Structures / Trust
Trust
Settlor → trustee → beneficiary, no separate legal personality.
A flexible trust available in Mauritius (Trusts Act 2001) and Seychelles, discretionary, fixed-interest, charitable, purpose, asset-protection. Mauritian trusts run to 99 years. The trustee holds legal title; beneficiaries hold equitable interests.
At a glance
- Statute (Mauritius)
- Trusts Act 2001
- Also available in
- Seychelles and other jurisdictions
- Term
- Up to 99 years (Mauritius)
- Tax
- Tax treatment depends on residence, source and nature of income. A non-resident trust is generally taxable in Mauritius on chargeable income attributable to Mauritius-source income. Partial exemptions may be available on qualifying income subject to statutory conditions
- Trustee
- Qualified trustee required
- Registration
- Not registered; details not publicly available
Used for
- 01
Succession planning
- 02
Intergenerational wealth structuring
- 03
Asset protection
- 04
Charitable and purpose vehicles
- 05
Investment-holding wrappers
- 06
Family office structures
Important: Asset-protection provisions in a trust are subject to applicable insolvency, creditor and conflict-of-law rules. The protection offered depends on the jurisdiction of the settlor, the location of assets and the applicable legal framework.
Ongoing obligations
- 01
Qualified trustee (Mauritius-licensed)
- 02
Trust deed governing the structure
- 03
Beneficial-ownership records
- 04
FATCA / CRS classification and reporting
- 05
Trustee fiduciary duties under the Trusts Act
- 06
Periodic review of trust deed
Designed For
HNW families
Intergenerational wealth structuring across multiple jurisdictions.
Succession planning
Managing inheritance and estate duties across borders.
Philanthropic families
Charitable trusts and grant-making vehicles.
Family-office vehicles
Consolidating assets under a single trustee.
AcuFin as your trustee
FSC-licensed trustee in Mauritius
Trust deed drafting, execution and periodic review
Asset settlement and ongoing administration
Beneficiary identification and distribution management
FATCA/CRS classification, reporting and regulatory compliance
Ongoing fiduciary administration and advisory
Trust vs Foundation at a glance
Legal personality
Trust
No (trustee holds legal title)
Foundation
Yes (separate legal entity)
Governance
Trust
Trustee manages assets with settlor oversight
Foundation
Council governs entity with own legal personality
Registration
Trust
Not registered; details not publicly available
Foundation
Registered with Registrar; FATCA/CRS classification applies
Term
Trust
Up to 99 years (Mauritius)
Foundation
Indefinite or fixed
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