🔹 Asset Protection
Each cell’s assets and liabilities are legally segregated—creditors of one cell cannot claim against the assets of another cell or the non-cellular assets of the PCC.
🔹 Tax Efficiency
PCCs benefit from Mauritius’ favorable tax regime, including an 80% partial exemption on qualifying income, reducing the effective tax rate to as low as 3.4% if the PCC licence is held through Global Business Company.
🔹 Versatility
A PCC can be used for multiple purposes—such as asset holding, insurance, collective investment schemes, structured finance, and pension plans.
🔹 No Minimum Capital Requirement
With no minimum capital requirement (except for certain regulated activities), PCCs allow for low-cost setup and operation across multiple cells.
🔹 Simplified Winding Up
The PCC Act protects solvent cells during the winding-up of insolvent ones, preserving value and integrity across the structure.
Mauritius provides a robust and cost-effective framework for structuring PCCs with global credibility and legal protection.
📧 Connect with us at info@axis.mu to explore how Axis can support your PCC setup with expert guidance and efficiency.


