The Legal system in Mauritius

Mauritius has a hybrid legal system, combining both civil laws and common law practices. As such, our legal system is governed by principles derived both from the French Code Napoleon and the British common law.

The Supreme Court of Mauritius is the superior Court of the island, having unlimited jurisdiction to hear and determine any civil or criminal proceedings under any laws other than a disciplinary law and such jurisdiction and powers as may be conferred upon it by the Constitution or any other laws.

Mauritius has, after acceding to the status of Republic, retained the right of appeal to the Judicial Committee of the Privy Council, which remains the highest appellate Court of the Country.

In the past ten years, the legal framework of Mauritius has seen dramatic changes as far as commercial legislation is concerned. Commercial activities are now regimented by targeted, incisive and comprehensive legislations which cater for the regulation and promulgation of commercial activities both onshore and offshore.

International Legal Services

The Global Legal Advisory Services (GLAS) license is applicable for international law firms interested in establishing regional offices in Mauritius to provide legal services in regard to global business, international arbitration, corporate law, taxation law, foreign and international law. The GLAS licenses are licensed and regulated by the Financial Services Commission (FSC) and are eligible for a 5-year corporate tax holiday.

Key Statistics

   7 Law Firms listed on the Legal 500

   Over 150 practicing attorneys

   Over 500 practicing barristers

Investment Opportunities

The Law Practitioners’ Act 1984 was recently amended to enable the setting up of the following:

  • A local office of a foreign law firm, that is Stand-alone office – Section 10G of the Law Practitioners Act (examples: Wortels Lexus, Harneys)
  • Joint venture between a Mauritian law firm and a foreign law firm as per Section 10H of the Law Practitioner’s Act (example: Appleby)
  • A foreign lawyer as per Section 10K of the Law Practitioners Act