A Mauritius Trust is a powerful and flexible legal structure used for asset protection, succession planning, wealth management, and charitable purposes. Governed by the Mauritius Trusts Act 2001, it provides a high level of confidentiality and legal certainty, making it a preferred jurisdiction for high-net-worth individuals and international families seeking long-term control over their assets.
Key Features
- A trust is a legal arrangement where the settlor transfers assets to a trustee, who manages them on behalf of beneficiaries according to the terms of the trust deed.
- Can be discretionary, fixed interest, charitable, protective, or purpose trusts.
- May be revocable or irrevocable, depending on the settlor’s intent and desired level of control.
- May hold assets both in Mauritius and internationally, including real estate, shares, bank accounts, intellectual property, and investment portfolios.
Privacy and Confidentiality
- Mauritius does not maintain a public register of trusts.
- Trust documents are confidential and filed only with the Mauritian Financial Services Commission (FSC) under limited circumstances.
- Disclosure of trust information is restricted by law, providing a high level of privacy for settlors and beneficiaries.
Tax Benefits
- A Mauritius Trust can elect to be non-resident for tax purposes if all its beneficiaries and assets are located outside Mauritius, and the settlor is non-resident.
- In its non-resident form, the trust is exempt from all Mauritian taxes, including income tax, capital gains tax, and estate duty.
- If the trust is resident, it is taxed at a flat 15%, but may benefit from Mauritius’s Double Taxation Avoidance Agreements (DTAAs).
Uses of a Mauritius Trust
- Asset protection from creditors or legal disputes
- Succession and estate planning across multiple jurisdictions
- Family governance and wealth preservation
- Holding companies, investment portfolios, or overseas property
- Charitable or philanthropic objectives
Why Set Up a Trust with Hammersmith Management Ltd?
We provide comprehensive trust structuring, trustee services, and ongoing administration with a focus on confidentiality, compliance, and alignment with your long-term goals. Our team ensures your trust is structured effectively, maintained legally, and evolves with your family or business needs.