🔹What is a Trust?
A Trust is a tripartite arrangement where a settlor transfers assets to trustees, who manage them for the benefit of beneficiaries.
In Mauritius, trusts are not required to be registered with the authorities, offering a quick set up with minimum regulatory requirements. They are governed by a trust deed that outlines the purpose of the trust, trustee duties, and beneficiary rights. A trust must at all times have a professional trustee like Axis Fiduciary Ltd, licenced by the Financial Services Commission.
🔹Common Uses of a Trust
Trusts are ideal for:
✔ Accumulation & Wealth preservation
✔ Succession planning
✔ Asset protection
✔ Estate & Inheritance Planning
✔ Avoiding forced heirship
✔ Supporting vulnerable individuals
✔ Tax Planning efficiency & privacy
🔹Types of Trusts in Mauritius
• Discretionary Trusts – Trustees have flexibility in managing and distributing assets
• Charitable Trusts – Focused on public benefit (e.g. education, poverty relief)
• Purpose Trusts – Set up for a specific purpose without identifiable beneficiaries
• Private Trusts – Tailored for families and individuals for wealth transfer and asset management
🔹Tax Benefits of Trusts
• Non-resident Trusts: Fully exempt from tax in Mauritius
• Resident Trusts: Taxed at 15%, but may benefit from:
80% partial exemption on foreign dividends, interest, and income from overseas permanent establishments
Access to foreign tax credits where applicable
🔹How Axis Can Assist
At Axis, we provide end-to-end trust solutions, including:
✅ Tailored Trust Setup – Helping you choose the right structure
✅ Regulatory Compliance – Ensuring alignment with legal and tax rules
✅ Professional Trustee Services – Acting as trustees and managing trust assets
✅ Succession & Wealth Planning – Supporting long-term financial goals
✅ Ongoing Administration – Offering continuous oversight and advisory
📩 Reach out to info@axis.mu to explore how Axis can help structure and manage your trust with expertise and care.
Click Here to learn how to set up a Trust in Mauritius with Axis.
