Office, LOgistics and freepOrt

As the world’s fastest growing offshore jurisdiction and strategically located at the heart of the burgeoning Asia - Africa trade corridor, Mauritius is ideally positioned to establish itself as one of Africa’s most attractive regional logistics and business hubs.

A trustworthy financial investment centre, Mauritius − ranked 1st out of 47 African countries for ease of doing business − offers key benefits in terms of investment protection in the region through:

• An impressive track record of democratic culture and political stability as pillars of more than three decades of sustained economic growth

• A reputed offshore sector with attractive fiscal regimes• Reliable and modern infrastructure• World-class port, Freeport access and logistics facilities• Daily flights to Europe, Africa, Asia & the Middle East• An efficient & reliable banking system as well as a stable legal

framework• Schemes enabling foreigners to acquire freehold property and

to obtain permanent residency permits• Low corporate tax• Vast network of Double Taxation Treaties• 100% foreign ownership

Trade between Asia and Africa, which together account for three-quarters of the world’s 7 billion people, rose more than 400 percent from 2001 through 2010*. These trade flows are expected to accelerate, driven by the burgeoning middle classes in Asia’s emerging economic giants – China and India – whose appetite for Africa’s commodities is growing, and by rising economic growth in sub-Saharan Africa (SSA), which is increasing the demand for Asian manufactured goods.

Over the last decade, Mauritius has established itself as a strategic, progressive and trusted business destination. Its location in the Indian Ocean at the crossroad of international trade corridors offers easy connectivity to the African continent, Asia, Middle East, Europe & Australia.

Mauritius has embraced the highest standards of international practices that have made it among the most open, competitive & low tax economies in the world. Strategically positioned as the nexus of Asia-Africa trade offering

• Free repatriation of profits, dividends and capital• A well trained and bilingual pool of professionals• No capital gains tax and tax-free dividends• Presence of international players• Offshore asset protection and a network if IPPAs

*Data from the United Nations and the Population Reference Bureau show

DUBAIDELHI

MUMBAIBANGALORE

CHENNAI

CHINA

PERTH

SHANGHAI

BEIJING

PARIS

LONDON

CAPE TOWNDURBAN

JOHANESBURGRÉUNION

RODRIGUESANTANANARIVO

KUALA LUMPUR

SINGAPORE

MAURITIUS

NAIROBI

mahebourg4.5 km

curepipe25 km

black river58 km

32 km

70 km

airport

Grand Baie

ebene35 km

Bagatelle38 km

Port Louis47 km

Vacoas phoenix

46 kmflacq

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SSR INTERNATIONAL AIRPORT

1. BUSINESS GATEWAY 2. ENTERTAINMENT COMPLEX 3. SPORTS COMPLEX 4. EDUCATION FACILITIES

5. MEDICAL CENTRE 6. DODO REMAINS & PARK 7. CHRISTIANE VALLET PALM FOREST 8. LEISURE RESORTS & PUBLIC BEACH

A sustainable and vibrant city - integrating current needs and aspirations, spanning future requirements and expectations revolving around a “Live - Work - Play” concept.

A 50-year development vision identifying the airport region as a hub and catalyst for development in the South-Eastern region of the country which will offer judiciously conceived infrastructure and real-estate developments to businesses and firms wishing to efficiently connect to international trade and partners.

A 481 hectare mixed-use sustainable development made possible with the collaboration of the European Investment Bank, JV Architects Studio Ltd - the first and only ISO certified architectural practice in Mauritius and the leading South African architectural firm Boogertman + Partners (Pty) Ltd whose international practice engages in projects throughout Africa by continually embracing social, economic, and functional challenges through “Excellence by Design”.

Mon Trésor is designed and meant to be a flagship of 21st century conurbation lifestyle, cast in sustainable values and focused on quality of life, where professional, private and social life all lie within reach; an inclusive community with a genuine local spirit and a cosmopolitan flavour.

tHe sMart citY scHeMe & incentiVes

The Smart City Scheme is an ambitious economic development programme set up by the Government of Mauritius aimed at consolidating the Mauritian international business and financial hub by creating ideal conditions for working, living and spurring investment through the development of smart cities across the island. The Smart City Scheme provides an enabling framework and a package of attractive fiscal and non-fiscal incentives to investors for the development of smart cities across the island.

