Mauritius (MU)

Jurisdiction Overview

IDQuestionAnswer
204 *Are Trusts available? BOTH: Domestic trust law and administration of foreign law trusts.
 Data Date: 2017

Notes

 
"Mauritius law permits the creation of Mauritius trusts, and foreign trusts are recognized and enforceable in Mauritius" (GF 2014: 18). The Mauritian Trust Act of 2001 allows the creation of different trusts, including "express trusts, purpose trusts, unit trusts, charitable trusts and constructive trusts" (GF 2017: 55).

Sources

OECD 2010: 212
 
GF 2011a: 29
 
GF 2014: 18
 
GF 2017: 55
 
Trusts Act 2001
 
https://www.fscmauritius.org/media/1151/the-trusts-act-2001-amended-080113cc.pdf