Mauritius Trusts
A powerful and flexible vehicle for wealth preservation, succession planning, and asset protection, governed by the Trusts Act 2001 of Mauritius.
A Mauritius trust is established under the Trusts Act 2001 and provides one of the most flexible and robust structures available for wealth planning, asset protection, and succession. The settlor transfers assets to a trustee who holds and manages those assets for the benefit of named beneficiaries or for specified purposes. Mauritius trusts offer broad flexibility in their construction, allowing for discretionary, fixed, or purpose trusts tailored to the specific needs of each client.
Types of Trusts
Mauritius law accommodates discretionary trusts (where the trustee has discretion over distributions), fixed trusts (where beneficiaries have fixed entitlements), purpose trusts (established for specific purposes rather than beneficiaries), and charitable trusts.
The Protector
A protector may be appointed to oversee the trustee, with powers including the ability to remove and replace trustees, consent to distributions, and veto trustee decisions. The protector role provides an additional governance layer particularly valued by settlors.
Asset Protection
Mauritius trusts provide strong protection against creditor claims. A creditor must demonstrate that the transfer to trust was made with intent to defraud within a two-year limitation period. Trust assets are generally beyond the reach of beneficiaries' creditors.
Tax Treatment
Mauritius trusts may be structured to be resident or non-resident for tax purposes. A non-resident trust whose beneficiaries are non-Mauritian is generally not subject to Mauritius tax on foreign-source income.
Trustee Requirements
At least one trustee must be resident in Mauritius. Where the trust holds assets that require FSC licensing, the trustee must be a licensed fiduciary services company. PrimeLuxe holds the requisite licences.
Duration
A Mauritius trust may be established for a perpetuity period of up to 99 years, providing long-term wealth preservation capability well suited to multi-generational planning objectives.
Ready to establish your Trusts?
Our team will guide you through every step — from initial structuring advice through to incorporation, licensing, and ongoing administration.