Cross-border
Trusts & Foundations in Mauritius: Tax Treatment
Wealth planning vehicles and their Mauritian tax profile.
Mauritian trusts
A Mauritius trust with non-resident settlors and beneficiaries is generally not liable to Mauritian tax on foreign-source income. Domestic-source income is taxable.
Foundations
Foundations offer a civil-law alternative to trusts — separate legal personality, no beneficiaries in the trust-law sense.
Substance and management
Both must be administered by a licensed Mauritian trust services provider. Central management in Mauritius is required for residency.
Reporting
CRS and FATCA reporting apply. Beneficial ownership registers must be maintained.
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