Investor Presentaiton

• A Retired Non-Citizen is defined as a person who is not a citizen of Mauritius and aged 50 years or above. • ● A Retired Non-Citizen should make an initial transfer of at least USD 1,500 or its equivalent in freely convertible foreign currency to his/her local bank account in Mauritius. Thereafter, the Retired Non-Citizen should transfer at least USD 1,500 monthly or the aggregate of at least USD 18,000 per year or its equivalent in freely convertible foreign currency during the 10 years' validity of the residence permit. At the end of each year, the Retired Non-Citizen should submit to the Economic Development Board, the evidence of transfer of funds into his/her local bank account. • RETIRED NON – CITIZEN Right to Invest by Retired Non-Citizen A holder of Residence Permit as Retired Non- Citizen may invest in any business provided that: . • • Note: he/she is not employed in the business he/she does not manage the business he/she does not derive any salary or employment benefits from the business The Retired Non-Citizen should also provide information on other residences that he/she may have in other jurisdictions, including tax residences. This information will be shared with the Mauritian Tax Authority to be in line with the prevailing Common Reporting Standard (CRS) adopted by the Republic of Mauritius. SAB&T International Financial Consulting Ltd 11

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