promotion and Protection Agreements; IPPAs) geschlossen, von denen bereits 10 in Kraft sind.<\/p>\n

    Ein solches IPPA bietet Investoren der Mitgliedsl\u00e4nder \u00fcblicherweise die folgenden Garantien an:<\/p>\n

      \n
    • Freie Repatriierung von Investitionskapital und Ertr\u00e4gen;<\/li>\n
    • Garantie gegen Enteignung;<\/li>\n
    • Meistbeg\u00fcnstigungsklausel in Bezug auf die Behandlung von Investments, Kompensation f\u00fcr Verluste im Falle von Krieg, bewaffneten Konflikten, Aufst\u00e4nden usw.;<\/li>\n
    • Arrangements f\u00fcr die Beilegung von Konflikten zwischen Investoren und den Mitgliedstaaten.<\/li>\n<\/ul>\n

      [\/et_pb_text][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/ippa_map.jpg” align_tablet=”center” align_phone=”” align_last_edited=”on|desktop” _builder_version=”4.16″ global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

      Mauritius hat ein hybrides System, das das britische Common Law und den franz\u00f6sischen Code Napoleon miteinander kombiniert, wobei die moderne Gesetzgebung im Unternehmensbereich, Bankwesen, Finanzen und Besteuerung einen starken englischen Anstrich hat.\u00dcberblick \u00fcber das Rechtssystem in MauritiusDie verschiedenen Gesetze, denen Unternehmen und Investmentgesellschaften unterliegen, kodifizierten \u00fcberwiegend die Prinzipien des englischen Common Law. Die relevantesten Gesetze […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":1414,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":""},"yoast_head":"\nRechtssystem und Gesetze von Mauritius im \u00dcberblick - Pro Mauritius<\/title>\n<meta name=\"description\" content=\"Das Rechtssystem in Mauritius: Wichtigste Gesetze, Compliance, regionale Integration, multilaterale Vereinbarungen, Investitionsschutzabkommen\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pro-mauritius.com\/home\/recht\/gesetze\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rechtssystem und Gesetze von Mauritius im \u00dcberblick - Pro Mauritius\" \/>\n<meta property=\"og:description\" content=\"Das Rechtssystem in Mauritius: Wichtigste Gesetze, Compliance, regionale Integration, multilaterale Vereinbarungen, Investitionsschutzabkommen\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pro-mauritius.com\/home\/recht\/gesetze\/\" \/>\n<meta property=\"og:site_name\" content=\"Pro Mauritius\" \/>\n<meta property=\"article:modified_time\" content=\"2023-07-14T06:39:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/pdf_icon_small.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"25 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/pro-mauritius.com\/home\/#website\",\"url\":\"https:\/\/pro-mauritius.com\/home\/\",\"name\":\"Pro Mauritius\",\"description\":\"One-stop Consulting for companies, entrepreneurs and expats relocating to Mauritius\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/pro-mauritius.com\/home\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/pro-mauritius.com\/home\/recht\/gesetze\/#primaryimage\",\"inLanguage\":\"en-US\",\"url\":\"https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/pdf_icon_small.jpg\",\"contentUrl\":\"https:\/\/pro-mauritius.com\/wp-content\/uploads\/2018\/11\/pdf_icon_small.jpg\",\"width\":19,\"height\":25},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/pro-mauritius.com\/home\/recht\/gesetze\/#webpage\",\"url\":\"https:\/\/pro-mauritius.com\/home\/recht\/gesetze\/\",\"name\":\"Rechtssystem und Gesetze von Mauritius im \\u00dcberblick - 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