(MAURITIUS TRUST & AFRICA-ASIA STRUCTURING)

Mauritius Trust

Set up under the Trusts Act 2001, a Mauritius Trust offers a tax-neutral, private vehicle for holding wealth oriented toward Africa and Asia. As a rule, the island’s courts will not directly enforce a foreign judgment against assets held in trust, and no government registry has to be notified of the arrangement. Our team handles professional trustee onboarding, structural design and, if wanted, supporting Mauritius company or banking arrangements; pricing is quoted on application.

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Offshore Companies · Mauritius Trust

Flag of Mauritius
Indian Ocean Mauritius
Latitude 00.0000° S
Longitude 000.0000° E
Written and reviewed by John Evans Connor Steens
Updated
Pricing On application Once the trustee and structure have been reviewed, you receive a written, line-by-line quote.
Confidentiality No registration required Real confidentiality from the start — nothing is filed publicly to disclose that the trust exists.
Tax treaties Africa & Asia network Among the widest double tax treaty networks any trust jurisdiction can offer, reaching across Africa, India and China.

(MAURITIUS TRUST & REGIONAL OVERVIEW)

A credible, confidential trust structure for international wealth planning

The primary law behind a Mauritius Trust is the Trusts Act 2001, legislation that consolidated and brought up to date the island’s earlier trust rules. Sitting strategically between Africa and Asia, Mauritius is a settled jurisdiction where both English and French are spoken, and it falls under the oversight of the Financial Services Commission (FSC).Toward trusts that are validly formed under Mauritius law, the island’s courts have reliably adopted a cautious and protective stance, as a general matter refusing to enforce a foreign judgment directly against property held in trust.When the shortest possible defence against a hostile commercial creditor is what matters most, Mauritius is not the jurisdiction Our team would put first. In that situation, weigh it against the Cook Islands Trust and Nevis Trust.

Governing law

Trusts Act 2001

Trustee

The trust is run by a trustee holding an FSC licence

Court approach

As a general rule Mauritius courts refuse to enforce foreign judgments directly

Primary use

Private wealth holding and structuring oriented toward Africa and Asia

Self-settled

The trust's settlor is allowed to be a beneficiary as well

Protection focus

Statutory shielding against foreign claims arising from succession, marriage, divorce and insolvency

General summary only. Where Mauritius is strongest is in Africa- and Asia-facing structuring, confidentiality and tax-neutral wealth holding. For the shortest possible defence against a hostile commercial creditor it is not Our team's first choice; what suits you turns on the client, the assets, the timing and the law of your home country.

(WHAT IS INCLUDED)

A full service for forming your Mauritius Trust

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Pick a trust on its own, a trust paired with a company, or the full company-and-banking bundle

Because trustee fees, how involved the deed is, any underlying Global Business Company and the assets you intend to place all shape the work involved, we quote pricing on application.

Standalone trust

Mauritius Trust

On application

Scope confirmed after trustee review

A Mauritius Trust on its own for private, tax-neutral wealth holding, carrying real treaty reach into Africa and Asia.

Coordination of onboarding and due diligence with an FSC-licensed trustee
A trust deed and formation paperwork compliant with the Trusts Act 2001
The first year's trustee and administration scope set out in writing
Discuss this option↗
Trust + company

Mauritius Trust + Company

On application

Scope confirmed after trustee review

A Mauritius Trust sitting above a Global Business Company that holds your business interests plus your bank and brokerage accounts — the usual arrangement for clients focused on Africa and Asia.

Forming both a Mauritius Trust and a Global Business Company
Entry into the Africa- and Asia-facing tax treaty network of Mauritius
Trustee, registration and outside-party charges broken out in the written quote
Discuss this structure↗
Complete structure

Support for the trust, a Mauritius company and banking

On application

Scope confirmed after provider review

A coordinated arrangement that brings together a Mauritius Trust, a Mauritius company and, where it fits, support for a bank or brokerage account.

