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Mauritius trust questions, answered
Mauritius trust questions mostly concern the qualified trustee rule, the 99-year limit and land, and the answers below cover those and the roles, the set-up, running the trust and reporting. If your question is missing, ask us for a call and we will reply with what we can do.
Reviewed by a senior trust administrator, updated
Top questions
Jump to an answer below.
Key facts
- Trust structure
- A trust is of no effect unless created by an instrument in writing (s. 6)[1]
- Governing law
- The Trusts Act (Act 14 of 2001) governs Mauritius trusts[1]
- Perpetuity period
- A trust other than a purpose trust may last up to 99 years (s. 9)[1]
- Protector
- The deed may create a protector, who may be the settlor (s. 24)[1]
- Trustee requirement
- A trust has up to four trustees; at least one must be a qualified trustee (s. 28)[1]
Numbers in brackets point to the Sources list at the end of this page.
Basics: what a trust is and how the law shapes it
A trust has three roles and one document. A settlor provides assets, trustees hold them, and beneficiaries benefit, all under a written deed.
In Mauritius, the Trusts Act (Act 14 of 2001) is the main law. A trust is of no effect unless created by an instrument in writing (source: Trusts Act, s. 6).
Each feature of the Act, with its section, is listed on the law and features page.
How is a trust in Mauritius different from a will?
A will takes effect on death and usually goes through probate. A trust can start in your lifetime, and the trustees hold assets under the deed. A trust does not replace a will for assets outside it, so most families need both.
Can a trust in Mauritius last forever?
A trust other than a purpose trust may last up to 99 years from the date it comes into existence. A purpose trust may be of perpetual duration. Your lawyer checks which rule fits your deed and the assets it holds.
Can a settlor keep control of a trust in Mauritius?
Partly. Unless the deed has a power of revocation, the trust is irrevocable by the settlor (s. 11). The deed may also create a protector, and the settlor can be the protector (s. 24). How much control to keep is a choice to make with your lawyer before drafting.
Setting up: checks, drafting and moving the assets
Most of the set-up time goes on identity checks, documents and third parties such as the law firm, the trustees and the bank.
Any person with legal capacity to contract may create a trust (source: Trusts Act, s. 8).
Land on the island adds an approval step where a beneficiary is not a citizen (source: Trusts Act, s. 22).
The step-by-step set-up guide lists each stage and each document the trustees ask for.
Can a Mauritius trust hold land?
Yes, with an extra step. A trust holding Mauritian immovable property with a non-citizen beneficiary needs approval (s. 22). The law firm checks this at structure design, so tell us early which plots or buildings are involved and where each beneficiary is a citizen.
Can I move an existing trust to Mauritius?
Often a trust can change its governing law or its trustees, if its own terms and the law allow it. Your lawyer first reads the deed and the law that governs it now. We can then coordinate a change of trustee or of governing law.
Does a trust have to be registered in Mauritius?
The Act requires the trust to be created by an instrument in writing (s. 6). The deed is the document that sets out the trustee's duties and the beneficiaries' rights. Your lawyer confirms before signing whether any filing applies to your assets and parties, and we list in writing each step that applies.
What happens to a Mauritius trust when the settlor dies?
The trust carries on. The trustees keep following the deed and your letter of wishes, and assets properly placed in the trust are dealt with under the deed. Assets you kept outside it follow your estate, so your lawyer checks that the will and the deed fit together.
Running the trust: records, decisions and later changes
Once the trust exists, the trustees run it day to day under the deed. That means holding the assets, keeping records and accounts, and holding meetings when decisions are needed.
Yearly tasks and one-off events are charged differently; the cost guide shows which is which.
What does a trustee do in Mauritius?
The trustees hold title to the assets, follow the deed, keep accounts and minutes, and refresh identity checks. At least one trustee must be a qualified trustee (s. 28). They decide distributions under the deed, guided by your letter of wishes, and must act in the beneficiaries' interests. You receive yearly accounts and an asset report.
Can the terms of a trust be changed later?
Only as far as the deed allows. A deed can include a power of revocation (s. 11), and a protector can hold the powers it gives (s. 24). Without a power of revocation the trust is irrevocable by the settlor, so decide early what flexibility you want.
Can a trust hold shares in my family company?
Yes, a trust can hold shares, but each company has its own rules on transfers and on who may own it. The law firm and the company's advisers check them before the shares move. Tell us early if the company operates in several countries.
Can beneficiaries ask the trustees for information?
The deed is the place to settle this. Ask your lawyer to state which information the beneficiaries, the protector and the settlor receive, how often, and whether a request needs a reason. The trustees then follow those terms and keep a record of each request they answer.
Can a trust in Mauritius have beneficiaries in several countries?
Yes. Beneficiaries can live anywhere, but the country where each one lives may tax distributions and receive information about the trust. Give the trustees each beneficiary's tax residence at the start, and tell them when it changes, so payments and records follow the right rules.
Reporting and tax: what the trustee files
Reporting is the trustees’ job; your own tax is your adviser’s.
What the trustees file, and when, is on the tax and reporting page.
Does a trust in Mauritius pay tax?
It depends on the assets, the structure and where the settlor and beneficiaries live. We do not give tax advice, so your tax adviser in each country confirms what applies to you and reads the draft deed before you sign. The tax guide lists the questions to ask.
Getting help: a call or a quote first
Most families start with a short call or a quote request. The quote is an estimate based on your answers, confirmed once we have seen the documents.
Still missing an answer? The main Mauritius page and the legal framework page go into more detail.
When you are ready, request a quote for Mauritius and we reply with the next questions for your case.
How do I start in Mauritius?
Send an enquiry or request a quote with the aim, the assets and the countries involved. We reply with the questions that matter for your case, then run identity checks and agree the structure with you and your lawyer. Have your passport and a list of assets ready for the first call.
What should I prepare before contacting a trustee?
Bring a list of the assets and where they sit, marking any land or buildings in Mauritius, since land held for a non-citizen beneficiary needs approval (s. 22). Add the countries where each beneficiary lives and what you want the trust to achieve. A passport and proof of the source of your wealth speed up the checks.
Do you give legal or tax advice?
No. We coordinate the parties and the papers. Your lawyer and the law firm that drafts the deed give legal advice, and your own tax adviser covers tax in Mauritius and at home. We send each of them the same drafts we send you.