Legal Environment by Sector

General Introduction
The Republic of Mauritius is a parliamentary democracy modelled on the British system. The separation of powers among the three branches of the Government, namely the Legislative, the Executive and the Judiciary, is embedded in the Constitution. The President is the Head of State while the Prime Minister has full executive power and is the Head of Government. The National Assembly comprises seventy Members, out of which sixty-two are elected every five years during parliamentary elections. Eight are chosen according to a best-loser system.
The Mauritian legal system is an amalgam of French and British legal traditions.
The French ruled over the island from 1715-1810, and the British, from 1810-1968. These two successive colonisations have shaped the legal system of Mauritius in its early days, and the imprints they have left on our laws and on the administration of justice on the island continue to be felt to this date.

The French period gave us the Code Napoléon and two subsidiary texts, the Code de Procédure Civile and the Code de Commerce. These texts still partly governs some aspects of our civil law today, namely contractual law, law of “sociétés”, civil rights, property law, and civil procedure.

However the British colonisation period has had a much greater impact on our legal system, with considerable influence of Anglo-Saxon traditions on the organisation of our judiciary and parliamentary system, and on our legislation. For instance, the core of our civil and criminal laws, business laws, company laws, evidence and court procedure laws are inspired by British legislation.

Today, Anglo-Saxon traditions continue to prevail over French ones, and many provisions of the three French texts previously mentioned have been repealed and replaced by enactments inspired by British legislation.
Moreover, although Mauritius has been a Republic since 1992, the country is still a member of the Commonwealth. The Privy Council in London is the Supreme Court of Appeal.

Commerce and Industry: Main legislations by Sector

A. Laws applicable to all sectors:

Company and Business Laws
Companies Act 2001
Business Facilitation Act
Local Government Act
Code Civil Mauricien
Code de Commerce
Code de Procédure Civile
The Investment Promotion Act

Taxation Laws
Income Tax Act
Value Added Tax Act
Customs Tax Act
Customs Tariff Act
Excise Act
Double Taxation Agreements

Criminal Laws
Criminal Code Act
Financial Intelligence and Anti-Money Laundering Act
Prevention of Corruption Act
The Economic Crime and Anti-Money Laundering Act
Non-Citizens Property Restriction Act

Property Laws
Land Acquisition Act
Landlord and Tenant Act
Land Duties and Taxes Act
State Lands Act

Trade and Consumer Protection Laws
Competition Act
Fair Trading Act
Legal Metrology Act
Consumer Protection Act
Public Health Act

Employment Laws
Employment Rights Act
Employment Relations Act
Occupational Safety, Health and Welfare Act
Remuneration Orders
Non-Citizens Employment Restriction Act
Additional Remuneration Act
End of Year Gratuity Act
Sex Discrimination Act

Environmental Laws
The Environment Protection Act
Dangerous Chemicals Act
Forests and Reserves Act

Intellectual Property Laws
Copyright Act
The Patents, Industrial Designs and Trademarks Act
The Protection Against Unfair Practices (Industrial Property Rights) Act

Communications and Media Law
Data Protection Act
Electronic Transaction Act
ICT Act
Postal Services Act
Computer Misuse and Cybercrime Act

B. Main Laws by Sector

C. Laws of General Application

The above documents are available at the Chamber.