Траст или фонд
Траст или фонд: что подходит вам?
Ознакомьтесь с ключевыми различиями между маврикийским трастом и фондом, чтобы выбрать подходящую структуру для своих целей.
Трасты и фонды — эффективные инструменты для защиты активов и наследственного планирования, однако они существенно различаются по правовой структуре, управлению и налогообложению.
Ключевые различия
Key differences at a glance
| Feature | Trust | Foundation |
|---|---|---|
| Legal nature | Not a legal entity — assets held by trustee | Separate legal entity with own personality |
| Asset ownership | Trustee holds legal title | Foundation holds assets in its own name |
| Governing document | Trust deed | Foundation charter + regulations |
| Management | Trustee (professional or PTC) | Council (equivalent to a board) |
| Beneficiaries | Named or defined class | Can have beneficiaries or pursue a purpose |
| Flexibility | Very high — discretionary trusts very flexible | High — foundation charter defines objectives |
| Settlor retention of control | Limited — must not retain excessive control | Founder can retain certain reserved powers |
| Civil law recognition | Can be complex in some jurisdictions | Better understood in civil law systems |
| Tax treatment | Generally transparent in many jurisdictions | May be treated as opaque entity |
| Succession planning | Excellent | Excellent |
| Asset protection | Strong under Mauritius law | Strong under Mauritius law |
When a trust is the right choice
- You are from a common law jurisdiction and familiar with the trust concept
- You want maximum discretion over distributions to beneficiaries
- You prefer a confidential structure without a distinct legal personality
- The trustee arrangement is well suited to your family governance preferences
When a foundation is the right choice
- You are from a civil law jurisdiction (France, Germany, Spain, Latin America) and prefer an entity-based structure
- You want the foundation to own assets directly in its own name
- You are pursuing a specific purpose alongside family succession
- You want a structure that is more easily understood by civil law notaries and tax advisers
Not sure which structure is right for you?
Use our Structure Fit Assessment tool or request a confidential discussion with our team.
Request an assessmentThe information on this page is provided for general guidance only and does not constitute legal, tax or regulatory advice. Always seek professional advice specific to your situation.