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Mauritius Trust

Price on Application

A Mauritius trust is a recognised structure for long-term wealth management, succession planning, and structured asset ownership. Governed by the Trusts Act 2001 and based on common-law principles, Mauritius offers a stable legal framework and a regulated fiduciary environment.
Mauritius trusts are well suited for clients focused on cross-border structuring, international banking access, and long-term planning rather than aggressive asset protection.

  • Fully registered and operational Mauritius Trust

  • End-to-end application management

  • Due diligence and compliance checks

  • Drafting of all jurisdiction-compliant trust documentation

  • First-year trustee and registration fees included

  • Optional offshore bank account setup available

When you establish a Mauritius trust, assets are transferred to a licensed Mauritius trustee who holds and administers them in accordance with the trust deed and the Trusts Act 2001. Legal ownership is separated from personal ownership, allowing assets to be managed within a structured fiduciary framework.

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The Benefits of a Mauritius Trust

  • Regulatory Credibility: Mauritius has a well-established trust regime governed by the Trusts Act 2001 and regulated by the Financial Services Commission (FSC), providing legal certainty and supervisory oversight within an internationally recognised financial centre.
  • Tax Treatment: Mauritius trusts may benefit from favourable tax treatment depending on the residence of the settlor and beneficiaries and the source of income. Proper structuring is essential, and clients remain responsible for tax reporting and compliance in their home jurisdictions.
  • International Banking Access: Mauritius trusts are widely accepted by international and regional banks, particularly for structures involving Africa, Asia, and cross-border investment, supported by the jurisdiction’s transparency and regulatory standards.
  • Flexible Trust Structures: Mauritius law recognises discretionary and fixed trusts, allowing distribution and governance arrangements to be tailored to family, succession, or commercial objectives.
  • Privacy with Compliance: Trusts are not publicly registered in Mauritius, and trust information remains confidential, subject to disclosure obligations under AML/CFT regulations and international information-exchange standards.
  • Succession Planning: Mauritius trusts are commonly used for multigenerational planning, family governance, and estate continuity, providing an alternative to probate-based succession arrangements.
  • Professional Administration: Trustees must be licensed and regulated by the Financial Services Commission, ensuring professional fiduciary administration and continuity over time.
  • Protector Oversight: A protector may be appointed with defined powers to supervise key trustee decisions, where provided for in the trust deed, without displacing trustee fiduciary duties.
  • Political and Legal Stability: Mauritius offers a stable political environment, an independent judiciary, and a legal system based on English common-law trust principles.
  • Compatible Structuring: Mauritius trusts may hold companies, investment accounts, real estate holding vehicles, intellectual property, and other international assets, and are frequently used in conjunction with corporate and investment structures.

About Mauritius

Mauritius is a sovereign island nation located in the Indian Ocean, east of Africa, with an independent legal system, courts, and tax regime. Its legal framework combines English common law principles with elements of civil law, providing a familiar and reliable foundation for trust and fiduciary structures.

The jurisdiction is internationally recognised for its financial services sector, treaty network, and well-regulated global business environment. Mauritius’s economy is supported by financial services, investment management, insurance, and professional services, making it a widely used hub for international structuring and cross-border wealth planning.

Common Uses

Mauritius trusts are commonly used for:

  • Family wealth succession and estate planning, particularly for cross-border families
  • Holding international investment portfolios and private assets
  • Ownership of operating companies and holding entities, often linked to African and Asian investments
  • Cross-border wealth consolidation using Mauritius’ treaty network
  • Implementing long-term family governance and control frameworks
  • Asset management for internationally mobile families and globally diversified structures
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Legal Formation and Governing Framework

A Mauritius trust is established under the Trusts Act 2001, which is based on English common-law trust principles. A trust is created when a settlor transfers assets to a trustee to be held and administered for the benefit of beneficiaries or for defined purposes. The trust deed governs the rights, powers, and obligations of all parties and provides the legal foundation for administration.

Regulation and Trustee Oversight

Trustees in Mauritius must be licensed and regulated by the Financial Services Commission (FSC), unless an exemption applies. Regulated trustees are subject to ongoing supervision, conduct standards, and compliance obligations. Trustees owe fiduciary duties to act in good faith, with due care, and in the best interests of the beneficiaries.

