A Protected Cell Company (PCC) is a type of company which allows the segregation of assets and liabilities of different cells from one another and from the non-cellular assets of the PCC. Such a structure limits the liability of each cell to its cellular assets primarily and to the non-cellular assets secondarily. One cell cannot be liable for another cell in the PCC.

A PCC, despite having different cells with their own distinct name or designation or denomination, has a single legal personality. A cell does not have a separate legal identity.

Incorporation of a Protected Cell Company

AAcapital International Limited prepares all the necessary documents for the incorporation of a PCC and or the creation of cells. The application is submitted to the relevant government bodies by AAcapital International Limited.

We act as company secretary and provides the resident directors.

We prepare the accounts and liaises with auditors for auditing of the financial statements.

We file your tax returns with the Mauritius Revenue Authority.

Key Features of a Protected Cell Company
Name	"Protected Cell Company" or "PCC" to be included after the name of a PCC
Cell Name	Each cell to have its own distinct name
Assets of PCC	Cellular assets or non-cellular assets or both Cellular assets of each cell to be kept separate from each other and from non-cellular assets
Liability of PCC	Limited to a particular cell primarily If assets of the particular cell are insufficient, the PCC's non-cellular assets are secondarily liable but never the cellular assets of another cell
Taxation
Capital
Corporate Tax	15% - can avail to partial exemption of 80% depending on activity
Tax Return	Yes - quarterly and annual
Capital Gains Tax	No
Bank Account	To maintain principal bank account in Mauritius at all times
Directors	At least 2 resident directors
Shareholders	Minimum 1
Company Secretary	Qualified and resident in Mauritius
Registered Office	Shall be in Mauritius