A Mauritius Trust plus the Mauritius company beneath it
Bank or brokerage account coordination
A complete line-by-line quote before you make any commitment
Book a consultation↗

Before any formation work starts, the written proposal together with the trustee’s acceptance sets out precisely what is covered, which costs are included, the company paperwork and the continuing obligations.

(MAURITIUS TRUST GUIDE)

Understanding the Mauritius Trust structure

01 · Governing law

Trusts Act 2001

Formed under the Trusts Act 2001, a Mauritius Trust can take the shape of a discretionary, fixed interest, protective, charitable or purpose trust.

02 · Court approach

Foreign judgments generally declined

The stance of Mauritius courts is cautious and protective: they will generally not directly enforce a foreign judgment against property held in trust.

03 · Confidentiality

No registration requirement

Because no government body needs to be told about a Mauritius trust, the arrangement offers real confidentiality from the outset.

04 · Trustee

FSC-licensed trustee

Under the 2001 Act, the trust is run by a trustee holding a licence from the Financial Services Commission (FSC).

05 · Self-settled

The settlor is allowed to be a beneficiary too

Allowing the settlor to be a beneficiary as well is something the Trusts Act 2001 expressly permits, alongside a protector role that keeps watch over how the trustee acts.

06 · Long-term planning

Tax-neutral, treaty-driven structuring

Free of Mauritius tax when non-resident, a Mauritius trust carries treaty access reaching across Africa, India and China.

Important: Built for confidentiality, tax-neutral structuring and wealth planning aimed at Africa and Asia, Mauritius is not meant to stand in for a structure purpose-built to fend off commercial creditors. Weigh it against the Cook Islands Trust and Nevis Trust in cases where hostile asset protection is the main goal. Among the official sources are the Mauritius Trusts Act 2001.

(WHY CLIENTS CHOOSE OFFSHORE COMPANIES ONLINE)

Coordinating a Mauritius Trust with a cross-border viewpoint

Our team arranges Mauritius Trusts, the Global Business Companies that sit beneath them and the banking that supports them. We give clients a candid comparison against jurisdictions purpose-built for asset protection too, so they can draw on what Mauritius genuinely does well: privacy, tax neutrality, and treaty reach into Africa and Asia.

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Jurisdiction fit before formation

Before advising on a structure, we set a Mauritius Trust side by side with jurisdictions purpose-built for asset protection, so that private, tax-neutral structuring is never mistaken for a defence against commercial creditors.

Professional trustee coordination

The application, due diligence, drafting of the deed and trustee process are all coordinated by us alongside well-established professional service providers who hold FSC licences.

Pricing confirmed on application

The scope and fees of the formation are laid out before any work starts, and during onboarding we walk you through the trustee charges, the outside-party costs and the continuing administration.

Company and banking support

Should an underlying Global Business Company, banking, brokerage or a further jurisdiction be needed, we manage the broader structure through a single point of contact.

Protector and treaty design

Together with the trustee and, where called for, legal specialists, we handle the appointment of a protector, treaty-efficient structuring and provisions for long-term governance.

Structure comparison

Mauritius Trust vs Cook Islands Trust

Each carries real legal muscle, yet each was designed with different regional aims in mind. The Cook Islands imposes a criminal burden of proof together with the shortest limitation period found anywhere; Mauritius brings a cautious judiciary, no obligation to register and treaty reach into Africa and Asia that nothing else matches.

