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Netherlands vs Mauritius: which jurisdiction wins?
Netherlands vs Mauritius — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.
| Netherlands | Mauritius | |
|---|---|---|
| Tax headline | 25.8% corporate; participation exemption for holdings | 15% with partial exemption (effective ~3%) |
| Formation days | 5 | 10 |
| First-year cost | $6,500 | $4,500 |
| Treaties | 95+ | 46+ |
| Substance | Substance decree — mandatory directors, payroll, office | Substance required for GBC status |
| Banking | ING, Rabobank, ABN AMRO | MCB, SBM, AfrAsia |
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