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Seychelles vs Mauritius: trust jurisdictions side by side
Seychelles and Mauritius are two of the 40 places we cover. Both are in Middle East and Africa and open for new trusts with us. The table sets out the facts we hold for each place side by side, with the source and date of every fact.
The table
Facts side by side
Shaded cells differ between the two places.
Rows we have not published for a place are listed below the table.
| Fact |  Seychelles |  Mauritius |
|---|---|---|
| Trust structure | A Seychelles trust is of no effect unless made in writing (s. 8) | A trust is of no effect unless created by an instrument in writing (s. 6) |
| Governing law | The Trusts Act (Act 34 of 2021) governs Seychelles trusts | The Trusts Act (Act 14 of 2001) governs Mauritius trusts |
| Perpetuity period | A Seychelles trust may continue indefinitely; no perpetuity rule applies (s. 15) | A trust other than a purpose trust may last up to 99 years (s. 9) |
| Trustee requirement | Every trust must have an approved trustee; co-trustees may live abroad (s. 21) | A trust has up to four trustees; at least one must be a qualified trustee (s. 28) |
| Reporting to authorities | Seychelles committed to the first Common Reporting Standard (CRS) exchange, 2017 | The Revenue Authority publishes CRS and FATCA registration and reporting guidance |
Not published for Seychelles: protector. Ask us.
Not published for Mauritius: reserved settlor powers and registration. Ask us.
This is guidance, not legal or tax advice. Every fact has a source, listed under Sources with its date.
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Sources
Read on :
- Official Gazette: Trusts Act 2021 (Act 34 of 2021). Used for trust structure, governing law, perpetuity period, trustee requirement.
- Attorney General's Office: Trusts Act (Act 14 of 2001), Revised Laws of Mauritius. Used for trust structure, governing law, perpetuity period, trustee requirement.
- Seychelles Revenue Commission: International Tax. Used for reporting to authorities.
- Mauritius Revenue Authority: Common Reporting Standard (CRS). Used for reporting to authorities.
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