Skip links


Foundation Structuring

Foundations have features of both a Trust and a Company. Foundations can provide an alternative option for wealth management and succession planning.

A Foundation is established through Will or a Foundation Charter and is managed by a Council, which can include the founder.

The Foundation can be used to own shares and interests in private companies for charitable and non-charitable purposes: Succession Planning, Tax & Estate Planning, Asset financing and Assistance to charities.

Foundations are mostly used by clients from non-common law jurisdictions who are not familiar with Trusts or those who wish to use a legal entity for their activities while retaining the advantages and flexibility of a Trust.

A Foundation can apply for a Global Business Licence (“GBL”), entitling it to all requirements and benefits of being resident in Mauritius

Foundations are exempt from income tax in Mauritius when:

  • The Founder is a non-resident or holds a GBL; and
  • The Beneficiary is non-resident or holds a GBL.


Ashton Financial Partners will provide Council members, Accounting and Secretarial services along with Registered Office for the good functioning of the Foundation in line with the Charter.


We are just a call away +(230) 460 0439 | +(230) 5 509 0439 or email us at