Purpose-built asset protection

Cook Islands Trust

Burden of proofA beyond-reasonable-doubt (criminal) standard applied to claims of fraudulent transfer.
Limitation periodOne to two years, ranking among the shortest of any trust jurisdiction.
Track recordA 40-year record of withstanding direct challenges by US federal agencies, the FTC and SEC among them.
Africa / Asia treaty accessNone — a Pacific offshore jurisdiction lying outside those treaty networks.
Africa & Asia gateway

Mauritius Trust

Court approachAs a general matter, Mauritius courts refuse to enforce foreign judgments directly against property held in trust.
Statutory protectionProtected from challenges grounded in foreign succession, marriage, divorce or insolvency claims.
Africa / Asia treaty accessAmong the widest tax treaty networks any trust jurisdiction offers, reaching across Africa, India and China.
Self-settledThe trust's settlor is allowed to be a beneficiary as well.
Choose Cook Islands ↗When your main worry is mounting the strongest possible defence against a live or expected US-style creditor claim.
Choose Mauritius TrustWhen what you value most is confidentiality, tax-neutral structuring, or real business interests spanning Africa or Asia.
Where a commercial-creditor claim is specifically known or anticipated, the Cook Islands Trust stays our purpose-built recommendation. Compare Cook Islands Trust

(WHO MAY CONSIDER A MAURITIUS TRUST?)

Well suited to wealth planning aimed at Africa and Asia

Investors and business owners holding real interests in Africa or Asia, along with cross-border families after private, tax-neutral structuring, may find a Mauritius Trust a good match. Where a commercial-creditor claim is already known or expected, look at the Cook Islands or Nevis before settling on Mauritius.

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Where Mauritius leads

Africa- and Asia-facing structuring

Mauritius holds the greatest appeal for clients with real interests across Africa or Asia who want a private, tax-neutral base drawing on a combined French-English legal tradition.

Investors directing capital toward African real estate, infrastructure or operating businesses
Owners of businesses that operate in Africa or Asia
Cross-border families after a private, tax-neutral base that bridges the French and English traditions
Clients wanting the settlor to stay a permitted beneficiary of the trust
When another jurisdiction fits better

Not Our team's first pick where creditor claims are adversarial

Though Mauritius provides real statutory protections and a cautious judiciary, it is not designed around the short-limitation, criminal-burden barriers found in the Cook Islands or Nevis.

No criminal (beyond-reasonable-doubt) standard of proof — Mauritius works from general civil principles
No fixed short statutory limitation period specific to transfers into trust
A shallower body of adversarial case law than the 40-year track record of the Cook Islands
Suitability against commercial creditors has to be weighed before any funding
Where a commercial claim is known or expected, look at the Cook Islands Trust and Nevis Trust. When it comes to structuring aimed at Africa and Asia, Mauritius is often the better fit.
total protection package

(OPTIONAL STRUCTURE SUPPORT)

Mauritius Trust, Company & Banking

You can pair a Mauritius Trust with an underlying Global Business Company plus support for a bank or brokerage account. In that setup the shares of the company belong to the trust, while the company itself holds the approved investments, business interests or financial accounts.

  • Your Mauritius trustee application handled end to end
  • Trustee, registration and outside-party charges broken out in the written quote
  • A trust deed compliant with Mauritius law drawn up where it is needed
  • The structure registered and ready to take in assets the trustee has approved

Discuss a complete structure

(INTERNATIONAL TRUST EXPERTISE)

Meet our international trust specialists

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John Evans
Forbes Business Council

Founder & Chief Executive Officer

Rarotonga, Cook Islands

More than two decades of experience across offshore banking, asset protection, international companies and trusts.

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Connor Steens
BBUS

Founder & Business Development Director

Sydney, Australia

Specialises in offshore structuring, strategic partnerships, business development and global wealth solutions.

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Atinata Hosking

Sales Manager

Rarotonga, Cook Islands

Brings more than two decades of experience in offshore banking, regulatory compliance and client relationship management.

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Melanie Tetuaiteroi

Sales Assistant

Rarotonga, Cook Islands

Supports client onboarding, communications, documentation and operational coordination, backed by fiduciary administration experience.

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(FORMATION PROCESS)

01

Objectives and jurisdiction-fit review

We go over what you want to achieve, the assets you propose, your beneficiaries, and whether Mauritius, the Cook Islands or Nevis best fits your particular situation.

02

Trustee and structure selection

Working with a trustee holding an FSC licence, we assess whether a trust on its own, an underlying Global Business Company or account support best suits the case.

