What is the typical total annual cost of a simple Mauritius trust?

For a simple discretionary trust used for estate planning with modest assets and no complex investment management, annual costs typically range from USD 3,000 to USD 8,000. This covers basic trustee administration, annual regulatory compliance, and record-keeping.

How are fees calculated for investment trusts?

For trusts holding investment portfolios, trustee fees are typically calculated as a percentage of net asset value (NAV) per annum — commonly between 0.1% and 0.5% — with a minimum annual fee. Additional fees apply for investment oversight, distribution processing, and transaction execution.

Can trustee fees be paid from the trust assets?

Yes. In most Mauritius trusts, the trust deed provides for trustee fees and administration expenses to be charged to and paid from the trust's income or capital. The trust deed should explicitly authorise this, and trustees must apply fees reasonably and in accordance with the agreed fee schedule.

Are Mauritius trust fees competitive internationally?

Yes. Mauritius trustee fees are generally competitive with or lower than those in established trust jurisdictions such as Jersey, Guernsey, the Cayman Islands, or Bermuda. The cost advantage is most significant for ongoing annual fees, where Mauritius professional service providers offer comparable quality at materially lower rates.

Is there a minimum asset threshold for establishing a Mauritius trust?

There is no statutory minimum asset requirement for a Mauritius trust. However, given the minimum annual trustee fees (typically USD 3,000+), trusts are generally most cost-effective when the assets settled are of meaningful value relative to the annual costs of administration.

Trust-Kosten Mauritius

Kosten der Trust-Gründung in Mauritius

Verstehen Sie die Kosten für die Gründung und laufende Verwaltung eines mauritischen Trusts — Gründungsgebühren, Treuhänderhonorare und Verwaltungskosten.

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Establishing a trust in Mauritius under the Trusts Act 2001 involves multiple cost components that vary depending on the complexity of the trust structure, the nature and value of the assets settled, the number of beneficiaries, the level of ongoing activity required, and the trustee's fee schedule. Mauritius is recognised as a competitive trust jurisdiction, offering professional trustee services at rates typically below those of established offshore centres such as Jersey, Guernsey, or the Cayman Islands, while maintaining a robust legal framework and regulatory oversight. The primary cost categories are: one-off formation costs (trust deed drafting, legal structuring, KYC, and trustee acceptance), ongoing annual trustee and administration fees, transaction fees for distributions and asset management, and optional additional services such as protector services and investment oversight.

All fees should be agreed and documented in a formal fee letter before the trust is established. We provide transparent, itemised fee proposals for every trust engagement.

Trust Formation Costs (One-Off)

Formation costs are incurred once at the time of establishing the trust. They include: trust deed drafting and legal structuring advice (USD 1,500–5,000 depending on complexity), due diligence and KYC on settlor, beneficiaries, and protector (USD 500–2,000), trustee acceptance fee charged by the trustee for reviewing and accepting the trust (USD 1,000–3,000), and where applicable, legal review fees for particularly complex structures or assets settled. Total one-off formation costs typically range from USD 3,000 to USD 10,000.

Annual Trustee Fees

Annual trustee fees cover ongoing trust administration, regulatory compliance, record-keeping, beneficiary services, and fiduciary oversight. Fee structures vary: asset-based fees are common for investment trusts (typically 0.1%–0.5% of trust asset value per annum, with minimum annual fees of USD 3,000–8,000), while time-based or fixed annual fees are common for non-investment trusts (typically USD 3,000–15,000 per annum). A simple discretionary trust for estate planning purposes with modest assets and activity might carry annual fees of USD 3,000–6,000. A complex trust with multiple sub-trusts, investment portfolios, and active distributions could cost USD 15,000–50,000+ per annum.

Asset Transfer Costs

The cost of transferring assets into the trust depends on the asset type and jurisdiction. Cash transfers are straightforward and incur no additional fees beyond the bank's transaction charges. Transferring shares in a Mauritius company requires a share transfer form and may involve a nominal stamp duty. Transferring real property may involve stamp duty (if applicable) and legal fees for conveyancing. Transferring assets in other jurisdictions may require local legal advice and regulatory approvals. These costs are additional to the trustee's fees.

Distribution and Transaction Fees

Additional fees are typically charged for processing beneficiary distributions, reviewing and executing investment instructions, dealing with unusual transactions, and preparing for or responding to third-party requests (such as bank references or due diligence requests from counterparties). Distribution fees are typically charged at hourly rates or a nominal fixed fee per distribution (USD 200–500 per distribution). Complex transactions may be charged at hourly rates.

Protector Services

Where a protector is required — either as a monitoring and oversight role or as a consent-giver for specific trustee actions — a professional protector charges an annual fee. Professional protector fees typically range from USD 1,500 to USD 5,000 per annum, depending on the level of activity required.

Tax and Legal Advisory

Trust structures often require periodic tax and legal advisory, particularly regarding changes in tax laws in the settlor's or beneficiaries' home jurisdictions, structuring of distributions, and compliance with CRS/FATCA obligations. These services are charged separately at professional hourly rates or agreed fixed fees.

Kosten der Trust-Gründung in Mauritius

Position	Geschätzter Bereich	Anmerkungen
Trust Formation (One-Off)	USD 3,000 – 10,000	Trust deed, KYC, legal advice, and trustee acceptance.
Annual Trustee Fees (Simple Trust)	USD 3,000 – 8,000	Basic administration, compliance, and record-keeping.
Annual Trustee Fees (Complex Trust)	USD 10,000 – 50,000+	Multiple assets, active distributions, investment oversight.
Protector Fee (per annum)	USD 1,500 – 5,000	Optional. For trusts requiring a professional protector.
Asset-Based Fee (Investment Trusts)	0.1% – 0.5% per annum	Calculated on net asset value. Minimum fees apply.

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