Centro Conoscenza
Trust vs Fondazione a Mauritius
Un confronto approfondito tra trust e fondazione per aiutare gli advisors e i loro clienti a scegliere il veicolo più appropriato.
La scelta tra un trust e una fondazione a Mauritius dipende da molteplici fattori: il sistema giuridico di provenienza del cliente, gli obiettivi patrimoniali, il grado di controllo che il cliente desidera mantenere e le considerazioni fiscali nella giurisdizione di residenza. Entrambe le strutture offrono protezione patrimoniale, pianificazione successoria e riservatezza.
Key differences at a glance
| Feature | Trust | Foundation |
|---|---|---|
| Legal nature | Not a legal entity — assets held by trustee | Separate legal entity with own personality |
| Asset ownership | Trustee holds legal title | Foundation holds assets in its own name |
| Governing document | Trust deed | Foundation charter + regulations |
| Management | Trustee (professional or PTC) | Council (equivalent to a board) |
| Beneficiaries | Named or defined class | Can have beneficiaries or pursue a purpose |
| Flexibility | Very high — discretionary trusts very flexible | High — foundation charter defines objectives |
| Settlor retention of control | Limited — must not retain excessive control | Founder can retain certain reserved powers |
| Civil law recognition | Can be complex in some jurisdictions | Better understood in civil law systems |
| Tax treatment | Generally transparent in many jurisdictions | May be treated as opaque entity |
| Succession planning | Excellent | Excellent |
| Asset protection | Strong under Mauritius law | Strong under Mauritius law |
When a trust is the right choice
- You are from a common law jurisdiction and familiar with the trust concept
- You want maximum discretion over distributions to beneficiaries
- You prefer a confidential structure without a distinct legal personality
- The trustee arrangement is well suited to your family governance preferences
When a foundation is the right choice
- You are from a civil law jurisdiction (France, Germany, Spain, Latin America) and prefer an entity-based structure
- You want the foundation to own assets directly in its own name
- You are pursuing a specific purpose alongside family succession
- You want a structure that is more easily understood by civil law notaries and tax advisers
Not sure which structure is right for you?
Use our Structure Fit Assessment tool or request a confidential discussion with our team.
Request an assessmentLe informazioni contenute in questa pagina sono fornite a titolo di orientamento generale e non costituiscono consulenza legale, fiscale o normativa. Si consiglia sempre di richiedere una consulenza professionale specifica alla propria situazione.