A purpose trust must have an enforcer whose duty
is to enforce the trust in accordance with its terms and purposes.
The settling of immovable property in Mauritius
on a trust of which a non-citizen is a beneficiary requires the
approval of the Prime Minister under the Non-Citizens (Property
The Act allows for a protector of a trust to be
appointed. His functions will be to advise the trustee of the
trust. The exercise by the trustees of any of their powers and
discretions shall be subject to the prior consent of the protector.
The trust instrument may appoint as protector any person of full
age and of sound mind, including the settlor, or any body corporate,
any firm, partnership or group of persons, whether incorporate
or unincorporate. The protector has a range of other powers and
may also be a settlor, a trustee or a beneficiary of the trust.
The Act provides for the appointment of a custodian
trustee which shall be a firm, a partnership or a body corporate
and who will act on the instructions of a managing trustee.
The Act provides for the appointment of a managing
trustee having the role and functions to manage the trust without
being vested with the trust property which is vested in a custodian
The settlor or beneficiary of a trust may give
to the trustees a letter of his wishes or the trustees may prepare
a memorandum of the wishes of the settlor with regard to the
exercise of any functions conferred on the trustees by the terms
of the trust.
The number of trustees of a trust shall not exceed
4 of whom, at any one time, at least one shall be a qualified
Except where ordered by the Court or a Judge in
Chambers a trustee shall keep as confidential and shall not
be required to disclose to any person not legally entitled to
it or be required to produce or divulge to any Court, tribunal,
committee of enquiry or other authority in Mauritius or elsewhere,
any information or document in his possession or under his control
the state and amount or any other details of the trust
the conduct of the trust administration;
the trustee's deliberations as to the manner in which
a power or a discretion was exercised, or a duty conferred
or imposed by the law or by the terms of the trust was performed;
the reason for any particular exercise of such power or
discretion or performance of duty or the material upon which
such reason will be or might have been based; or
the exercise or proposed exercise of such power or discretion
or the performance or proposed performance of such duty.
However, these secrecy provisions are heavily compromised
by a series of qualifications in respect of money laundering,
international mutual assistance treaties etc.