Offshore Trusts Report: Mauritius
Legal Framework and Formation Rules and Fees
Mauritius Offshore Trusts are set up under the Trusts
Act 2001 (they used to fall under the Offshore Trusts Act 1992);
the regime for trusts is based on English common law. Offshore
trusts are subject to the following conditions:
-
The settlor must not at any time be a resident of Mauritius,
although an offshore company can be a settlor;
-
At least one trustee must be resident in Mauritius; offshore
companies (which are deemed to be resident) can be trustees
if authorised;
-
Trust property must not include real property situated in
Mauritius.
Trusts pay a one-time registration fee; there are no disclosure
or annual reporting requirements.
Please log in at the top of this page, or register
for free, to access the rest of the content on this page.
| |
Offshore Trusts Guide Service Levels
|
 |
Open content: Access to more than 30%
of most pages, all news stories and all features. |
 |
Free trial: Register
your email address for temporary access to subscriber content
and our newsletter. |
 |
Subscription: Subscribe
for all website content, enhanced in-content context sensitive
news feeds on all knowledgebase pages, our email news bulletin
service, an annual PDF version to download, and priority support. |
|
