Mauritius Register of Trusts: what trustees, settlors and beneficiaries should know
Mauritius has introduced a new Register of Trusts, which went live on 30 September 2026. The new regime represents an important development for existing and future Mauritius trust structures, particularly regarding the recording and maintenance of beneficial ownership information.
The Register follows amendments introduced by the Anti-Money Laundering, Combatting the Financing of Terrorism and Countering Proliferation Financing (Miscellaneous Provisions) Act 2026 and the Economic and Financial Measures (Miscellaneous Provisions) Act 2026.
What is the purpose of the Register?
The Financial Services Commission Mauritius (FSC) describes the Register as part of a wider initiative to strengthen the transparency and beneficial ownership framework applicable to trusts.
Its purpose includes ensuring that competent authorities can obtain timely access to accurate and up-to-date information concerning legal arrangements.
The changes amend, among other provisions, section 26A of the Financial Services Act 2007 and section 38 of the Trusts Act 2001. Licensed trustees are consequently required to submit current basic and beneficial ownership information through the Register.
For clients using Mauritius trusts, the practical consequence is that information concerning their trust and its beneficial ownership will now be maintained centrally through the new regulatory system.
Which trusts are affected?
The obligation applies through trustees holding specified FSC licences or authorisations, including Management Companies and Qualified Trustees.
Accordingly, clients with trusts administered by a Mauritius Qualified Trustee should expect their trustee to review the information already held concerning the trust and the relevant persons connected with it and to make the required filings.
This does not mean that clients themselves are required to make the registration. The regulatory filing obligation described in the FSC Communiqué rests with the relevant licensed trustee.
What happens to existing trusts?
Existing trusts must be entered onto the Register during an initial population period ending on 15 January 2027.
Trustees must record all trusts currently under their administration and ensure that the information submitted is accurate, complete and consistent.
Clients may therefore receive requests from their Mauritius trustee over the coming months to confirm or update information relating to an existing trust.
It will be important to respond promptly, particularly where there have been changes to the trust, its parties or other beneficial ownership information that may not yet have been reflected in the trustee's records.
An ongoing reporting obligation
The Register is not simply a one-time registration exercise.
Following the initial population period, changes to beneficial ownership information must be updated by the Qualified Trustee forthwith and no later than five working days after the information is obtained or the change occurs.
This short reporting period is particularly relevant where changes are being contemplated to an existing structure. Trustees should therefore be informed promptly of relevant changes so that the associated regulatory consequences can be considered and the Register updated where necessary.
The FSC states that the Register operates subject to applicable data protection and cybersecurity safeguards.
What should clients do?
For most clients, no immediate independent filing action should be necessary. However, settlors, beneficiaries and other persons connected with Mauritius trusts should be prepared to provide their trustee with updated information where requested and should ensure that trustees are promptly informed of relevant future changes.
The introduction of the Register should also be factored into the establishment or restructuring of Mauritius trusts from the outset.
Rosemont Management Mauritius can assist clients and their professional advisers with the establishment, administration and ongoing regulatory requirements of Mauritius trust and wealth-holding structures.