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Mauritius CRS Updates: Self-Certs, Resident FIs, Jurisdiction Lists
On February 9, 2026, the Mauritius Revenue Authority (MRA) posted three communiques related to the Common Reporting Standard (CRS). Day 1 Self-Certifications The MRA announced stronger requirements related to the collection of customer / investor self-certifications. Self-certifications are required to be collected from all new individual and entity account holders as well as from controlling persons of Passive Non-Financial Entities (NFE). Previously, a Financial Institution
Elizabeth A. McMorrow
Feb 14


Mauritius: Updated CRS Jurisdiction List
The Mauritius Revenue Authority (MRA) posted the updated list of Common Reporting Standard (CRS) Reportable Jurisdictions for Y2023 reporting. Mauritius added the following 16 jurisdictions: The complete list of jurisdictions: The deadline for reporting Y2023 data to the MRA is July 31, 2024. For assistance, please contact me via my contact page or at elizabeth@elizabethmcmorrowlaw.com .
Elizabeth A. McMorrow
Jan 29, 2024


Mauritius Updated CRS Y2022 Jurisdiction List
The Mauritius Revenue Authority (MRA) posted the updated list of Common Reporting Standard (CRS) Reportable Jurisdictions for Y2022 reporting. The MRA also reminded Financial Institutions (FIs) of the requirement to treat Investment Entities in Non-Participating Jurisdictions as Passive Non-Financial Entities (NFEs) to identify Controlling Persons. The deadline for reporting Y2022 data to the MRA is July 31, 2023. For assistance, please contact me via my contact page or at.
Elizabeth A. McMorrow
Jun 22, 2023
Mauritius Increasing AML & International Tax Enforcement
The Mauritius Revenue Authority (MRA) held its annual press conference on September 3, 2021. Among the issues discussed were anti-money laundering (AML) initiatives and international taxation. The highlights of the conference demonstrate financial institutions must ensure they have a strong compliance program in place if they choose to do business in Mauritius. AML Mauritius established the AML/CFT Unit in the Fiscal Investigations Department in February 2020. The goals of th
Elizabeth A. McMorrow
Sep 3, 2021
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