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Mauritius trust law and key features
Mauritius trust law is the Trusts Act (Act 14 of 2001), which sets how a trust is created, how long it lasts and which trustee is required. Below are the governing law, who may act as trustee, and the features and limits, each with its source. Take them to your lawyer before the deed is drafted.
Reviewed by a senior trust administrator, updated
The legal frame at a glance
What the law provides, with the source number for each item.
Key facts
- 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]
- Foreign law rules
- A foreign inheritance rule cannot undo a non-citizen's transfer to a trust (s. 8)[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.
Swipe sideways to see the whole diagram.
- SettlorSets up the structure and transfers assets into it
- states the purpose and transfers assetsTrusteeHolds the assets and manages them under the trust deed
- applies assets toTrust purposeThe stated purpose the trust serves, in place of beneficiaries
- Enforcer can enforce the purposeEnforcerCan hold the trustee to the terms of the trust
- 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 |
| Enforcer | Can hold the trustee to the terms of the trust |
| Trust purpose | The stated purpose the trust serves, in place of beneficiaries |
| Trust assets | The property held in the structure |
- A purpose trust holds assets for a purpose, and needs an enforcer and a qualified trustee (s. 19).
- At least one trustee of the trust is a qualified trustee (s. 28).
- The deed may create a protector, who can be the settlor, with the powers the deed and the Act give.
- The trustees hold title and keep the records.
- A letter of wishes sits beside the deed and guides, but does not bind, the trustees.
The governing law
Trust law in Mauritius rests on one statute, the Trusts Act.
A trust is valid and enforceable in accordance with its terms, subject to the Act (source: Trusts Act, s. 12).
It needs a written instrument; without one it has no effect (s. 6).
Mauritius also has a Foundations Act (Act 8 of 2012) for foundations (source: Foundations Act). A foundation is a different form, and the questions below cover it only briefly.
The text used here is the Revised Laws of Mauritius copy published by the Attorney General’s Office. Your lawyer confirms how it applies to your deed.
Who may act as trustee
A trust may have up to four trustees, and at least one must be a qualified trustee as defined in s. 2 (s. 28).
The other trustees are named in the deed.
We work with a local partner where the work is done in Mauritius; your engagement letter sets out its role.
Features the law allows
Families comparing Mauritius with other places tend to ask about seven features of the Act.
- A fixed outer limit. A trust other than a purpose trust may last up to 99 years (s. 9).
- Perpetual purpose trusts. A purpose trust may be of perpetual duration (s. 9).
- Purpose trusts. A trust can be created for a purpose, if the deed appoints an enforcer and one trustee is a qualified trustee (s. 19).
- Protectors. The deed may create a protector, who can be the settlor (s. 24).
- Foreign succession rules. A foreign inheritance rule cannot undo a non-citizen’s transfer to a trust (s. 8). Ask your lawyer how a court elsewhere sees it.
- Letters of wishes. A settlor may give the trustees a letter of wishes (s. 27). It guides the trustees without binding them.
- Accumulation. Income may be accumulated for up to the trust’s maximum duration (s. 10).
None of these features settles the outcome alone. Your residence, the assets and the law where they sit all play a part.
Limits and requirements
The Act also sets limits.
Unless the deed has a power of revocation, a trust is irrevocable by the settlor (s. 11). Decide early whether you want that power.
The reporting guide explains what the trustees file, and the cost guide shows who charges for each task.
Sources and review dates
The facts here come from the Trusts Act and the Foundations Act in the Revised Laws of Mauritius, accessed 2026-11-05.
The overview of Mauritius gives the wider picture, and the set-up guide shows where each check happens.
The common questions page answers the practical points.
Frequently asked questions
Which law governs a trust in Mauritius?
A trust in Mauritius is governed by the Trusts Act. The Act says how a trust is created, how long it may last, who may serve as a trustee and what the trustees owe the beneficiaries. A well-drafted deed names its governing law expressly.
Who may act as trustee in Mauritius?
The Trusts Act allows up to four trustees and requires one of them to be a qualified trustee, a term defined in s. 2. The other trustees are named in the deed, and your lawyer checks that the deed names each office clearly before you sign.
Can a trust in Mauritius have a protector?
Yes. The deed may create the office of protector, and the settlor can hold it (s. 24). The deed sets the protector's powers, for example which trustee decisions need consent, so decide with your lawyer how much say the protector has and who replaces them.
What is the difference between a trust and a foundation in Mauritius?
A trust is a deed under which trustees hold assets for the beneficiaries. A foundation is a separate body set up under the Foundations Act (Act 8 of 2012). The two forms control assets in different ways, so the choice follows your family, your assets and what your advisers know best.