Sunibel Corporate Services

Wealth structuring – Foundation

The Foundations Act 2012 governs Foundations in Mauritius, and are administered and regulated by the Registrar of Companies (ROC). There are various reasons why you would consider structuring your wealth via a foundation in Mauritius. The main features of a foundation are as follows:

  • Foundation is an appropriate vehicle for wealth management, succession planning, charitable and non-charitable activities or for commercial purposes alongside trusts, limited partnerships and conventional setting up and administration;
  • Foundations need to keep appropriate books of accounts and keep its records at its registered office in Mauritius. Foundations have both the features of a Trust and the legal personality of a company;
  • In a Foundation, the Founder puts the property and/or assets in the Foundation, which is created – just like a settlor in a trust. It may also have beneficiaries (similar to a trust) in accordance with the terms of the Charter;
  • A Council manages the affairs and administers the assets of the Foundation, like a board of directors managing a company;
  • In addition, a Foundation may be set up to achieve both charitable and non-charitable objectives, can either benefit a person or class of persons, or carry out specific purposes as set out in the Charter.


Wealth structuring via a foundation is interesting for clients who are in civil law countries and who may not be familiar with the concept of Trust.

Sunibel Corporate Services is legally entitled to act as qualified Company Secretary under the Foundation Act 2012.

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