Mauritius trusts and foundations

Since 2003, Healy Consultants has been assisting high net worth individuals meet their individual and business financial goals. If properly structured, a Mauritius trust and foundation can be 100% foreign-owned, and legally tax-exempt.

  • Why set up a Mauritius foundation?

    • The Mauritius Foundations Act of 2012 was introduced to enable high net-worth non-residents to conduct i) charitable activities and ii) non-charitable activities such as estate planning.
    • A Mauritius foundation is an ideal vehicle to use to i) hold assets ii) hold other forms of investment and iii) carry out inheritance planning.
    • A Mauritius foundation can also be used for owning private trust companies.
  • Key features of a Mauritius foundation

    • Asset protection and privacy: Mauritius foundation is an ideal structure to facilitate the confidential management of global assets without disclosing details of the beneficiaries.
    • Tax optimisation: A Mauritius foundation with either i) non-resident founder(s) or ii) a GBC1 licence are exempt from income tax for the financial year.
  • Requirements of a Mauritius foundation

    • A Mauritius foundation must have a Charter. This is the main constitutional document governing the i) functioning of the foundation ii) reservation of rights and powers to the Founder and iii) details on the administration of assets.
    • A Mauritius foundation must have a council, which oversees the administration of the assets and ensures they meet its underlined objectives as outlined in its Charter.
    • Each Mauritius foundation must have at least one member who is ordinarily resident in Mauritius. Healy Consultants Group PLC will be pleased to provide our Clients with the same.
    • Each Mauritius foundation is required to have a secretary. Healy Consultants Group PLC will be pleased to provide our Clients with the same.
  • Other important considerations regarding a Mauritius foundation

    • A Mauritius foundation must maintain a book of accounts at the registered office address.
    • A Mauritius foundation with a GBC1 licence can benefit from all the advantages given to GBC1 licensed companies, along with access to Mauritius/ network of Double Tax Treaties.

Contact us

For additional information on our services, please contact our in-house country expert, Mr. Simon Guidecoq, directly:
client relationship officer - Simon