モーリシャスにおける信託管理は、信託を効果的、合法的に、受益者の最善の利益のために管理するために必要な継続的サービスの全範囲を網羅します。金融サービス法2007と信託法2001のもとFSCのライセンスを受けた受託者として、私たちは不分割の忠実義務、慎重な投資、受益者間の公平性、信託証書の遵守という信任上の義務を負います。私たちの管理サービスには、資産管理の監督、配分の意思決定、規制申告、会計・財務報告、AML/CFTコンプライアンス、CRS・FATCA報告、受益者とプロテクターとのコミュニケーションが含まれます。私たちは株式、債券、不動産、プライベート・エクイティ、現金など幅広い資産クラスにわたって裁量信託、確定信託、目的信託、慈善信託を管理します。新しい信託を設立する場合でも、別の受託者から既存の信託を移転する場合でも、私たちの経験豊富な信任チームは透明で専門的で完全に規制された信託管理サービスを提供します。各信託のニーズに合わせて報告とガバナンスの体制を調整し、委託者と受益者の両方が信託の管理方法を理解するために必要な情報を受け取れるようにします。すべての管理は信託証書、意向書、適用されるモーリシャス法と国際基準に厳密に従って実施されます。.
モーリシャスにおける信託管理の主な特徴
FSC認可受託者
私たちは金融サービス委員会が発行する受託者ライセンスを保持し、規制された信託管理のためのすべての専門基準を満たしています。ライセンスの取得状況は取引相手、銀行、受益者に私たちのサービスの専門水準への信頼を提供します。
信任上の義務と誠実義務
認可を受けた受託者として、私たちは受益者に信任上の義務を負います。受益者の最善の利益のために行動し、利益相反を避け、異なるクラスの受益者間で公平に行動し、信託証書で定義された適切な目的のためのみに権限を行使します。
資産管理の監督
信託資産の管理を監督し、投資マネジャーとカストディアンと連絡を取り、投資パフォーマンスを審査し、資産が投資方針と信託証書の規定に従って管理されていることを確認します。
配分管理
受益者からの申請の審査、意向書の考慮、税務上の影響の評価、支払いの処理など、配分プロセス全体を管理し、配分が信託証書と適用法に従っていることを確認します。
規制とAMLのコンプライアンス
すべてのFSC申告を管理し、すべての当事者の最新のAML/KYC記録を維持し、必要に応じてCRSとFATCAの報告を提出し、金融情報・マネーロンダリング防止法の遵守のもとで疑わしい活動の継続的なモニタリングを実施します。
信託会計と財務報告
適切な信託会計を維持し、年次財務諸表を作成し、信託証書が要求する場合に収入と資本を個別に追跡し、受益者、プロテクター、アドバイザーに定期的な報告書を提供します。
プロテクターとの連絡
プロテクターが選任されている場合、効果的な協力関係を維持し、信託証書が要求する場合に同意を求め、重要な信託事項と決定についてプロテクターに情報を提供します。
受託者の継承計画
信託の存続期間中の受託者の秩序ある継承（新受託者の選任、退任受託者の辞任、信託資産の適切な帰属を含む）についてアドバイスし、促進します。
信託の見直しと変更
We conduct periodic reviews of the trust structure to ensure it continues to meet the settlor's and beneficiaries' objectives, and advise on any required variations or amendments in accordance with the Trusts Act 2001.
Trustee Transfer Services
We accept the transfer of trusts from other Mauritius or offshore trustees, conducting thorough due diligence on the trust deed, assets, beneficiaries, and compliance history before assuming the trusteeship.
How to Engage Trust Administration in Mauritius
Onboarding & Due Diligence
We review the trust deed, letter of wishes, and all supporting documents. We conduct enhanced KYC on all parties — settlor, beneficiaries, and protector — in line with FSC AML/CFT requirements before formally accepting the trusteeship.
Asset Register Establishment
We compile a comprehensive register of all trust assets, obtain current valuations, confirm legal title in the name of the trustee, and establish custody arrangements with banks, brokers, or custodians as appropriate.
Administration Framework Setup
We establish the accounting system, reporting schedule, compliance calendar, and communication protocols. We open trust bank accounts and coordinate with investment managers, custodians, and other service providers.
Ongoing Day-to-Day Management
We manage the trust on a continuous basis: processing correspondence, executing investment instructions within delegated authority, maintaining records, reviewing transactions, and ensuring all activities comply with the trust deed and applicable regulations.
