Protected Cell Company

A Protected Cell Company (“PCC”), most commonly known as a Segregated Portfolio Company, is a legal structure that enables a company to have one or more cells.

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Protected Cell Company


  • A PCC can be used to hold assets outside or in Mauritius

  • Used to structure finance and market transactions

  • Used in cases of multi-class investment funds to prevent liabilities from spilling over

  • Can be applied to insurance businesses to avoid the risk of cross liability of participants


  • Subject to an effective tax rate of 0-3% when incorporated as a GBC1

  • May benefit from the network of Double Taxation Avoidance Agreements

  • No minimum capital requirement

  • Unlimited number of cells may be provided with their own name or designation

  • May be incorporated, continued or converted from an existing company

Protected Cell Company

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