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Mauritius trusts are regulated by The Trust Act 2001, the Code Civil Mauricien, and the common law relating to trusts.

A Trust is a legal arrangement whereby an individual (the Settlor) transfers property or assets to another party (the Trustee) to hold and administer for the benefit of other individuals (the Beneficiaries).

Trust Formation

Trusts are mainly used for asset protection, estate and succession planning, wealth conservation, tax planning and confidentiality.

In Mauritius, there is no requirement to register the Trust with any registrar. It is a very flexible vehicle and can be formed as a life interest trust, a discretionary trust, a purpose trust, a charitable trust, a protective trust or an asset protection trust.

Non-resident trusts are tax-exempt and Trusts may apply for a Global Business Licence to benefit from the advantages of being resident in Mauritius.

Trusts are inherently flexible and can provide the following advantages:

  • Estate Planning
  • Asset Protection
  • Tax Planning
  • Preserving Family Assets
  • Avoiding Probate
  • Avoiding Forced Heirship
  • Protection against creditors
  • Confidentiality
  • Charitable and Philanthropic Purposes

Trust services

Ashton Financial Partners will act as a qualified Trustee and is licensed by the Mauritius Financial Services Commission (“FSC”) to carry out Trust business. This will entail administration of the Trust, keeping accounting records and liaison with the relevant parties to ensure optimisation of the Trust assets.


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