毛里求斯基金会由《2012年基金会法》引入，为寻求具有独立法律人格的财富架构载体的国际客户提供信托的替代方案。与信托不同，基金会是独立的法律实体 — 它可以以自己的名义持有资产、提起诉讼和被起诉，并通过其理事会拥有明确的治理架构。
Key features of a Mauritius foundation
Separate legal personality
The foundation is a legal entity in its own right. It holds assets in its own name, not through a trustee. This makes it more easily understood in civil law systems and may simplify the registration of assets (particularly real estate and company shares) across certain jurisdictions.
Founder's reserved powers
Unlike a trust settlor, who must generally relinquish control, the founder of a Mauritius foundation can retain certain reserved powers in the foundation charter — for example the power to amend the charter, appoint and remove council members, or retain a right to revoke the foundation. This makes it attractive for founders who are not yet ready to make a fully irrevocable transfer.
Council governance
The foundation is managed by a council, the equivalent of a board. The council is responsible for managing the foundation's assets and implementing its objectives. The charter specifies the number of council members, their appointment and the quorum for decisions.
Secretary requirement
Every Mauritius foundation must have a secretary — a qualified individual or body based in Mauritius — who is responsible for maintaining the foundation's records and ensuring regulatory compliance.
Flexible purpose
A foundation may be established for the benefit of specified beneficiaries, for a defined purpose (such as a charitable objective), or for both. This hybrid flexibility is not available in a standard trust and makes the foundation particularly useful for families with mixed succession and philanthropic objectives.
Confidentiality
The foundation's charter and regulations are not public documents. The names of the founder, council members and beneficiaries are not on a public register. This provides a high degree of confidentiality for the family's affairs.
How to establish a Mauritius foundation
Define objectives and structure
We work with you and your advisers to define the foundation's purpose — succession planning, asset holding, philanthropy — and design the governance structure: founder powers, council composition, beneficiary framework.
Draft the charter and regulations
The foundation charter (the constitutional document) and foundation regulations (operational rules) are drafted. These define the foundation's name, objects, governance and the powers of the founder, council and beneficiaries.
KYC and due diligence
Full KYC is completed on the founder, council members, beneficiaries and any connected parties. Source of wealth documentation is obtained in accordance with FSC requirements.
Registration
The foundation is registered with the Registrar of Foundations in Mauritius. An FSC licence may also be required depending on the foundation's activities.
Asset transfer
The founder transfers the initial endowment to the foundation. The foundation holds the assets in its own name. Additional assets may be contributed at any time.
Ongoing administration
The secretary and council manage the foundation's affairs, maintain records, hold council meetings and ensure compliance with the Foundations Act 2012 and any applicable FSC requirements.
Documents and information required
- Full KYC for the founder, all council members and beneficiaries
- Source of wealth documentation for the founder
- Proposed name of the foundation
- Outline of the foundation's objectives and intended beneficiaries
- Details of the assets to be initially endowed
- Details of any reserved powers the founder wishes to retain
- Identification of the secretary and council members
Indicative foundation creation costs
| Item | Indicative range |
|---|---|
| Charter and regulations drafting | USD 3,500 – 7,000 |
| Registration fees (government) | USD 300 – 600 |
| KYC and onboarding | USD 1,000 – 2,500 |
| Annual administration and secretarial | USD 4,000 – 12,000 |