خدمات تخطيط التركة في موريشيوس
خدمات تخطيط التركة الشاملة تشمل الوصايا وهياكل الثقة وترتيبات نقل الثروة بين الأجيال.
Estate planning through Mauritius structures enables high-net-worth individuals and families to organise the orderly, tax-efficient, and private transfer of wealth across generations. By using trusts established under the Trusts Act 2001, foundations established under the Foundations Act 2012, and holding companies incorporated under the Companies Act 2001, assets can be transferred to beneficiaries without the delays, costs, and publicity of probate proceedings. Mauritius does not impose inheritance tax, estate duty, or gift tax, making it one of the most attractive jurisdictions for wealth transfer planning.
For individuals from civil law jurisdictions, properly structured Mauritius trusts and foundations can offer an alternative to forced heirship rules, subject to appropriate legal analysis. Our team works with families, family offices, and their advisors to design bespoke succession structures that reflect the family's values, objectives, and asset base. We advise on the selection of the optimal structure — trust, foundation, or corporate holding vehicle — and the sequencing of asset transfers to minimise tax and legal risk.
We also establish family governance frameworks, including family constitutions, advisory boards, and succession protocols, to ensure that wealth transitions support, rather than disrupt, family harmony and business continuity. Every estate plan is reviewed and updated as circumstances change, providing an adaptive, long-term partnership rather than a one-time transaction.
Key Features of Estate Planning in Mauritius
No Inheritance or Estate Tax
Mauritius imposes no inheritance tax, estate duty, or gift tax. This makes it an exceptionally efficient jurisdiction for structuring generational wealth transfer, allowing the full value of assets to pass to beneficiaries without a tax charge at the point of succession.
Probate Avoidance
Assets held in trust or foundation pass to beneficiaries outside the deceased's estate, avoiding the time-consuming, costly, and publicly accessible probate process. This is particularly valuable for families with assets in multiple jurisdictions.
Forced Heirship Mitigation
Properly structured Mauritius trusts and foundations may provide an alternative to forced heirship rules applicable in civil law jurisdictions, enabling the founder to direct assets according to their wishes. This is a complex area requiring careful legal analysis in all relevant jurisdictions.
Multi-Generational Structures
Trusts can subsist for up to 99 years and foundations can be perpetual, enabling wealth structures to serve multiple generations. Distribution rules can be designed to balance income needs, capital preservation, and the education and welfare of future generations.
Family Governance Frameworks
We help establish governance frameworks for family wealth: family constitutions, family councils, investment policies, and succession protocols that build consensus among family members and establish clear rules for decision-making.
Business Succession Planning
For families with operating businesses, we design succession structures that ensure the smooth transition of business interests — whether through transfer to the next generation, sale to management, or continuation through a family holding trust or foundation.
Cross-Border Coordination
Many of our clients have assets, family members, and business interests across multiple jurisdictions. We coordinate with local legal and tax advisors in each country to ensure the Mauritius structure interacts correctly with local succession and tax laws.
Tax-Efficient Asset Transfer
We advise on the timing and structuring of asset transfers to minimise exposure to taxes in other jurisdictions, including the use of GBC holding companies to manage investment income within the partial exemption framework and applicable double taxation agreements.
Private and Confidential
Trust and foundation structures in Mauritius are private — beneficiary information and asset details are not publicly registered. This is an important consideration for families wishing to maintain confidentiality around the composition and distribution of their estate.
Regular Review and Adaptation
Estate plans must evolve with family circumstances, tax legislation, and asset values. We conduct annual reviews and update structures as needed, ensuring the plan remains current, compliant, and aligned with the family's evolving objectives.
How to Plan Your Estate in Mauritius
Family Assessment and Objective Setting
We meet with the principal family members to understand their objectives, asset inventory, family dynamics, business interests, and succession preferences. We map the family's current legal and tax position across all relevant jurisdictions.
Structure Design and Comparison
We design one or more estate planning structures — trust, foundation, corporate holding — and present a comparative analysis of each option, covering legal, tax, governance, and cost considerations for the family's specific circumstances.
Multi-Jurisdiction Legal Analysis
We coordinate with local counsel in each relevant jurisdiction to analyse how the proposed Mauritius structure interacts with local succession, forced heirship, and tax laws, ensuring a coherent, legally sound cross-border plan.
Legal Documentation
We draft all required legal documents — trust deeds, foundation charters and by-laws, corporate constitutions, shareholder agreements, and letters of wishes — tailored to the family's specific requirements and objectives.
