The Limited Liability Partnership Act 2016

The Act applies to persons:

(a) offering professional or consultancy services;

(b) holding a Global Legal Advisory Services licence; or

(c) engaging in such other activities as may be prescribed.

Each LLP shall have at least 2 partners and a Manager. The Manager of the LLP shall be a person qualified to be a Secretary under the Companies Act 2001 and be responsible for:

(a) guiding the partners on their duties and obligations under this Act;

(b) ensuring that minutes of meetings of partners are taken;

(c) ensuring that proper filing is done with the Registrar and the latter is notified when this is required under this Act; and

(d) ensuring that the financial summary of the limited liability partnership is prepared on time.

The Manager of a  LLP holding a Category 1 Global Business Licence shall be Management Company.

The Act also provides for the registration and continuation of foreign LLPs in Mauritius.