毛里求斯のプライベート・トラスト・カンパニー（PTC）
毛里求斯におけるPTCの設立と管理：一族専用の受託者として、信託ガバナンスに対するより大きな管理権を実現。
プライベート・トラスト・カンパニー（PTC）とは、特定のファミリーグループのための受託者として機能するために設立された会社です。独立した専門受託者を利用する代わりに、PTCは一族の代表者が取締役として参加し、受託者の意思決定に直接関与することを可能にします。毛里求斯のPTCは通常、目的信託（オーファン・パーパス・トラスト）を通じてFSCライセンスを持つマネジメントカンパニーが管理する「孤立構造」で設立されます。これにより、PTCの所有権が個人の財産の一部となることなく、真の受益者が誰であるかが曖昧になりません。
Key features of a Mauritius PTC
Dedicated trustee entity
The PTC is a company incorporated in Mauritius whose sole or principal purpose is to act as trustee for family trusts. It holds assets in the name of the company rather than in the name of an individual or a third-party firm.
Family board governance
Family members, trusted advisers or a combination of both can sit on the PTC's board of directors. This gives the family a direct seat at the trustee table — able to influence distribution policy, investment decisions and overall trust strategy — while maintaining the formal trustee structure.
Licensed administrator requirement
While the PTC itself need not hold a trustee licence, it must be administered by a licensed management company in Mauritius. The administrator provides the regulatory and compliance backbone — AML/KYC, FSC reporting, company secretarial — while the family board retains governance authority.
Orphan structure
To avoid the PTC forming part of the settlor's estate, it is typically held by an orphan structure — a purpose trust or a charitable trust that holds the shares of the PTC. This separates the PTC from any individual's estate and provides continuity across generations.
Multi-trust capability
A single PTC can act as trustee for multiple trusts within a family structure — for example a main family discretionary trust, a charitable trust and an employee benefit trust — providing a unified governance framework at reduced cost compared to separate professional trustees.
Setting up a PTC in Mauritius
Structure design
We work with you and your advisers to design the overall structure: the PTC itself, the orphan vehicle to hold its shares, the trusts the PTC will govern, and the board composition.
PTC incorporation
The PTC is incorporated in Mauritius as a private company. Its constitutive documents are drafted to reflect the intended governance framework, including director appointment rights and reserved matters.
Orphan vehicle establishment
A Mauritius purpose trust or charitable trust is established to hold the shares of the PTC, removing it from the estate of any individual.
Administrator appointment and KYC
A licensed Mauritius management company is appointed as administrator of the PTC. Full KYC is completed on all directors, the settlor and beneficial parties to the underlying trusts.
Trust deed execution
The underlying family trust deeds are executed, with the PTC named as trustee. Assets are then transferred into the trusts in accordance with the agreed structure.
Requirements for PTC establishment
- Full KYC for all proposed PTC directors and beneficial owners
- Source of wealth documentation for the settlor(s)
- Outline of the trusts the PTC will govern and the assets involved
- Details of proposed board composition (family members, independent directors)
- Instruction on the orphan vehicle — purpose trust or charitable trust
- Draft or outline terms for the underlying trust deeds
- Engagement of a licensed Mauritius management company as administrator
Indicative PTC costs
| Item | Indicative range |
|---|---|
| PTC incorporation and setup | USD 5,000 – 10,000 |
| Orphan purpose trust setup | USD 3,000 – 6,000 |
| Annual PTC administration (by licensed manager) | USD 8,000 – 20,000 |
| Annual underlying trust administration (per trust) | USD 4,000 – 12,000 |