- Private equity investments: SA headquarter company vs Mauritius GBC1 regime0.63 MB
Following a sincere effort to establish South Africa as an attractive “Gateway into Africa”, South African tax laws and exchange controls provide significant incentives for private equity investments, not only into Africa, but also in the rest of the world, to be routed through South Africa as holding jurisdiction.
In this publication, the South African headquarter company (HQ) regime, which gives effect to these incentives, is compared to the other popular, and competing, investment holding regime, namely the regime offered by Mauritius for Global Business Companies 1 (generally referred to as the GBC1 regime).
This article is general in nature and is premised on a simple investment structure in terms of which interest and dividend income, as well as gains from the disposal of shares, could be generated.
Written by By Doelie Lessing and Daleen Malan, Werksmans Attorneys
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