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Mauritius has become a jurisdiction of choice for trust and estate planning because of an array of fiscal and non fiscal factors, amongst which, are its well established financial services and banking infrastructure, stable economy and favourable tax regime.

Foundations were introduced by the Foundation Act 2012.

Over the last decade professional trustees in offshore jurisdictions have become far more cautious in the way they exercise their powers. This is for two reasons.

This paper first lists the main comparative advantages of Mauritius for establishment of investment funds and then discusses the specific merits of Mauritius as the natural domicile for Africa Funds.

We would like to examine the advantages of holding French real estate (either principal residence or secondary home) through a Mauritius company and to avoid the three percent yearly tax on assessed value. Additional estate planning opportunities are also open.

The New Generation fund administration platform – this is perhaps how we should now refer to Mauritius. As at February 28, 2007 more than US$36 billion were invested by Mauritius domiciled investment funds, including in Indian equities.

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...

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

It is no secret that plans to allow foreign law firms to operate in Mauritius have met with a mixed reception since the announcement made in the Budget Speech 2007 to bring amendments to the existing Law Practitioners Act 1984.

Mauritius is well known as a high-class tourist destination. In 2008, it is expected to attract over 1,000,000 tourists. The other pillars of the economy are sugar production, information technology and textile exports.

Mauritius is widely known for its Global Business Licence companies, Category 1 (GBL1) or 2 (GBL2), the former having access to double taxation agreements. It is a favoured route for many investors into several Asian and African countries.