February 09, 2018


Foundation is a legal entity without shareholder and member but with beneficiaries. A Foundation has some common features with a Trust and a Corporate entity.

It can have varied objectives:

  • Charitable
  • Estate planning
  • Commercial

“Mauritius Foundation Act has special features enabling foundations to provide commercial activities. As such a Foundation could be used as substitute to a Company Limited by shares.”


Advantages of a Mauritius Foundation

  • Can be used to carry on or undertake any business or activity or enter into any transaction.
  • Can be used to hold a wide variety of assets such as real estate, tangible assets (art, jewelry), intangible assets (copyrights, intellectual property).
  • Can be used for charitable purposes (relief of poverty, advancement of education/ religion/ human rights, protection environment)
  • It is an effective financial planning tool for clients who wish to maintain control of the assets.
  • The founder of a Mauritian Foundation has the assurance of a long-term wealth management solution and structured succession planning.
  • The assets of the family are preserved over generations with maximum tax efficiency with reference to succession laws and forced heirship rules.
  • Separate legal personality so that it may enter into contracts in its own rights.

Related Resources / Features of a Mauritius Foundation

Technical Sheet for Mauritius Foundation

How MITCO can help?

  • Advisory services in structuring of a Foundation
  • Assistance with the establishment and maintenance of a Foundation
  • Preparation of a Charter
  • Provision of a Foundation Secretary
  • Provision of resident Council Members to act on the Foundation Council
  • Provision of corporate secretarial and administration services
  • Provision of accounting and tax compliance services
  • Maintenance of all records and updating of legal documents and registers

How to proceed

For further information, you are kindly requested to contact us and we shall be pleased to assist you