Mauritius Foundations
A hybrid structure combining features of companies and trusts, ideal for philanthropy, wealth holding, and succession planning where civil law clients seek a familiar vehicle.
A Mauritius Foundation is established under the Foundations Act 2012 and represents a distinct legal entity. The foundation is particularly attractive to civil law clients from Europe, Latin America, and the Middle East who are more familiar with the foundation concept than with Anglo-Saxon trusts.
Legal Personality
Unlike a trust, a Mauritius Foundation has separate legal personality. It can own assets, enter contracts, sue and be sued in its own name.
Governance
The Foundation is governed by a Council in accordance with the Foundation Charter. The Founder may reserve specific powers including the right to amend the Charter.
The Supervisor
A Supervisor may be appointed to oversee the Council's management of the Foundation, analogous to the protector in a trust structure.
Tax Treatment
A Mauritius Foundation may qualify for similar tax treatment to a GBC if it holds a Global Business Licence and meets the relevant conditions.
Asset Protection
Assets transferred to the Foundation are owned by the Foundation itself, not by the Founder or beneficiaries, placing them beyond the reach of most creditor claims.
Philanthropy
Mauritius Foundations are frequently used for philanthropic purposes. A Foundation established for charitable objects may conduct charitable activities globally.
Ready to establish your Foundations?
Our team will guide you through every step — from initial structuring advice through to incorporation, licensing, and ongoing administration.