The Mauritius Foundation is an adaptable vehicle for wealth management and estate planning, which holds a legal personality and requires to be registered in Mauritius;
A Foundation is tax exempt in Mauritius, when the Founder is non-resident;
The Founder endows assets to the Foundation, and may be one of the beneficiaries of the Foundation;
A Foundation also can be established by Will;
A Foundation requires a secretary (a private individual or corporate structure);
The Foundation Council administers the Foundation in accordance with its Charter and Articles;