Centro de Conhecimento
Documentos para Constituição de Trust em Maurícias
Lista completa de documentação necessária para constituir um trust em Maurícias.
A constituição de um trust em Maurícias requer documentação KYC abrangente de todas as partes relevantes — o constituinte, os beneficiários, o protetor (se nomeado) e quaisquer pessoas controladoras relevantes. Esta lista serve como guia de preparação.
Notas importantes sobre documentação
Todos os documentos devem ser cópias certificadas por um advogado, notário, banqueiro ou outra pessoa profissionalmente qualificada. Os documentos em idiomas diferentes do inglês ou francês devem ser acompanhados de uma tradução certificada. Os documentos não devem ter mais de 3 meses (para prova de morada) ou 6 meses (para outros documentos, salvo especificação contrária).
Lista de verificação de documentação
Settlor
- Certified copy of valid passport (all personal details pages)
- Certified copy of national identity card (if applicable, in addition to passport)
- Proof of residential address dated within 3 months (utility bill, bank statement or official government letter — not a mobile phone bill)
- Bank reference letter from a recognised financial institution (on bank letterhead, signed and dated within 6 months)
- Professional reference letter (lawyer, accountant or notary, on letterhead, dated within 6 months)
- Source of wealth declaration: narrative description of how the settlor accumulated their wealth
- Source of funds declaration: explanation of the specific funds or assets being settled into the trust
- Supporting evidence for source of wealth / funds (e.g. audited company accounts, sale and purchase agreements, inheritance documents, compensation agreements)
- Curriculum vitae or professional biography
- Details of any politically exposed person (PEP) status, if applicable
- Details of any adverse media, regulatory proceedings or litigation, if applicable
- Completed trustee onboarding questionnaire / client profile form
Trustee
- If a licensed professional trustee: FSC licence number and confirmation of good standing (trustee will self-provide)
- If a Private Trust Company (PTC): certificate of incorporation, constitution, register of directors and shareholders
- KYC on all directors and shareholders of the PTC (same documents as for individual settlor above)
- Details of the PTC's registered office and company secretary in Mauritius
- If co-trustee arrangement: same due diligence on each co-trustee
- Confirmation of trustee's AML/CFT compliance policies (professional trustee will self-provide)
Beneficiaries
- Certified copy of valid passport for each named beneficiary
- Proof of residential address for each named beneficiary (dated within 3 months)
- Date of birth and nationality for all beneficiaries
- Relationship to settlor (and supporting documentation if relevant)
- For minor beneficiaries: birth certificate and, where applicable, details of legal guardian
- For discretionary trusts with a defined class of beneficiaries (e.g. 'descendants of the settlor'): description of the class sufficient for the trustee to identify current and potential beneficiaries
- For purpose trusts: description of the purpose and the intended use of trust assets
- Details of any PEP status among beneficiaries
- For corporate beneficiaries: full corporate due diligence (see Company Formation checklist)
Assets
- Description and estimated value of all assets to be settled into the trust at inception
- For cash or liquid assets: source of funds confirmation and banking evidence (account statements)
- For company shares: share certificates, register of members, corporate structure chart
- For real estate: title deeds or evidence of ownership, property valuation report, details of jurisdiction
- For investment portfolios: portfolio statement from the custodian or broker (dated within 3 months)
- For life insurance policies: policy schedule, insurer details, confirmation of surrender or assignment
- For private equity or unlisted investments: investment agreements, valuation basis, details of underlying entity
- For intellectual property: registration certificates, licensing agreements and valuation basis
- Confirmation of any encumbrances, mortgages or pledges on the assets
- Tax clearance or confirmation of tax treatment in the settlor's home jurisdiction (where assets are being transferred cross-border)
Other
- Protector (if appointed): same individual KYC as for settlor — passport, proof of address, bank reference, professional reference
- Enforcer (for purpose trusts): identity documents and evidence of capacity to act
- Letter of wishes: draft or final letter of wishes from the settlor (not legally binding but important context for the trustee)
- Details of any existing related structures (holding companies, foundations, other trusts) that will interact with the new trust
- Details of the proposed trust name (if any specific name is desired)
- Instruction letter from settlor (or their legal adviser) setting out the purposes, objectives and key terms desired for the trust deed
- Confirmation of governing law (Mauritius is the default if a Mauritius trustee is used)
- Details of any foreign tax obligations of the settlor (e.g. US person — FATCA implications, UK deemed domicile, etc.)
- Completed FATCA/CRS self-certification forms if required by the trustee
A informação contida nesta página é fornecida apenas a título orientativo e não constitui aconselhamento jurídico, fiscal ou regulatório. Recomenda-se sempre a obtenção de aconselhamento profissional específico para a sua situação.