03

Due diligence and the drafting of the deed and succession terms

As you work through the trustee’s due diligence, the deed, beneficiary arrangements, protector role and company paperwork are being drawn up.

04

Formation, funding and administration

After acceptance and execution, the approved assets or the shares of the Mauritius company are moved over, and the trustee’s continuing administration and recordkeeping gets under way.

(MAURITIUS TRUST INSIGHTS)

Mauritius Trust Insights

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Recent Articles

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(ABOUT MAURITIUS TRUSTS)

What is a Mauritius Trust?

Formed under the Trusts Act 2001, a Mauritius Trust is run by a trustee holding a licence from the Financial Services Commission (FSC). Since no government body has to record Mauritius trusts, the arrangement carries real confidentiality from the outset. The settlor is permitted to be a beneficiary as well, and as a general matter the island’s courts refuse to enforce foreign judgments directly against trust property.

(MAURITIUS TRUST QUESTIONS)

Common questions about Mauritius Trusts

What purposes does a Mauritius Trust serve?

Typically a Mauritius Trust serves private, tax-neutral wealth holding along with structuring aimed at Africa or Asia. As a rule the island's courts will not enforce foreign judgments directly against property held in trust, and nothing has to be registered.

Is a Mauritius Trust legal?

Yes. Entirely lawful, Mauritius Trusts are used by cross-border families, investors and businesses throughout Africa, Asia and elsewhere. Settlors who are US persons have to report the trust to the IRS each year on Forms 3520 and 3520-A. Our team makes sure every structure fully meets home-country reporting duties.

Does a Mauritius Trust shield assets from creditors the way a Cook Islands Trust does?

Substantial, though not the same. While Mauritius courts as a general matter will not directly enforce a foreign judgment, Mauritius lacks the criminal burden of proof and the fixed short limitation period that the Cook Islands and Nevis grant by statute. For fending off adversarial creditors specifically, we point clients to the Cook Islands or Nevis Trust.

What is the cost of a Mauritius Trust?

We quote pricing on application, and it varies with the structure you need — a trust on its own, or one with an underlying Mauritius company and bank account. You get a complete, itemised quote before committing, with nothing hidden.

Can a Mauritius Trust be set up when I'm already facing a lawsuit?

That turns on the particular facts. Under general Mauritius law, a transfer made intending to defraud a creditor you already know about can still be challenged. Where you are presently the subject of legal action, we suggest talking your situation through with us directly.

Once I've moved assets into the trust, can I still reach them?

Yes. Allowing the settlor to be a beneficiary as well is something the Trusts Act 2001 expressly permits, and reserved powers can keep you involved in investment decisions within whatever bounds the trust deed lays down.

Which assets is a Mauritius Trust able to hold?

Nearly any class of asset — cash, securities, business interests and beyond. Real estate is usually held via a Mauritius company that the trust owns rather than held directly, because property is always governed by the law of wherever it is located.

What is the timeframe for setting up a Mauritius Trust?

After the trustee's due diligence is finished, the deed and registration usually take two to four weeks. Opening accounts with banking institutions in Mauritius and internationally adds a further four to eight weeks.

Is a lawyer required to set up a Mauritius Trust?

We strongly advise getting independent legal and tax counsel, especially for US persons who carry IRS reporting duties. Our team runs the whole formation process and can put you in touch with qualified advisors specialising in Mauritius structures.

What does a trust protector do, and is one necessary for me?

A trust protector is an independent outside party granted defined powers, which usually include keeping watch over the trustee's conduct on the settlor's behalf. Appointing a protector is something the Trusts Act 2001 expressly provides for, and we advise having one as standard.

What does it cost each year to maintain a Mauritius Trust?

Yearly trustee administration fees generally fall between $4,000 and $6,500. Where a structure includes an underlying Global Business Company or active banking, fees run higher. We give you a complete breakdown of both formation and continuing costs before you commit.

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