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Jurisdictions
UAE vs Mauritius: trust jurisdictions side by side
UAE 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 |  UAE |  Mauritius |
|---|---|---|
| Governing law | The 2018 Trust Law governs trusts that choose DIFC law | The Trusts Act (Act 14 of 2001) governs Mauritius trusts |
| Perpetuity period | A DIFC trust may continue indefinitely; no perpetuity rule applies | A trust other than a purpose trust may last up to 99 years (s. 9) |
| Reporting to authorities | The UAE takes part in FATCA and the Common Reporting Standard | The Revenue Authority publishes CRS and FATCA registration and reporting guidance |
Not published for UAE: trust structure, protector and trustee requirement. 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 :
- Trust Law 2018, Dubai International Financial Centre (consolidated March 2024). Used for governing law, perpetuity period.
- Attorney General's Office: Trusts Act (Act 14 of 2001), Revised Laws of Mauritius. Used for governing law, perpetuity period.
- UAE Ministry of Finance: Automatic exchange of information (FATCA and CRS). Used for reporting to authorities.
- Mauritius Revenue Authority: Common Reporting Standard (CRS). Used for reporting to authorities.
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