The concept paves the way for investors to develop and invest in:• A mix of commercial, leisure and residential uses that, as a

whole, achieves physical and functional integration and creates a pedestrian-oriented urban environment

• A combination of office, light industrial, education, medical and tourism clusters

• High-technology and innovation cluster• Infrastructure to service green-field sites with roads and inspiring

landscaping• Clean technology aimed at carbon and waste reduction, efficient

transport• Low-energy consumption buildings• Digital solutions, urban sensing technologies and big data analytics• Energy production and water management and utilities• High-end residential estate• Real estate investment management

incentiVes & eXeMptiOns tO tHe sMart citY deVeLOper

(a) Companies issued with a registration certificate as a smart city developer is EXEMPTED from the payment of:(i) Income tax for a period of 8 years(ii) Land transfer tax and registration duty(iii) Land conversion tax in respect of the land earmarked for the development of nonresidential components (office and business parks, ICT and innovation clusters, tourist, leisure and entertainment facilities including hotels and golf courses, renewable energy and green initiatives);(iv) Value added tax in respect of buildings and capital goods(v) Customs duty on the import or purchase of any dutiable goods, other than

furniture, to be used in the infrastructure works and construction of buildings under the Scheme(vi) Morcellement tax for the subdivision of land(b) A smart city developer is granted accelerated annual allowance that will be granted at a rate of 50% of the costs in respect of capital expenditure incurred on:(i) Renewable energy(ii) Energy-efficient equipment or noise control device;(iii) Water-efficient plant and machinery and rainwaterharvesting equipment and system(iv) Pollution control equipment or device, including wastewater recycling equipment(v) An effective chemical hazard control device(vi) A desalination plant(vii) Composting equipment(viii) Equipment for shredding, sorting and compacting plastic and paper for recycling.

acQUisitiOn Of residentiaL prOpertY

Any person or entity including domestic or foreign companies, may acquire a built-up residential property(c) No minimum price for the acquisition of a residential unit.(d) First time Mauritian buyers are exempted up to Rs 200,000 from payment of registration duty on acquisition of a residential unit under the scheme.(e) Members registered under the Mauritian Diaspora Scheme are exempted from the payment of registration duty on acquisition of a residential unit under the scheme.(f) Any non-citizen acquiring a residential property for a sum exceeding USD 500,000 (or its equivalent in any hard convertible foreign currency) is eligible to apply for a residence permit.(g) No restrictions on the rental or resale of residential units.(h) Possibility to acquire life rights under the Scheme.(i) A non-citizen having held a residence permit for a continuous period of 2 years, and having invested over USD 5 million or its equivalent in Mauritius, is eligible to apply for registration/naturalization as a citizen of Mauritius.

*Conditions apply (Learn more on www.invest.mauritius)

ideaL LOcatiOnThe conveniently close location of Mon Trésor Business gateway at the doorstep of SSR International airport and to its cargo logistics and Freeport zones, as well as the proximity of the business-oriented Holiday Inn hotel makes airport-related business and transits the seminal elements of Mon Trésor Business Gateway.

The Office Park is an integral part of this business-oriented compendium, together with the Logistics Park & Freeport Zone and the Trade Exhibitions area. These key advantages, added to state-of-the-art infrastructure, make Mon Trésor Office Park the ideal location for local and international companies who wish to enhance or harness business opportunities in the manufacturing and trade of light, high value and time-sensitive products, as well as in logistics and airportrelated activities. An office in Mon Trésor means efficient and economical connections not only with the other poles of the business compound itself but also with international trade and partners.

• CloseproximitytoSSRInternationalairport• PartofIntegratedBusinessZone• LogisticsPark,FreeportZone,TradeExhibitions• ProximitytobusinessorientatedHolidayInn• Accesstofuturelifestyleresidentialzone

dedicated airpOrt aVenUe

The new Airport Avenue will offer a dedicated link from the motorway to the SSR Airport Terminal and AML Cargo Village. This state of the art dual carriage highway will provide an efficient connectivity whilst showcasing the modernity of the infrastructure in the airport zone to international travelers and the local community underpinning the Mauritius’ gateway vision.

