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Trust & Fiduciary Services

Private Trust Company in Mauritius

A bespoke trustee vehicle dedicated to a single family — combining family governance and control with professional administration and Mauritius regulatory compliance.

A Private Trust Company (PTC) is a company incorporated specifically to act as trustee of one or more trusts for a particular family or group. Rather than appointing a third-party licensed trustee, the family establishes its own dedicated trustee entity — the PTC — which can then hold the trustee role across multiple trusts while incorporating family members or their nominees onto its board. In Mauritius, a PTC that does not solicit business from the public benefits from a simplified regulatory regime: it must be administered by a licensed management company but is not itself required to hold a full trustee licence. This structure is particularly well-suited to ultra-high-net-worth families who want family governance at the trustee level, greater confidentiality and a bespoke approach to wealth stewardship.

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

01

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.

02

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.

03

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.

04

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.

05

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

These are indicative ranges. The cost of a PTC structure depends on the number of underlying trusts, board composition and complexity of the orphan vehicle.
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

Frequently asked questions

Does a PTC in Mauritius need a trustee licence?
A PTC that restricts its activities to acting as trustee for a specific family group and does not solicit business from the public generally benefits from a lighter regulatory treatment in Mauritius. However, it must be administered by a licensed management company, and specific FSC guidance should be confirmed at the time of establishment.
Who should sit on the board of the PTC?
The board is typically a combination of family members, independent professional directors and sometimes external advisers such as the family lawyer or investment adviser. The right balance depends on the family's governance preferences and the need for genuine independent judgment at the trustee level.
Why use a purpose trust to hold the PTC shares?
Holding the PTC shares through a purpose trust (the orphan structure) ensures that the PTC is not treated as an asset of any individual's estate. This prevents the PTC itself from becoming subject to succession or creditor claims, providing continuity and structural integrity.
Can a PTC hold assets directly as well as through trusts?
Typically, a PTC acts purely as trustee and does not hold assets in its own right. The assets are owned by the trusts. However, the governance framework can be structured to accommodate a variety of holding arrangements depending on the family's overall structure.
How is a PTC different from appointing a professional trustee?
A professional trustee is an independent third-party entity. The family has limited governance authority over the trustee's decisions. A PTC gives the family direct representation at board level, allowing them to shape trust governance while maintaining the formal trustee structure required under Mauritius law.
The 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.