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Foundation in Mauritius are governed by the Mauritius Foundations Act 2012 (the ‘Foundations Act’) and managed by the Foundation Council which carries out the objectives and purposes of a Foundation.
A Foundation is a legal entity without shareholder but with beneficiaries. A Foundation has some common features with a Trust and a Corporate entity. It can have varied objectives; charitable/non-charitable, estate planning or commercial.
A Foundation is generally established to reflect the wishes of a Founder(s), who may be an individual or a legal entity. The management of its investments and assets are handled by its Council.
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