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Mauritius trust: how it works
A Mauritius trust is a trust created under the Trusts Act 2001, in which a trustee holds assets under a written deed for the beneficiaries you name, and at least one trustee is a qualified trustee as defined in the Act. We coordinate the checks, drafting and reporting with a local partner. Ask for a quote.
Reviewed by a senior trust administrator, updated
Key facts
- Trust structure
- A trust is of no effect unless created by an instrument in writing (s. 6)[2]
- Governing law
- The Trusts Act (Act 14 of 2001) governs Mauritius trusts[2]
- Perpetuity period
- A trust other than a purpose trust may last up to 99 years (s. 9)[2]
- Foreign law rules
- A foreign inheritance rule cannot undo a non-citizen's transfer to a trust (s. 8)[2]
- Trustee requirement
- A trust has up to four trustees; at least one must be a qualified trustee (s. 28)[2]
Numbers in brackets point to the Sources list at the end of this page.
Swipe sideways to see the whole diagram.
- SettlorSets up the structure and transfers assets into it
- transfers assets under a trust deedTrusteeHolds the assets and manages them under the trust deed
- holds and distributesBeneficiariesPeople who benefit from the trust under its terms
- Trustee holds legal titleTrust assetsThe property held in the structure
Roles and notes
| Part of the structure | What it does |
|---|---|
| Settlor | Sets up the structure and transfers assets into it |
| Trustee | Holds the assets and manages them under the trust deed |
| Beneficiaries | People who benefit from the trust under its terms |
| Trust assets | The property held in the structure |
- The settlor signs a written trust instrument and transfers assets to the trustees.
- At least one trustee is a qualified trustee as defined in s. 2 of the Trusts Act.
- A letter of wishes guides the trustees; it does not bind them.
- A protector can be named in the deed, and the settlor can be the protector.
- A holding company, a law firm and a bank each take a defined role, named in your documents.
What a Mauritius trust is
Under Mauritian law a trust is a relationship, not a company. The settlor hands assets to trustees, who hold them for the beneficiaries under a written instrument.
The Trusts Act (Act 14 of 2001) is the statute behind it. Without an instrument in writing, a trust is of no effect (source: Trusts Act, s. 6).
Duration has an outer limit. A trust other than a purpose trust may last up to 99 years (source: Trusts Act, s. 9).
Most families who look at Mauritius want a discretionary trust, where the trustees choose who receives what, and when, within the deed.
Your letter of wishes tells them what you would like. It guides their choices without binding them, so they can react when a beneficiary’s needs change.
Mauritius also has a Foundations Act (Act 8 of 2012) for foundations (source: Foundations Act). This page touches on the foundation route only briefly.
Who uses Mauritius trusts
Mauritius sits between Africa, India and the Gulf, and the families who come to us reflect that. Three groups stand out:
- owners of family businesses in Africa and the Indian Ocean who are planning who takes over;
- investors in Asia and the Middle East who hold African or Indian companies through one structure;
- families anywhere with heirs, land or a company linked to the island.
Heirship rules are often the deciding point. Any person with legal capacity to contract may create a trust, and a foreign inheritance rule cannot undo a non-citizen’s transfer to it (source: Trusts Act, s. 8).
That rule applies in Mauritius. How a court in your home country treats the transfer is a question for your own lawyer there.
Mauritius is not always the right answer. If the family and the assets all sit in one other country, the first review may point to a different place.
Holding African and Indian investments
A Mauritius trust can sit at the top of a structure that owns shares in African or Indian companies, with a holding company beneath it.
Each target country keeps its own rules on foreign owners, tax and company ownership. Those rules can reshape the structure, so they are checked before anything is drafted.
Your lawyer and tax adviser in each country confirm how the structure holds those assets, including whether a Mauritian company should sit under the trust.
Name the countries and the businesses in the first call. That tells us which advisers to bring in.
What the trustee does
The trustees must follow the deed, act in the beneficiaries’ interests and keep proper records. For a trust run from Mauritius, the yearly work covers:
- keeping legal title to shares, cash or land in the trustees’ names, apart from their own assets;
- minuted meetings before each distribution, loan or sale of a holding;
- yearly accounts and an asset report sent to you;
- refreshing identity checks on the settlor, the protector and the beneficiaries;
- tax residence forms for information exchange.
