Mauritius Estate Planning summary

Mauritius Estate Planning, Mauritius Family Law and Mauritius Private International Law issues are summarized below:

1. Estate Taxation in Mauritius

i. Lifetime gifts
There is no gift tax in Mauritius.

ii. Inheritance
There is no inheritance tax in Mauritius.

iii. Wealth tax
There is no wealth tax in Mauritius.

2. Succession Planning in Mauritius

i. Applicable law
Laws governing inheritance in Mauritius of movable and immovable properties are:

The disposition of immovable property will be governed by the law where the property is located;
The disposition of movable property will be governed by the law of the last domicile of the deceased.

In certain cases, movable property may be governed by another national law designated by the deceased prior to her/his death, subject to the mandatory public policy provisions of Mauritian law.

ii. Wills in Mauritius
In Mauritius it is possible to organize the transmission of your estate through a Will which must comply with a certain number of rules. The most used Will forms are the Holographic Will and Authentic Will.

iii. Restrictions on freedom of disposition
Mauritius is a forced heirship jurisdiction, and reserves a portion for the children of the deceased.

3. Trusts and Foundations in Mauritius
Trusts can be set up in Mauritius under the Trust Act 2001. The maximum period of the Mauritian trust to operate is 99 years from the date of creation. Foreign trusts are recognized.

Foundations can be set up in Mauritius under the Foundations Act 2012.

4. Matrimonial Issues in Mauritius
The future spouses can get married with or without a contract of marriage. If they get married without a contract of marriage, the regime of community of goods will be applied automatically.

Alternatively, spouses may elect to be governed by the separate matrimonial property regime, or by a prenuptial agreement.

Mauritius does not recognize same-sex marriage.

The Civil Code and the Civil Status Act, 1982 sets out the law relating to divorce in Mauritius.

For more details of Rosemont’s Estate Planning and International Private Law services see https://rosemont-int.com/en/article/tax-estate-planning/estate-planning-en

Please contact your local Rosemont office for assistance.