Mauritius: Fund Management/ REITs

The Mauritius fund industry demonstrated significant resilience and adaptability in 2025, successfully navigating a complex period of global tax reform and heightened regulatory standards. The year was defined by the integration of the 2025 Finance Act’s new tax framework (including the Qualified Domestic Minimum Top-Up Tax, or QDMTT) and a reinforced focus on economic substance, such as the two resident director rule for global business companies (GBCs).

With a focus on sustainable growth, this year's Summit of the Francophone Institute of Financial Regulators (Institut Francophone de la Régulation Financière – IFREFI)