{"id":144214,"date":"2025-05-07T06:57:31","date_gmt":"2025-05-07T06:57:31","guid":{"rendered":"https:\/\/adamfayed.com\/?p=144214"},"modified":"2025-05-07T06:57:33","modified_gmt":"2025-05-07T06:57:33","slug":"setting-up-a-trust-in-mauritius","status":"publish","type":"post","link":"https:\/\/adamfayed.com\/it\/wealth-asset-management\/setting-up-a-trust-in-mauritius\/","title":{"rendered":"Costituzione di un trust a Mauritius 2025"},"content":{"rendered":"

In 2025, Mauritius continues to be a preferred jurisdiction for establishing trusts<\/a> due to its robust legal framework, favorable tax regime, and business-friendly environment.<\/p>\n\n\n\n

Se state cercando di investire come espatriati o individui con un alto patrimonio netto, che \u00e8 ci\u00f2 in cui sono specializzato, potete inviarmi un'e-mail (hello@adamfayed.com) o un messaggio WhatsApp (+44-7393-450-837).<\/p>\n\n\n\n

Questo vale anche per chi \u00e8 alla ricerca di un secondo parere o di investimenti alternativi.<\/p>\n\n\n\n

Alcuni fatti potrebbero cambiare rispetto al momento della stesura del presente documento e nulla di quanto qui scritto rappresenta una consulenza finanziaria, legale, fiscale o di qualsiasi tipo, n\u00e9 una sollecitazione a investire.<\/p>\n\n\n\n

This post explores the key aspects of setting up a trust in Mauritius, focusing on their functioning, types, costs, taxation, and establishment procedures as of 2025.<\/p>\n\n\n\n\"Discover\n\n\n \"Subscribe\n \"Discover\n<\/map>\n\n\n\n

<\/div>\n\n\n\n

How does a trust work in Mauritius?<\/strong><\/h2>\n\n\n\n

A trust in Mauritius is a legal arrangement governed by the Trusts Act 2001, which provides a comprehensive framework for their creation and administration. This is also known by the name \u201cMauritius Trust Act\u201d<\/a> or \u201cMauritius Trust Law\u201d.<\/p>\n\n\n\n

A Mauritian trust can only be established through a written document called a trust deed. This deed defines the trust’s objective, purpose, and intention and outlines the duties and powers of the trustees. This formal documentation ensures clarity regarding the trust’s operations and the responsibilities of all parties involved.<\/p>\n\n\n\n

One of the notable features of Mauritian trusts is their flexibility regarding the parties involved.<\/p>\n\n\n\n

A Mauritian trust may be established by either a resident or non-resident of Mauritius, expanding its accessibility to international settlors.<\/p>\n\n\n\n

Additionally, the settlor can also be one of the trust’s beneficiaries, allowing the creator of the trust to potentially benefit from the arrangement.<\/p>\n\n\n\n

When creating a trust in Mauritius, up to four trustees may be appointed.<\/p>\n\n\n\n

There is, however, the requirement that one of them must be a qualified trustee approved by the Financial Services Commission (FSC)<\/a>. This ensures proper oversight and compliance with Mauritian regulations.<\/p>\n\n\n\n

The terms of the trust may provide for specialized trustee roles.<\/p>\n\n\n\n

Another important feature is the possible appointment of a “protector” who has a fiduciary duty towards the beneficiaries. This adds an extra layer of security and oversight to the trust arrangement.<\/p>\n\n\n\n

The confidentiality of Mauritian trusts is a significant advantage, guaranteed by Section 64 of the Banking Act<\/a>.<\/p>\n\n\n\n

This confidentiality protection makes Mauritius an attractive jurisdiction for high-net-worth individuals seeking privacy in their gestione patrimoniale<\/a> structures.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Types of Trust in Mauritius<\/strong><\/h2>\n\n\n\n
\n
\"Setting<\/figure>\n<\/div>\n\n\n\n

Mauritius offers several types of trusts<\/a> to accommodate different objectives and requirements of settlors.<\/p>\n\n\n\n

Each type serves specific purposes and comes with its own set of advantages.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Trust discrezionale<\/h3>\n\n\n\n

A discretionary trust gives trustees considerable flexibility and decision-making authority.<\/p>\n\n\n\n

This form of trust empowers trustees to determine how much the beneficiaries will receive from the trust and when distributions will occur.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Protective or Spendthrift Trust<\/h3>\n\n\n\n

A protective trust is a trust whereby the beneficiary is granted an absolute right to the income of the trust until the right is terminated by a pre-defined event.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Excluded Property Trust<\/h3>\n\n\n\n

An excluded property trust is derived from a discretionary trust. <\/p>\n\n\n\n

This trust is a recognized structure in UK inheritance tax planning<\/a>. It is a standard discretionary trust where assets are settled while the settlor is a non-UK-domicile.<\/p>\n\n\n\n

Once the settlor becomes a UK-domicile, they are unable to benefit from the trust property without it falling into the UK inheritance tax bracket.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Employee Benefit Trust<\/h3>\n\n\n\n

The employee benefit trust is specifically designed to hold assets that provide benefits to employees of a company or group of companies.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Trust di beneficenza<\/h3>\n\n\n\n

Charitable trusts in Mauritius are established specifically for charitable purposes.<\/p>\n\n\n\n

These irrevocable trusts benefit from certain tax advantages in many countries, making them an attractive option for philanthropic initiatives.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Special-Purpose Trust<\/h3>\n\n\n\n

Unlike conventional trusts, a special-purpose trust doesn’t have specified beneficiaries but is created to promote a specific non-charitable purpose.<\/p>\n\n\n\n

Under Mauritian law, these trusts must have an executor in Mauritius.<\/p>\n\n\n\n\"Discover\n\n\n \"Subscribe\n \"Discover\n<\/map>\n\n\n\n

<\/div>\n\n\n\n

Cost of Setting Up a Trust in Mauritius<\/strong><\/h2>\n\n\n\n

Understanding the cost implications is essential when considering opening a trust in Mauritius.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Initial Setup Costs<\/h3>\n\n\n\n

The initial costs of setting up a trust in Mauritius include professional fees for drafting the trust deed by a Mauritian lawyer or notary.<\/p>\n\n\n\n

For trusts that opt to hold a Global Business License (GBL)<\/a>, additional costs apply.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Administrative and Ongoing Costs<\/h3>\n\n\n\n

The ongoing administration of a trust involves various costs. <\/p>\n\n\n\n

For entities holding licenses, annual fees are payable to the FSC.<\/p>\n\n\n\n

These fees are typically payable in advance of incorporation on a pro-rate basis up to June 30 and annually thereafter by the same date.<\/p>\n\n\n\n

Professional services costs represent another significant expense category. These include:<\/p>\n\n\n\n