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pHase 1 - site LaYOUt & grOUnd fLOOr pLan

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1 Gate House

2 Visitor’s Parking

3 Entrance

4 Block B 1000 sqm

5 Entrance Reception

6 Surface Parking

7 Stair To Basement

Below

8 Open Piazza

9 Block A2 400 sqm

10 Kitchen

11 Block A1 860 sqm

(Omnicane HQ)

12 Link to Existing Hotel

pHase 1aeriaL perspectiVes

faciLities

pHase 1 - 1st fLOOr pLan pHase 1 - 2nd fLOOr pLan

• Convenientaccesstoairport• Moderndesignefficiencies• 5starGreenrating• Energyefficiency• Café/Piazzaservingprecinct• ModernHolidayInnonsite• ParkManagementinfrastructure• Abundantparking

aVaiLabLe fOr Lease

• GroundFloor1000m2

• Floors1-41500m2

• TotalArea 7000m2

• BasementBays108bays• SurfaceBays 112bays• Parkingratio 3.5per100m2

BLOCK BFOR OCCUPATION MAY 2017

1 Block B 1500 sqm

2 Balconies

3 Block A2 470 sqm

4 Bridge Link

5 Block A1 1050 sqm

(Omnicane HQ)

6 Lobby

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1 Block B 1500 sqm

2 Balconies

3 Block A2 470 sqm

4 Bridge Link

5 Block A1 1050 sqm

(Omnicane HQ)

6 Lobby

7 Boardroom

• Duty-Free and VAT free for goods and equipment imported into Freeport zones

• 0% corporate tax for Freeport operators but 15% for Freeport developers

• Preferential market access • 100% foreign ownership • Free repatriation of profits • No foreign exchange control • Reduced port handling charges • 50 % of re-export value to the local market (local sales

will be subject to VAT and custom duties) • Access to offshore banking facilities

• High tech light manufacturing • Processing and storage of perishable products • Distribution and Logistics • Biotech, innovation and incubator• Processing of Jewellery • Medical and Pharmaceutical cluster • Storage of high value products (Vault Services) • Peripheral airport based activities (storage and

quality control of avionic products) • Warehousing solutions

LOGISTICS PARKtYpicaL bUiLdingeLeVatiOns 1 & 2

LOGISTICS PARKtYpicaL bUiLdingperspectiVe Views

freepOrt incentiVes freepOrt actVities

bUsiness & LOgistics freepOrt & LOgistics

Key Success Factors of the Mauritius Freeport:

• Liberal fiscal incentives• World-class, secure, congestion-free serviced facilities• Easy access to the Airport and Cargo Terminal• Proximity to international freight forwarders and

logistics services• One-stop-shop solution for all investor related services• Smart business facilities with advanced ICT solutions• On-site customs inspection

KeY featUres

• 25 hectares of enclosed zone defined as a duty free area whereby all goods entering the zone are exempted from customs duties and taxes.

• Trade park Mon Trésor will be a third party freeport developer providing all the required infrastructures such as serviced land with water, electricity, telecoms and sewage connections, entry and exit gates as well as MRA Customs approved enclosures.

• Provide allocated space for other Third Party Freeport developers and Private developers for their business activities.

• Detailed architectural guidelines will be provided to the developers.

LOgistics pLatfOrM & freepOrt zOne pLan

MON TRESOR BUSINESS GATEWAY offers to Global companies facilities for their value added operations such as medical and pharmaceuticals, bio technology, chemical engineering, ICT, automation technology, nano technology, computer science and other science related fields.

The arguments focus mainly on the preferential market access that Mauritius benefits from the various bilateral and multilateral trade protocols namely Economic Partnership Agreement (EPA) with European Union, the Common market for Eastern and Southern Africa (COMESA), the Southern African Development Community (SADC) and the African Growth and opportunity Act (AGOA) with the United States of America.

Given its strategic location in the Indian Ocean and its membership of key bilateral and multilateral agreements, Mauritius is an ideal springboard to Africa, Europe and United States for manufactured goods. Each trade protocol agreement and its advantages are described below as well as other positive features of Mauritius which can add to making Mauritius a value added logistics platform in the Indian Ocean.

deVeLOpMent partners Leasing enQUiries

MauritiusOmnicane LtdEmilie OliverT. +230 212 3251E. eoliver@omnicane.com

South AfricaEris Property GroupHugh BaselT. +27 11 775 1300E. hbasel@eris.co.za

InternationalJLLAashna PuriHead: Africa DeskJones Lang LaSalle Sub-Saharan AfricaOffice 303, 3rd Floor, The Firs Cnr Biermann and Cradock Ave, Rosebank, 2196T. +27 11 507 2200M. +27 (0)76 286 0113E. aashna.puri@eu.jll.com

www.omnicane.com

www.eris.co.za

*Non contractual document