At least one of up to four trustees must be a qualified trustee as defined in s. 2 of the Act (source: Trusts Act, ss. 2 and 28).
We work with a local partner where the work is done in Mauritius; your engagement letter sets out its role.
You decide who the beneficiaries are and what the letter of wishes says. Investment can stay with you or pass to a manager you choose.
We handle client contact and the checks, and keep the trustees, the law firm and the bank on one timeline. Our trust administration service covers trusts that already exist.
The tax and reporting page explains what the trustees file.
Where a trust fits in a wider plan
Here a trust usually works beside a will, a holding company and a lawyer in each country where the family lives.
Only assets transferred to the trustees pass under the deed. Land, shares or accounts left outside it follow the succession rules of the place where they sit, so list both groups.
Land on the island needs an extra step. A trust holding Mauritian land with a non-citizen beneficiary needs approval (source: Trusts Act, s. 22).
Business owners often put the operating companies under a holding company that the trust owns. Our family office structuring service explains how the parts connect.
Choosing between a trust and a foundation
A trust works through trustees bound by a deed. A foundation is a separate body set up under the Foundations Act, with its own charter.
Families with heirs in several countries tend to weigh two points: who runs the structure after the founder, and how easily its rules can change later.
Your lawyer compares the two forms against your family’s facts. The law and features page covers the trust side in detail.
Documents and timeline
The trustees ask for identity papers, evidence of the source of funds and wealth, and the details that go into the deed.
| What we ask for | Who it concerns | Why |
|---|---|---|
| Passport and a recent bank letter or utility bill | Settlor, protector, anyone who can direct the trust | Identity and address |
| Evidence of source of funds and wealth | Settlor | Where the assets came from |
| Beneficiary names, or a description of the class | Beneficiaries | Identification at payout |
| Share register and ownership chart of each holding company | Companies going into the trust | Ownership and control |
| Title papers for any land in Mauritius | Settlor | The s. 22 approval step |
We use this list at onboarding, and the trustees may add to it.
A law firm drafts the deed and your letter of wishes. You go through both with your own lawyer before signing.
Timing turns on the law firm, the trustees, the bank and any land approval. We give you a checklist that shows where each step stands.
The step-by-step set-up guide covers each stage in order. The cost guide explains who charges for what.
Mauritius compared with Singapore
The trustee rule is the clearest difference to check. Under Mauritian law at least one trustee must be a qualified trustee (source: Trusts Act, s. 28).
The Singapore guide sets out the rules there, each with its source. After the trustee rule, three practical points help:
- Where the investments sit. African or Indian holdings raise different questions from Asian ones.
- Where the family lives. Decisions that need a trustee meeting are easier across fewer time zones.
- What your advisers know. A lawyer who knows the law drafts and reviews with fewer rounds.
Your advisers make the tax and legal comparison, since the result depends on your residence and your assets.
Use the side-by-side comparison tool to put Mauritius beside another place.
Sources and review dates
Every section cited above is taken from the Revised Laws copy of the Trusts Act (Act 14 of 2001) as published by the Attorney General’s Office, accessed 2026-11-05. The facts table cites the source and date for each item, and your lawyer applies the Act to your deed.
For more before you decide, read what each stage costs, the tax and reporting guide or how the set-up runs. You can also browse every place we cover, or read the answers to common questions.
When you are ready, request a quote for Mauritius. It is an estimate based on what you tell us, not a binding offer.
Frequently asked questions
Is a Mauritius trust useful for holding African or Indian investments?
It can be. A Mauritius trust can sit above a holding company that owns the shares. The first review lists the target countries, the companies and who owns them. Each target country applies its own rules on foreign owners and tax, so take advice in each one.
Who uses a Mauritius trust?
Mostly families and business owners with assets or heirs in more than one country. The first call settles where the heirs live, where the assets sit and whether land on the island is involved, which shows whether a Mauritius trust fits or another place suits you better.
How does Mauritius compare with Singapore for a trust?
Start with the trustee rule: the Mauritius Act allows up to four trustees and requires one of them to be a qualified trustee. Then weigh where your family and investments are, and which law your advisers know best. The comparison tool puts the two places side by side; your advisers judge the tax side.
Who can help me start in Mauritius?
We take your enquiry, run the identity checks and agree the document list, then coordinate the trustees, the law firm and the bank. Your own lawyer and tax adviser stay involved from the first draft, and nothing is signed before they have reviewed it.