Mauritius Trusts
A powerful and flexible vehicle for wealth preservation, succession planning, and asset protection, governed by the Trusts Act 2001 of Mauritius.
A Mauritius trust is established under the Trusts Act 2001 and provides one of the most flexible and robust structures available for wealth planning, asset protection, and succession. The settlor transfers assets to a trustee who holds and manages those assets for the benefit of named beneficiaries or for specified purposes.
Types of Trusts
Mauritius law accommodates discretionary trusts, fixed trusts, purpose trusts, and charitable trusts, each suited to different client objectives.
The Protector
A protector may be appointed to oversee the trustee, with powers including the ability to remove and replace trustees and consent to distributions.
Asset Protection
Mauritius trusts provide strong protection against creditor claims. A creditor must demonstrate intent to defraud within a two-year limitation period.
Tax Treatment
Mauritius trusts may be structured to be resident or non-resident for tax purposes. A non-resident trust is generally not subject to Mauritius tax on foreign-source income.
Trustee Requirements
At least one trustee must be resident in Mauritius. Where the trust holds assets requiring FSC licensing, the trustee must be a licensed fiduciary services company.
Duration
A Mauritius trust may be established for a perpetuity period of up to 99 years, providing long-term wealth preservation capability.
Ready to establish your Trusts?
Our team will guide you through every step — from initial structuring advice through to incorporation, licensing, and ongoing administration.