Hong Kong
Singapore
BVI
Jersey
Setting up a trust in Mauritius: steps and documents
Six stages lead from a first conversation to a funded trust, and setting up a trust in Mauritius follows them in order: the enquiry, identity checks, structure design, drafting by a law firm, signing, and moving the assets. This page covers each stage and its papers; start by gathering the documents listed below.
Reviewed by a senior trust administrator, updated
Six stages, who does what
Select a stage to read what slows or speeds it.
- First conversation or quote requestYou
- Identity and source-of-wealth checksOne Pacific Trust
- Structure designOne Pacific Trust
- DraftingLaw firm, bank, adviser or trustee
- Signing and acceptanceYou
- Account opening and transferLaw firm, bank, adviser or trustee
YouOne Pacific TrustLaw firm, bank, adviser or trustee
Legal basis: Governing law[1]
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]
- 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.
How the process runs
First conversation or quote request
You describe the family, the assets and the aim, and we reply with the questions that matter for your case.
Identity and source-of-wealth checks
We collect your documents and check them against independent sources.
Structure design
We, the law firm and your tax adviser agree the shape of the trust, the trustees and the list of assets.
Drafting
The law firm drafts the written deed and helps with your letter of wishes, and you review both with your lawyer.
Signing and acceptance
You sign the deed, and the trustees formally accept office, including the qualified trustee.
Account opening and transfer
The bank opens the trust account, and each asset is moved into the trustees' name.
Before you start: what you decide
Setting up a trust in Mauritius starts with decisions only you can make. Any person with legal capacity to contract may create a trust (s. 8). Settle these before the first call, even roughly:
- Purpose. Keeping a family company together, holding investments in Africa or India, providing for children, or a mix.
- Assets. Shares in African or Indian companies, a portfolio, cash or land on the island, and the country where each one is held.
- Beneficiaries. Named people, a class such as your grandchildren, or a mix, and the country where each one lives.
- Control. Whether you want to keep a say, appoint a protector, or give the trustees a letter of wishes (s. 27).
None of these choices is final at this stage. They give the trustees and the lawyer enough to propose a structure.
For the main options and who uses them, see the overview of trusts in Mauritius.
Step by step: from enquiry to signed deed
The order rarely changes; the time each stage takes depends on documents and third parties.
- Enquiry. You tell us the family, the assets, the countries and the aim, and we reply with the questions that matter.
- Identity checks. We verify who you are and where the wealth came from, and share the file with the trustees.
- Structure design. We, the law firm and your tax adviser agree the trustees, the trust form and the assets to include.
- Drafting. The law firm drafts the deed, which must be in writing (source: Trusts Act, s. 6). You write a letter of wishes and review both with your own lawyer.
- Signing. You sign, and the trustees accept office. The law firm confirms the signing formalities.
- Funding. The bank opens the account, and each asset moves into the trustees’ name.
At least one trustee must be a qualified trustee (source: Trusts Act, s. 28); your documents name each trustee before you sign.
Who charges for each of these steps is set out in the cost guide.
Documents the trustee asks for
Expect three kinds of paper: proof of identity, proof of where the money and wealth came from, and the facts that go into the deed.
| Document | From whom | Purpose |
|---|---|---|
| Passport and proof of address | Settlor, protector, anyone with control | Identity checks |
| Occupation and career history | Settlor | Context for the wealth origin |
| Evidence of source of funds and wealth | Settlor | Shows where the assets came from |
| Beneficiary details | Each named beneficiary | Identification |
| Incorporation papers, share register, ownership chart | Any company going into the trust | Confirms ownership and control |
| Title papers for land in Mauritius | Settlor | Prepares the s. 22 approval step |
We work from this list at onboarding; the trustees may ask for more.
Documents in a language other than English or French usually need a certified translation. If a document is old or hard to obtain, tell us early; there is often another way to show the same fact.
Identity and source-of-funds checks
Nothing else moves until the checks are done. We identify the settlor, the protector and anyone else who controls the trust, and verify each of them.
For the wealth, we need papers that show where it came from, such as sale agreements, company accounts or payslips.
Where we cannot meet you face to face, we add a step, such as a second identity document or a first payment from an account in your own name.
Anyone connected with the trust who holds, or has held, a senior public role goes through enhanced checks, and a senior manager signs off before we proceed.
The trustees and the bank run their own checks too, so expect some questions twice.
After the trust is set up
Once the assets are in, the trust moves into routine administration. The trustees hold meetings when decisions are needed, keep minutes and accounts, and refresh identity checks on a schedule set by risk.
Land in Mauritius needs care. A trust holding Mauritian immovable property with a non-citizen beneficiary needs approval (source: Trusts Act, s. 22). The law firm checks this at structure design, before drafting.
Tax residence forms are collected from the settlor, the beneficiaries and the other people who control the trust, then refreshed when anyone moves.
The tax and reporting page covers what is filed and when.
Your letter of wishes can be updated whenever the family changes; send the new version to the trustees.
The law and features page explains which powers you can keep, and the common questions cover practical points.
Once you have a rough picture of the purpose and the assets, ask us for a quote and we reply with the next questions.
Frequently asked questions
How long does set-up take in Mauritius?
It depends on how complete your documents are and on third parties: the law firm, the trustees and the bank. Identity and wealth checks take longest when papers are old or held abroad. Once your papers are in, you get a plan with each step.
Which documents do I need for a trust in Mauritius?
You need a passport and proof of address, evidence of where your money and wealth came from, details of each beneficiary, and ownership papers for any company going into the trust. Documents not in English or French may need a certified translation.
Can I set up a trust in Mauritius from abroad?
Yes. Any person with legal capacity to contract may create a trust, wherever they live. The trustees still verify who you are, and your lawyer in your home country confirms that the structure is suitable and lawful where you live.