Why Mauritius for Wealth Management

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A Modern Legal Framework Destined for Legacy

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Mauritius has built a legal regime that bridges the best of civil and common law traditions, giving you the best of both worlds. Its statutes around trusts, foundations, companies, and funds are designed to support wealth preservation, succession planning, and asset protection.

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• The Trusts Act 2001 and related statutes provide clarity on trustee duties, beneficiary rights, protective and purpose trusts, and more.

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• Foundations Act 2012 allows entity forms ideal for family and philanthropic structures.

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• A disciplined, well-governed environment helps preserve the sanctity of your intent across generations.

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Tax Efficiency (Within a Substance-First Regime)​

 

Mauritius balances attractiveness with compliance. It is a real, substance-based jurisdiction with sustainable advantages.

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• Corporate tax rate: 15%

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• Partial Exemption Regime (PER): 80% exemption on qualifying foreign income (leading to effective rates as low as 3%)

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• Exemptions & privileges for non-resident trusts/foundations when settlor, beneficiaries, or purposes are entirely offshore

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• No capital gains tax; no withholding tax on outbound dividends, interest, royalties

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• No exchange controls, capital can move freely

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Recent reforms under Finance Act 2025 uphold international standards while preserving wealth-friendly features. New rules like Qualified Domestic Minimum Top-Up Tax (QDMTT) and Fair Share Contribution (FSC) apply primarily to corporate groups and exclude most family wealth vehicles.

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Discretion, Confidentiality & Integrity​

 

For families and high-net-worth individuals, the level of privacy, governance, and confidence matters. Mauritius delivers:

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• Statutory confidentiality: trusts, foundations, ownership structures not publicly disclosed; only regulators have access

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• Sophisticated governance tools: protector roles, letters of wishes and trust deed flexibility

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• Professional fiduciary oversight with licensed trustees and Management Companies ensures checks and balances

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• Legal recognition of multiple trust types: discretionary, purpose, charitable, protective and more

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Global Reach & Treaty Access​

 

Mauritius offers exceptional global reach, important for cross-border families and investments:

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• Over 45 Double Taxation Agreements (DTAAs) facilitate efficient capital flows

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• Versatile holding/operational vehicles: GBLs, Authorised Companies, PCCs, Foundations, and Trusts

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• Favorable access to African, Indian, Middle Eastern, and Asia-Pacific markets

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• Robust financial services and banking infrastructure supporting multi-jurisdiction portfolios

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Substance, Modernity & Future-Readiness​

Wealth management in 2025 is not about merely registering entities. It is about real presence, governance, and compliance:

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• Economic substance rules require local employees, offices and decision-making

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• Transfer pricing documentation obligations introduced in 2025 to ensure related-party transactions are arms' length

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• Ability to amend structures (proper law, protections) within legal bounds

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• Aligned with global standards. Mauritius is a member of the OECD's Inclusive Framework on BEPS

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Mauritius: The Preferred Jurisdiction for Global Wealth

 

Mauritius is a trusted platform for building legacy. It supports clients who want:

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• Clarity, certainty, and global acceptance

• Discreet but regulated structures

• Cross-border continuity without artificial complexity

• A jurisdiction that evolves with global norms

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Combined with Intrasia Wealth’s experience, local relationships, and integrated service model, Mauritius becomes more than a jurisdiction. It becomes your trusted wealth base.