Private Equity

Limited Partnership

Limited Partnership (LP) is a non-conventional corporate structure enabling investors to limit their liabilities when investing in a pool of funds. Under the Mauritian regime, an LP consists of a general partner, who is responsible for the daily management, and one or more limited partners.

The LP may choose to be tax transparent, whereby the partners elect to pay the taxes on their income received.

Uses of LPs:

• Private equity and venture capital schemes
• Collective Investment Schemes and Closed-ended Funds
• Joint ventures
• Holding of property interests
• Estate planning
• Asset protection
• Tax and financial planning

Registration Fees