A foundation, in the broadest sense of the term, is a legal entity that does not have members and that has its own organization and whose purpose is to accomplish specific objectives. It is constituted when the founder wishes to transfer his assets so that it becomes the property of the foundation.
In addition to having a legal personality, a foundation has a flexible management like that of a company. Foundations are governed by the Foundations Act 2012 and the Foundation council is the administrative arm of the Foundation.
A foundation in Mauritius offers the opportunity to legitimately protect assets/wealth against personal liability, high taxes, exchange control or the risk of confiscation.
A Foundation has separate legal personality after its registration in Mauritius. A Foundation has full capacity to conduct any business activity in and outside Mauritius and has full rights, powers and privileges.

A Foundation is administered by a Council which deals with the assets of the Foundation and carries out the objects of the Foundation.

A Foundation may apply for a Global Business Licence in Mauritius. As such, the Foundation becomes tax resident in Mauritius. The Foundation shall then have access to the Double Taxation Agreements in force in Mauritius.

Our services to Foundations:
  • Application for Mauritius Foundation.
  • Drafting and execution of the Foundation’s constitutive document –‘the Foundation Charter’.
  • Filing and Registration of the Foundation Charter with the Registrar of Companies