Trust & Fiduciary
Services
Wealth structuring, trusts and foundations in a premier regulated financial centre.
Overview
Mauritius as a trust jurisdiction
Mauritius is a leading international financial centre with a sophisticated trust law based on English common law, updated and codified by the Trusts Act 2001. All trust and fiduciary service providers must be licensed by the Financial Services Commission (FSC), providing international credibility and regulatory oversight.
Advantages
Why Mauritius for trusts?
Structure Options
Types of trust
Discretionary Trust
The most common structure for wealth planning. Trustees have discretion over distributions. Beneficiaries have no fixed entitlement.
Fixed Trust
Beneficiaries have defined, fixed entitlements. Less flexible than discretionary but clearer for certain succession purposes.
Purpose Trust
Created for a specific non-charitable purpose. No named beneficiaries. Useful for commercial and holding structures.
Charitable Trust
Established for charitable objectives. May qualify for tax exemptions. Regulated by the Financial Services Commission.
Protective Trust
Protects assets against creditors or beneficiary mismanagement. Often used in family wealth planning with spendthrift clauses.
Applications
Common uses
Family wealth planning
Protect and grow family assets across generations while managing succession.
Succession planning
Ensure smooth transfer of assets on death without probate complications.
Asset protection
Shield assets from creditors, litigation and political risk.
Employee share schemes
Hold shares for employee benefit under ESOP trust structures.
Charitable foundations
Structured philanthropy with formal governance and reporting.
Investment holding
Hold international investments in a tax-efficient, regulated structure.
Directory
Trust & fiduciary firms
12 FSC-licensed providers — always verify current licence status at fscmauritius.org before engaging.
Intercontinental Trust (ITL)
One of Mauritius's oldest and most respected trust and fiduciary companies, founded in 1993. Administers discretionary, fixed, and purpose trusts for HNW families across Africa, Asia, and Europe.
Discretionary trusts, foundations, succession planning
Trident Trust Mauritius
Global independent trust and corporate services group with 40+ years of experience. The Mauritius office administers trusts and foundations for private clients, with particular strength in Africa-connected wealth.
Private trusts, foundations, asset protection
Appleby (Mauritius)
Leading global offshore law firm with deep trust and fiduciary capabilities in Mauritius. Administers trusts, foundations, and wealth structures for institutional and ultra-high-net-worth clients.
Offshore trusts, wealth structures, foundations
Conyers Mauritius
International offshore law and fiduciary services firm. Handles Mauritius trust formation, administration, and restructuring alongside GBC and fund mandates for international clients.
Trust formation, offshore law, GBC management
AXIS Fiduciary
FSC-licensed fiduciary services group specialising in trusts, foundations, GBC management, and wealth structuring for private clients and family offices. Known for personalised service.
Trusts, foundations, family office, GBC
Rogers Capital
Financial services arm of the Rogers Group. Provides fiduciary, trust, and wealth management services alongside fund administration and GBC management for HNWI and institutional clients.
Fiduciary, wealth management, fund admin
IQ-EQ Mauritius
Global investor services group (formerly SANNE) with strong private wealth and fiduciary capabilities. Administers complex trust structures and foundations for HNW families and family offices.
Private wealth, trust admin, foundations, family offices
Vistra Mauritius
Global corporate and trust services group. The Mauritius team handles trust formation, administration, and ongoing fiduciary management for international private clients and family offices.
Trust formation, fiduciary management, family offices
JTC Group Mauritius
Listed fiduciary services group (JTC plc, LSE) with a Mauritius trust and corporate office. Specialises in succession planning, charitable trusts, and complex multi-jurisdiction family wealth structures.
Listed group · succession, charitable, multi-jurisdiction
DTOS Ltd
Established Mauritius trust and corporate services group providing discretionary trust administration, foundation management, and fiduciary services to HNW clients and institutional mandates.
Discretionary trusts, foundations, fiduciary
Apex Group Mauritius
One of the world's largest fund and fiduciary service providers. The Mauritius office manages trust and foundation structures alongside fund administration and ESG advisory for institutional and private clients.
Trust structures, fund admin, ESG, institutional
Amicorp Mauritius
Global corporate and trust services group operating across 20+ jurisdictions. The Mauritius team handles trust and foundation formation, administration, and nominee services for international private clients.
Trust formation, foundations, global footprint
Setup Process
Establishing a trust
- 1Choose an FSC-licensed trustee companyVerify their licence on fscmauritius.org before engaging.
- 2Draft the trust deedSets out the trust purpose, beneficiaries, trustee powers and duration.
- 3Settle assets into the trustThe settlor transfers assets to the trustee. Proper documentation required.
- 4Ongoing management and complianceAnnual accounts, trustee meetings, regulatory filings and beneficiary distributions.
Alternative Structures
Foundations
The Mauritius Foundations Act 2012 introduced the foundation as an alternative wealth structuring vehicle. Unlike trusts, foundations are separate legal entities — closer to the civil law concept familiar to Continental European clients.
A foundation has a charter, a founder, beneficiaries (or a purpose), and a council that governs it. Assets belong to the foundation itself, not held on behalf of beneficiaries as in a trust.
Foundations are popular with French, Belgian, Swiss and Portuguese clients who find the structure more intuitive than common law trusts.
Regulatory check
All trust and fiduciary service providers must be licensed by the FSC. Verify any firm you engage at fscmauritius.org before proceeding.
Trust & fiduciary firm?
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