信託移管（または再本拠地化）とは、ある管轄の法律に基づいて設立された既存の信託が別の管轄の法律によって統治されるように移転されるプロセスです。毛里求斯は信託移管の目的地として人気が高まっており、特に規制圧力、報告義務の増加、または国際的な認知度の低下に直面したオフショア管轄に設立された信託について顕著です。
Why migrate a trust to Mauritius
Regulatory stability and reputation
Mauritius is a well-regarded, OECD-compliant jurisdiction with a strong AML/CFT framework. Unlike some offshore centres that have faced international pressure, Mauritius has invested heavily in regulatory infrastructure and enjoys a positive reputation with banks, tax authorities and courts worldwide.
Double taxation treaty access
Mauritius has an extensive treaty network. A trust administered from Mauritius with a Mauritius-based trustee may access these treaties for income derived through underlying investment vehicles, providing potential tax efficiency for certain holding structures.
Common law legal framework
The Trusts Act 2001 provides a comprehensive and flexible common law framework for trust administration. It is based on familiar common law principles and is well understood internationally.
Consolidation of administration
Where a family already has corporate structures in Mauritius, migrating their trust to the same jurisdiction allows for consolidated administration, simpler reporting and stronger integration between the trustee and the underlying companies.
Enhanced asset protection
Mauritius law provides robust protections for properly constituted trusts against forced heirship rules and certain creditor claims. Migration can strengthen these protections where the original jurisdiction's law is less settled.
How trust migration works
Feasibility assessment
We review the existing trust deed, the law of the original jurisdiction and the nature of the assets to confirm that migration is legally possible and commercially beneficial.
Legal opinion
Counsel in the original jurisdiction confirms that the trust may be exported under local law. Mauritius counsel confirms that the trust can be received and governed under the Trusts Act 2001.
Deed of amendment or novation
The trust deed is amended to change the governing law to Mauritius and to appoint a licensed Mauritius trustee. The amendment is executed in accordance with the requirements of both jurisdictions.
Mauritius trustee appointment
The incoming Mauritius trustee completes its due diligence, executes the deed and formally accepts the appointment. KYC is completed on all parties in accordance with FSC requirements.
Asset transfer and registration
Assets are transferred to or registered in the name of the Mauritius trustee. Banks, custodians and other counterparties are notified. The original trustee formally retires.
Ongoing administration
The trust is onboarded onto the Mauritius administration system. Annual accounts, CRS/FATCA filings and compliance obligations are managed from Mauritius going forward.
Information required for trust migration
- Original trust deed and all amendments or supplemental deeds
- Governing law and jurisdiction of the existing trust
- Confirmation from existing trustee of willingness to co-operate in the migration
- Full KYC for settlor, beneficiaries, protector and all connected parties
- Schedule of all assets held in trust and their current registration details
- Most recent trust accounts
- Details of any pending litigation, distributions or other material matters
Indicative migration costs
| Item | Indicative range |
|---|---|
| Feasibility assessment and legal review | USD 2,000 – 4,000 |
| Deed of amendment / change of law (Mauritius counsel) | USD 3,000 – 7,000 |
| Incoming trustee onboarding | USD 2,000 – 4,000 |
| Asset transfer and re-registration (per asset class) | USD 500 – 2,500 |
| Annual ongoing administration (post-migration) | USD 6,000 – 20,000+ |