A Foundation is a hybrid legal entity combining the features of a trust and a company. Foundations are interesting to clients who may be unfamiliar with the concept of Trusts, particularly in civil law countries. 


Foundations in Mauritius are governed by the Mauritius Foundations Act 2012 (the ‘Foundations Act’) and managed by the Foundation Council which carries out the objectives and purposes of a Foundation. A Mauritius Foundation is required to be registered and issued a certificate of registration by the Registrar of Companies.

What are the advantages of a Foundation?

Main advantages of a Foundation:

  • Wealth protection
  • Private relationship
  • Being recognised in all common and civil law jurisdictions
  • Holding assets that can be passed on from one generation to the next (estate planning)
  • Minimizing estate taxes or other inheritance taxes
  • Avoidance of forced heirship rules
  • Maintenance of corporate control
  • Separation of voting and economic benefits
  • Charitable purposes
  • Used by corporations for employee benefit plans, retirement and stock option schemes, insurance plans and special financing arrangements

What conditions must be met?

Every Mauritius Foundation shall have:

  • A management company or by such other person resident in Mauritius as may be authorised by the Financial Services Commission.
  • A Registered Office in Mauritius.
  • A Foundation Council shall administer the property of the Foundation and carry out the objects of the Foundation. A Foundation Council shall have at least one member who shall be ordinarily resident in Mauritius.
  • A name ending with the word “Foundation” or a word in a foreign language that has the same meaning as the word “Foundation”.

For more information and advice on its implementation please contact us