February 29, 2024

Promulgation of the Limited Liability Partnerships (Application) Regulations

The Limited Liability Partnerships (Application) Regulations 2024 (the “Regulations”) have been promulgated in February 2024 and aims at broadening the scope of the Limited Liability Partnerships (LLPs) Act such that LLPs can henceforth hold an ownership interest in, or to enter into contractual relationships with, entities offering professional or consultancy services.

It will be recalled that the LLP Act was enacted in 2016 with the main objective of offering a structuring alternative to persons engaged in the following activities:


  • offering professional or consultancy services;
  • holding a Global Legal Advisory Services licence; or
  • engaging in such other activities as may be prescribed.

The Regulations are expected to encourage more entities in Mauritius or located abroad to be incorporated as LLPs.