Distribution Processing
When distributions are due or requested, we review eligibility under the trust deed, consult the letter of wishes, obtain any required protector consents, assess tax implications, and process payments with full documentation and audit trail.
Regulatory Filings & Reporting
We prepare and submit all required FSC filings, annual returns, and tax-related reports including CRS and FATCA notifications. We maintain full regulatory correspondence files for inspection purposes.
Annual Accounting & Audit
We prepare the annual trust accounts, reconcile all asset positions and income, and coordinate with the auditor if an independent audit is required. We distribute financial reports to beneficiaries and protectors within agreed timeframes.
Annual Trust Review
We conduct a formal annual review of the trust structure, assessing whether the trust continues to meet its objectives, reviewing the asset allocation, updating KYC records, and recommending any adjustments to the trust deed or letter of wishes.
Requirements for Trust Administration in Mauritius
- Executed trust deed and any deeds of variation or amendment
- Current letter of wishes (or instruction to prepare one)
- Full inventory of trust assets with current valuations and title documents
- KYC documentation for settlor, all beneficiaries, and protector (to be updated annually)
- Details of existing bank accounts, custodian accounts, and investment portfolios
- Investment management agreement and investment policy statement (if applicable)
- Prior trustee handover documentation (for trustee transfers)
- AML/KYC files maintained by prior trustee (for trustee transfers)
- Tax residency information for all reportable persons (for CRS/FATCA purposes)
- Details of any protector or advisory committee and their powers under the trust deed
Estimated Costs of Trust Administration in Mauritius
| 項目 | 概算範囲 |
|---|---|
| Annual trustee fee (simple trust) | USD 3,000 – 6,000 |
| Annual trustee fee (complex trust / multiple assets) | USD 6,000 – 15,000+ |
| Annual trust accounting & financial statements | USD 1,500 – 4,000 |
| CRS / FATCA reporting (per report) | USD 500 – 1,500 |
| Distribution processing (per event) | USD 300 – 800 |
| Trustee transfer / onboarding | USD 1,500 – 3,000 |
Frequently Asked Questions About モーリシャスの信託管理サービス
Can we transfer an existing trust to your administration?
Yes. We accept transfers of existing trusts from other Mauritius or offshore trustees. The process involves reviewing the trust deed, conducting KYC on all parties, reviewing the asset register, and formally accepting the trusteeship through a deed of retirement and appointment. We manage the full transfer process and ensure continuity of administration.
How frequently will we receive reports on the trust?
We provide annual financial statements as a minimum, supplemented by quarterly or semi-annual management reports depending on the complexity of the trust and the wishes of the settlor or protector. Ad hoc reporting is available upon request, and we maintain an open communication policy with beneficiaries and protectors on material matters.
What are the trustee's duties towards beneficiaries?
A trustee owes fiduciary duties to beneficiaries under the Trusts Act 2001: to act in their best interests, to act impartially between different classes of beneficiaries, to exercise powers for proper purposes only, to invest prudently, to maintain accounts, and to provide beneficiaries with information about the trust to which they are entitled.
What fees are charged for trust administration?
Our fees are based on the complexity of the trust, the nature and value of assets, and the level of activity. We provide a transparent fee proposal before accepting the trusteeship, with no hidden charges. Annual fees typically comprise a trustee fee, an accounting fee, and fees for specific transactions or distributions.
How is AML compliance managed for trust clients?
We maintain comprehensive KYC files for the settlor, all beneficiaries, and any protector, updated at least annually. We monitor transactions for unusual activity, file suspicious transaction reports where required under the Financial Intelligence and Anti-Money Laundering Act, and conduct periodic risk assessments of each trust in our portfolio.
Can a trust be varied or amended after it is established?
Variations to a trust deed may be made in accordance with the provisions of the Trusts Act 2001 and the trust deed itself. Certain variations require the consent of beneficiaries and/or the protector. We advise on the proper process for any proposed variation and prepare the necessary legal documentation.
What happens if a trustee needs to be changed?
Trustees can be retired and replaced in accordance with the trust deed and the Trusts Act 2001. The outgoing trustee executes a deed of retirement, and the incoming trustee executes a deed of appointment. We manage full trustee succession arrangements, including the transfer of assets and records.
Does trust administration include tax compliance?
Yes. Our administration service covers annual filing of the trust's tax return with the Mauritius Revenue Authority where applicable, preparation of CRS and FATCA reports, and liaison with the external auditor. We also advise on the tax treatment of distributions to beneficiaries in different jurisdictions, though local tax advice in the beneficiary's jurisdiction is always recommended.