1. Introduction
Mauritius has unified its legislation on trusts under the
Trust Act 2001. This act provides for a single law for trusts
for residents and non-residents of Mauritius and incorporates
the latest trends in international trusts legislations.
In this article, we shall discuss the advantages of setting
up 'offshore' trusts in Mauritius, i.e., trusts set up
by and for the benefit of non-residents of Mauritius.
2. Main Characteristics
Different types of trusts can be set up in Mauritius by
non-residents. These can be trusts with interest in possession,
charitable trusts, purpose trusts, accumulation and maintenance
trusts, bare trusts, protective trusts, discretionary trusts,
employee benefit trusts and trusts for the disabled, among
others.