KYC and Due Diligence
We complete comprehensive KYC on all family members involved in the structure, collecting identity documents, source of wealth evidence, and tax residency information in compliance with FSC AML/CFT requirements.
Asset Transfer and Restructuring
We facilitate the orderly transfer of assets into the chosen structures — coordinating with banks, brokers, land registries, and company registrars to ensure legal transfer formalities are completed properly in each jurisdiction.
Family Governance Setup
We establish the family governance framework: drafting the family constitution, establishing the family council or advisory board, preparing investment policy statements, and facilitating initial family governance meetings.
Ongoing Review and Updates
We conduct annual reviews of the estate plan, update structures and documents as family circumstances change, and provide ongoing administration of trusts, foundations, and holding companies as part of a long-term advisory relationship.
Requirements for Estate Planning in Mauritius
- Comprehensive inventory of all assets with current valuations
- Family tree identifying all intended beneficiaries and their ages and jurisdictions
- KYC documentation for all family members participating in the structure
- Details of any existing structures (trusts, companies, foundations)
- Source of wealth documentation for the principal family members
- Details of business interests, including valuations and ownership structures
- Tax residency and domicile information for all key family members
- Information on succession objectives, preferences, and any family agreements
- Details of any debts, encumbrances, or contingent liabilities on key assets
- Details of any relevant forced heirship rules applicable in family members' jurisdictions
Estimated Costs of Estate Planning in Mauritius
| البند | النطاق التقديري |
|---|---|
| Initial estate planning consultation and structure design | USD 2,000 – 5,000 |
| Trust deed or foundation charter drafting | USD 2,500 – 6,000 |
| Annual trust or foundation administration | USD 3,000 – 10,000 |
| Annual accounting and financial statements | USD 1,500 – 4,000 |
| Multi-jurisdiction legal coordination (per jurisdiction) | USD 1,500 – 4,000 |
| Family governance documentation (constitution, policies) | USD 2,000 – 5,000 |
Frequently Asked Questions About خدمات تخطيط التركة في موريشيوس
Does Mauritius have inheritance tax?
No. Mauritius does not impose inheritance tax, estate duty, or gift tax. This makes it an attractive jurisdiction for estate planning and generational wealth transfer. Assets transferred into a properly structured Mauritius trust or foundation are not subject to these levies, though tax obligations in other jurisdictions must always be considered.
Can I protect assets from forced heirship claims?
A properly structured Mauritius trust or foundation may offer protection from forced heirship rules that apply in civil law jurisdictions, enabling the founder to direct assets as they wish. However, this is a complex, jurisdiction-specific area of law. Recognition of Mauritius structures and their ability to override local forced heirship rules varies by country, and legal advice in all relevant jurisdictions is essential.
How does a trust avoid probate?
Assets held in a Mauritius trust do not form part of the deceased settlor's estate. When the settlor dies, the trustee continues to hold and manage the trust assets in accordance with the trust deed, with distributions to beneficiaries as specified. No probate process is required, which avoids delays of months or years and the publication of asset details in a public probate register.
Can a Mauritius structure hold real estate in other countries?
Yes. A Mauritius trust, foundation, or holding company can hold shares in property-owning companies or direct real estate title in other countries, subject to the property laws of those jurisdictions. Some jurisdictions restrict foreign ownership of real estate, and local legal advice is always required. Holding real estate through a Mauritius structure may also have local tax implications.
How often should an estate plan be reviewed?
We recommend reviewing your estate plan at least annually, and whenever there is a significant change in family circumstances — births, deaths, marriages, divorces — or in asset values, tax legislation, or personal objectives. Structures that were appropriate five years ago may no longer reflect the family's current situation and need updating.
What is a family constitution?
A family constitution is a private document that sets out the principles, values, and rules governing how the family manages its shared wealth. It typically covers family governance structures, decision-making processes, employment of family members in the business, share transfer restrictions, dispute resolution mechanisms, and philanthropic objectives. It is not legally binding but is a powerful tool for maintaining family harmony.
Can next-generation family members be educated and prepared for succession?
Yes. We offer family governance workshops and next-generation education sessions that help younger family members understand the structure, their responsibilities, and the family's values and objectives. Preparing the next generation for their role in the family's wealth structure is a critical component of effective succession planning.
What is the role of a GBC in estate planning?
A Global Business Company (GBC) can serve as a holding vehicle within an estate plan, holding investment portfolios, business interests, or real estate. The GBC may benefit from the partial exemption on qualifying foreign-source income and from double taxation agreements on income received from treaty partner countries. The GBC is typically held by a trust or foundation rather than directly by individuals, ensuring the holding structure passes to beneficiaries outside the personal estate.