The Mauritius Trust

Governed by the Trusts Act 2001, the Trust is a legal arrangement through which the owner divests himself of the legal ownership of the assets settled in the trust in favour of the Trustee(s), with the beneficial ownership being vested in the beneficiaries.

A trust is created by an instrument in writing which should state its object, subject, intention and duties and powers of the trustees. The instrument creating the trust is usually either in the form of a Trust Deed (executed by both Settlor and Trustee) or a Declaration of Trust (executed only by the Trustee).

The common parties to a Trust are:

  • Settlor
  • Trustee
  • Protector
  • Enforcer (mandatory for Purpose Trusts)
  • Beneficiary/ies

Mauritius law allows for the setting up of various types of trusts:

  • Fixed trust
  • Discretionary trust
  • Protective trust
  • Purpose trust
  • Charitable trust

Many high net worth individuals have elected Mauritius as their preferred jurisdiction to set up their trust for wealth, estate and succession planning and family office services.

Confidentiality

Asset
Protection

No forced
heirship rules

Tax exemption
possible

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