Mauritius: Offshore Trusts Guide
Additional Provisions of the 2001 Trusts Act
A purpose trust must have an enforcer whose duty is to enforce the trust in accordance with its terms and purposes.
The settling of immovable property in Mauritius on a trust of which a non-citizen is a beneficiary requires the approval of the Prime Minister under the Non-Citizens (Property Restriction) Act.
The Act allows for a protector of a trust to be appointed. His functions will be to advise the trustee of the trust. The exercise by the trustees of any of their powers and discretions shall be subject to the prior consent of the protector. The trust instrument may appoint as protector any person of full age and of sound mind, including the settlor, or any body corporate, any firm, partnership or group of persons, whether incorporate or unincorporate. The protector has a range of other powers and may also be a settlor, a trustee or a beneficiary of the trust.
The Act provides for the appointment of a custodian trustee which shall be a firm, a partnership or a body corporate and who will act on the instructions of a managing trustee.