Governance Flexibility and Structuring

Mauritius trust law permits both discretionary and fixed-interest trusts and allows for the appointment of protectors with defined oversight powers. Trusts may be structured alongside companies, investment vehicles, or other holding structures, providing flexibility for commercial, investment, or family governance objectives.

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Tax Treatment and International Use

The taxation of a Mauritius trust depends on the residence of the settlor and beneficiaries and the source of income. Mauritius does not impose capital gains tax, and trusts are often used in cross-border structures benefiting from the jurisdiction’s extensive tax treaty network, subject to proper structuring and compliance.

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How to Set Up a Mauritius Trust

A Mauritius trust can be established through Wealth Web by first undertaking a suitability and structuring review to confirm that a Mauritius trust is appropriate for the client’s objectives, asset profile, and jurisdictional exposure. Wealth Web acts as an introducer and project coordinator, liaising with a licensed Mauritius trustee regulated by the Financial Services Commission to agree the trust structure, governance features, and fee arrangements. The trust deed is then drafted in accordance with the Trusts Act 2001 by Mauritian legal counsel or the appointed trustee, while full AML/CFT due diligence is completed on the settlor, beneficiaries, and any protectors. Once the onboarding process is approved, the trust is formally executed, settled, and funded.

Practical Applications and Long-Term Planning

In practice, Mauritius trusts are widely used for succession planning, ownership of international assets, and consolidation of investments, particularly involving Africa and Asia. The combination of a stable legal system, regulated fiduciary sector, and international connectivity makes Mauritius trusts suitable for long-term wealth planning and cross-border family structures.

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Why Wealth Web?

Wealth Web is typically engaged due to its ability to coordinate legal, fiduciary, and compliance elements across multiple jurisdictions while maintaining a technically disciplined approach. Acting as an independent intermediary rather than a trustee, Wealth Web focuses on upfront structuring accuracy, trustee selection, and alignment between the trust deed, underlying assets, and the client’s broader estate or corporate framework. This reduces execution risk, avoids misalignment between advisers, and helps ensure the trust operates as intended under Mauritius law, regulatory standards, and international reporting regimes.

1

Contact Us

Reach out to us by leaving a message or booking a consultation with a specialist. We will discuss your needs, answer your questions, and guide you through the next steps.

2

Complete our form

Complete our confidential and secure onboarding process to begin your application, during which we may request supporting documents to meet jurisdictional requirements and ensure a smooth registration process.

3

Finalize Requirements

Our registered agent in your chosen jurisdiction will conduct final compliance checks and confirm that all due diligence requirements are met. Once cleared, registration will proceed and the appropriate government and service fees will be paid.

4

Registration

Your entity is registered. We will provide a formal introduction to your registered agent, who will be your point of contact for ongoing compliance, maintenance, and any jurisdictional matters.

The Structure

  • Settlor(s): The settlor establishes the Mauritius trust by transferring assets into it and setting out the governing terms in the trust deed in accordance with the Trusts Act 2001. Once settled, legal ownership of the assets passes to the trustee, and the settlor no longer owns them directly, subject to any powers expressly reserved under Mauritian law.
  • Trustee: A licensed Mauritius professional trustee, regulated by the Financial Services Commission (FSC), holds legal title to the trust assets and administers the trust in accordance with the trust deed and Mauritian law. The trustee owes fiduciary duties to the beneficiaries, including duties of proper administration, prudent asset management, and regulatory compliance.
  • Protector (if appointed): A protector may be appointed to exercise supervisory powers defined in the trust deed, such as approving key trustee decisions or appointing and removing trustees. The protector’s role is limited to oversight and does not involve day-to-day management of trust assets.
  • Beneficiary(ies): Beneficiaries are the persons or entities entitled to benefit from the trust, either as named individuals or as a defined class. Their rights to income or capital distributions are governed by the terms of the trust deed and, where applicable, the trustee’s discretionary powers.
  • Banking and Underlying Structures: Where appropriate, a Mauritius trust may hold bank accounts directly or own underlying companies or holding vehicles to facilitate asset holding, investment management, or risk segregation, all administered within the trust framework.

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