A Mauritius Trust is a flexible fiduciary arrangement under which trustees hold and administer property for beneficiaries or specified purposes. It can support family succession, education funding, charitable objectives and long-term wealth stewardship.
Governed by the Trusts Act 2001. A trust is an arrangement rather than a separate company. Trust types include discretionary, charitable and purpose trusts. Trust deeds can establish distribution rules, trustee powers and appropriate oversight arrangements.
A properly drafted trust deed or other valid trust instrument; identifiable trust property and lawful objects; appointment and acceptance of trustees; at least one qualified trustee authorised by the FSC; no more than four trustees; settlor, beneficiary and source-of-wealth due diligence; transfer of assets into the trust and appropriate records and administration. Registration of the trust deed is not generally compulsory.
Succession planning across generations; structured support for family members; professional fiduciary administration; potential continuity where ownership changes or a settlor dies; separation of trust assets from trustees’ personal assets, subject to law; confidentiality subject to lawful disclosure obligations.
Tax treatment depends on residence, elections where available, beneficiaries, asset location and applicable law. Asset protection is not absolute: fraudulent transfers, creditor rights, matrimonial claims and foreign succession laws may be relevant. Charitable status and exemptions must be verified against applicable criteria.
Families, entrepreneurs, philanthropists and individuals seeking organised succession, family governance or purpose-driven asset administration.