Foundation

A Foundation in Mauritius is a versatile legal vehicle designed to enhance flexibility within the jurisdiction's corporate and private wealth landscape. It may be established to carry on or undertake any lawful business or activity, whether in Mauritius or abroad, and may enter into transactions, hold and manage assets, and structure investments internationally. Foundations are also widely used for private wealth management and estate planning by high net worth individuals seeking long-term asset preservation and structured succession planning.

Foundations in Mauritius are governed by the Foundation Act 2012, which provides a clear and modern legal framework ensuring certainty, flexibility, and regulatory oversight.

A Mauritius Foundation may be established to pursue charitable, non-charitable, or mixed objects. It can be created either to benefit a specific individual or class of persons, or to carry out a defined purpose, thereby accommodating both personal and philanthropic objectives within a single structure.

Overall, the Mauritius Foundation offers a modern, flexible, and secure structuring solution for wealth preservation, succession planning, asset holding, and philanthropic initiatives, within a well-regulated and internationally recognised jurisdiction.