Trusts & Foundations

Trusts & Foundations
in Mauritius

Vehicles for wealth and succession planning — holding assets for the long term, across generations and borders.

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Trust & Foundation

TrustTrusts Act 1989

Under the Trusts Act 1989; no separate legal personality, mainly for wealth and succession planning; trustee holds assets for the benefit of beneficiaries.

FoundationFoundation Act 2012

Under the Foundation Act 2012; hybrid between a trust and a foundation, has separate legal personality, for charitable or private (including succession) purposes.

Good to know

Structure and Residency Are Two Separate Steps

None of these structures grants residency on its own. Establishing a structure and obtaining the right to reside and work are two separate processes handled by two different authorities. Thresholds, fees and requirements reflect the position as of August 2026 and should be reconfirmed with the Economic Development Board or licensed Mauritius counsel before being relied on.

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Planning Across Generations?

Trusts and foundations are long-term instruments — the right one depends on your assets, your family situation and your home jurisdiction. Let's talk it through.