承継計画は毛里求斯信託の最も重要な応用例の一つです。適切に設立された裁量信託（ディスクレショナリー・トラスト）は、委託者が生前に資産を自己の財産から移転し、複数の世代にわたって選択した受益者に対して明確に分配を行い、慎重に検討された意思に従って資産が分配されることを保証します—強制相続分の申立て、債権者リスク、および無遺言相続の不確実性から資産を守りながら。信託法2001の下、毛里求斯の信託は最長99年間存続できます。
How a trust serves succession objectives
Removal from the estate
Assets settled into a properly constituted trust are no longer part of the settlor's personal estate. They do not pass through probate, are not subject to forced heirship rules in many jurisdictions and are not available to the settlor's personal creditors — provided the trust is not challenged as a sham or as a fraudulent disposition.
Discretionary distribution to beneficiaries
A discretionary trust allows the trustee to decide how and when to distribute income and capital to beneficiaries, based on a letter of wishes provided by the settlor. This flexibility allows distributions to be tailored to individual circumstances — education costs, business investment, retirement — rather than following a fixed formula.
Multi-generational planning
A Mauritius trust can endure for up to 99 years, spanning three or more generations. The trust deed can be drafted to provide for children, grandchildren and even future generations not yet born, ensuring that wealth is preserved and passed on according to the family's values.
Protection of vulnerable beneficiaries
A spendthrift or protective trust can ring-fence the interests of beneficiaries who may lack financial discipline or who have their own creditor exposure. Rather than receiving a lump sum that might be dissipated, the beneficiary receives structured distributions from the trustee.
Bypass of forced heirship
Many civil law jurisdictions impose mandatory inheritance shares for children or spouses. A Mauritius trust, properly established, can provide an effective mechanism for bypassing such rules and distributing assets in accordance with the settlor's actual wishes. Legal advice in the settlor's home jurisdiction is essential.
Establishing a succession trust in Mauritius
Family and asset mapping
We work with you and your advisers to identify all relevant family members, the assets to be included in the trust, and the succession objectives — who should benefit, in what circumstances and in what proportions.
Trust deed drafting
The trust deed is drafted to reflect your objectives — specifying the class of beneficiaries, trustee powers, distribution framework and duration. Special provisions for vulnerable beneficiaries or charitable distributions can be included.
Letter of wishes
A non-binding but highly persuasive letter of wishes is prepared, guiding the trustee on how you would like distributions to be made and setting out your values and intentions for the family's wealth.
Trust establishment and asset transfer
The trust is formally constituted, the trustee appointed, KYC completed and assets transferred. The letter of wishes is delivered to the trustee and held confidentially on the trust file.
Review and update
Succession planning is not a one-time exercise. We recommend a periodic review — every 3 to 5 years or on any major life event — to ensure the trust continues to reflect the family's wishes and circumstances.
What we need to get started
- Overview of the family: settlor, spouse, children, grandchildren and any other intended beneficiaries
- Schedule of assets to be settled into the trust
- Outline of succession wishes — who should benefit and in what circumstances
- Details of any forced heirship concerns in the settlor's home jurisdiction
- Identification of any vulnerable beneficiaries requiring special provisions
- Details of any existing structures (wills, existing trusts, companies)
- Full KYC for all principals
Indicative costs for a succession trust
| Item | Indicative range |
|---|---|
| Trust deed drafting (succession focus) | USD 3,500 – 8,000 |
| Letter of wishes drafting | USD 500 – 1,500 |
| Trust setup and KYC | USD 1,500 – 3,000 |
| Annual trustee and administration fee | USD 6,000 – 20,000+ |