ARTICLE · 06 JUNE 2007

Setting Up A Trust In Mauritius ( Part 1) Confidentiality And Customer Due Diligence

Multiconsult

Explore more from Multiconsult

This article provides an overview of the legal and regulatory provisions in Mauritius regarding confidentiality and customer due diligence and how it compares with other jurisdictions.

MauritiusWealth Management

Vinay Juwaheer

Summary

This article is one of a series from Multiconsult Trustees Ltd, which is one of the leading trust service providers in Mauritius. The purpose of this article is to clarify the sensitive issue of confidentiality in Mauritius, an issue which is indeed of concern to many individuals and investors using Mauritius for the purpose of asset and wealth management. The safe keeping of records in respect of structures created by the investors and the extent of customer due diligence performed on them constitute a crucial and determining step in the overall fiduciary relationship that underpins such structures. This article provides an overview of the legal and regulatory provisions in Mauritius regarding confidentiality and customer due diligence and how it compares with other jurisdictions.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Mauritius’ 2026 Family Office Regime: A Comparative Perspective With South Africa

MauritiusWealth Management

Mauritius’s 2026 Family Office Regime: A Comparative Perspective With South Africa

GlobalWealth Management

Advancing Sustainable Development Via Asset And Wealth Management Strategies

MauritiusWealth Management

AXIS Fiduciary Ltd

Mexican Ambassador To Mauritius Meets With Foreign Affairs Minister

MauritiusWealth Management

AXIS Fiduciary Ltd

PM Hails Excellent Ties Between Mauritius And Japan And Calls For Enhanced Bilateral Cooperation

GlobalWealth Management

AXIS Fiduciary Ltd

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

See more popular content from

Wealth Management

Guide To Companies In Mauritius

This is the Fourth Edition of the Guide, which we have produced for the information of our clients and professional colleagues. This edition takes account of changes brought about by the Companies Act 2001 and the Financial Services Act 2007.

MauritiusWealth Management

Mauritius’ 2026 Family Office Regime: A Comparative Perspective With South Africa

As private wealth expands across Africa, South Africa and Mauritius have emerged as key jurisdictions for family wealth structuring, yet they adopt markedly different approaches to regulating family offices. This distinction becomes particularly relevant following Mauritius's introduction of the Financial Services (Family Office) Rules 2026, which substantially revises the regulatory framework with a dedicated licensing regime, while South Africa accommodates family offices within its broader financial serv

MauritiusWealth Management

Mauritius’s 2026 Family Office Regime: A Comparative Perspective With South Africa

As private wealth expands across Africa, South Africa and Mauritius have emerged as key jurisdictions for family wealth structuring, yet they adopt markedly different approaches to regulating family offices. Following the introduction of Mauritius's Financial Services (Family Office) Rules 2026, which substantially revise the regulatory framework with new legal form requirements...

GlobalWealth Management

Global Business Companies

A global business company is distinct from a domestic company and is licensed by the Financial Services Commission of Mauritius.

MauritiusWealth Management

Regulatory Legislation Update Mauritius

On the 5 July 2017, Mauritius signed the Organisation for Economic Co-operation and Development's (OECD) Multilateral Convention to Implement Tax Treaty Related Measures...

MauritiusWealth Management

Should My Assets Be Held In An Offshore Trust?

Over the past years there has been a succession of judgments internationally which have overturned assumptions about trusts that have held for the past century. As a result, South African investors are encountering serious difficulties in the use of offshore trusts.

MauritiusWealth Management

Inter-Ocean Mgt Ltd

The Supreme Court Of Mauritius Provides Clarity On Its Jurisdiction Under The International Arbitration Act 2008

Recently the Supreme Court of Mauritius in the case of Barnwell Enterprises Ltd and anor v ECP Africa FII Investments LLC 2013 SCJ 327 had the opportunity of providing clarity on its jurisdiction under the International Arbitration Act 2008.

MauritiusWealth Management

Scope Of Exequatur

This article provides an analysis of the likelihood of enforcing foreign judgments against foreign parties before the Mauritian Supreme Court.

MauritiusWealth Management

Mauritius FSC Amends Fee System For Late Payments Of Annual Fees – Effective From July 2015

In line with the amendment, the system of levying charges for late payment of annual fees under Rule 8(4) of the Financial Services (Consolidated Licensing and Fees) (Amendment) Rules 2008 will now be as follows...

MauritiusWealth Management

The Supreme Court Of Mauritius Re-Affirms Its Pro-Arbitration Approach And Brings Clarity On Referral Under The International Arbitration Act 2008

In Mall of Mont Choisy Limited v Pick N’ Pay Retailers (Proprietary) Limited & Ors 2015 SCJ 10 the defendants challenged the jurisdiction of the Commercial Division of the Supreme Court.

MauritiusWealth Management