Mauritius (MU)

Jurisdiction Overview

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


"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).


OECD 2010: 212
GF 2011a: 29
GF 2014: 18
GF 2017: 55
Trusts Act 2001