When considering a move to Mauritius as a digital nomad, the tax situation can indeed be a bit tricky. Mauritius operates on a territorial taxation system, which generally means you should only be taxed on income sourced from within Mauritius. However, as you mentioned, if you're there for more than six months, you might be considered a tax resident, which can lead to global income tax liabilities.
Here are a few things to keep in mind:
Double Tax Treaties: Mauritius has tax treaties with several countries to prevent double taxation. Check if your home country has such a treaty with Mauritius and understand how it might apply to your situation.
Bank Accounts: The presence of a bank account in Mauritius on its own typically shouldn't trigger taxes on foreign income, but consult with a local tax expert to understand any specifics around this.
Tax Advice: Seeking advice from a tax consultant who understands Mauritian laws can help clarify your situation, especially to navigate between territorial taxation and tax residency rules.
Home Country Obligations: Look into your home country's rules on overseas income when you're living abroad to ensure compliance there as well.
Have you checked out the specifics of the tax treaty with your home country or talked to a local tax advisor? That might be a good next step to ensure you're fully informed about your obligations.