Private Trust Company (PTC) em Maurícias
Uma PTC oferece controlo familiar sobre a governação do trust, mantendo simultaneamente as vantagens fiduciárias de uma estrutura de trustee profissional.
Uma Private Trust Company (PTC) é uma empresa constituída especificamente para atuar como trustee dos trusts de uma família. Permite à família manter controlo sobre as decisões de trustee através da composição do conselho de administração da PTC, ao mesmo tempo que beneficia das proteções jurídicas de uma estrutura de trustee profissional.
Key features of a Mauritius PTC
Dedicated trustee entity
The PTC is a company incorporated in Mauritius whose sole or principal purpose is to act as trustee for family trusts. It holds assets in the name of the company rather than in the name of an individual or a third-party firm.
Family board governance
Family members, trusted advisers or a combination of both can sit on the PTC's board of directors. This gives the family a direct seat at the trustee table — able to influence distribution policy, investment decisions and overall trust strategy — while maintaining the formal trustee structure.
Licensed administrator requirement
While the PTC itself need not hold a trustee licence, it must be administered by a licensed management company in Mauritius. The administrator provides the regulatory and compliance backbone — AML/KYC, FSC reporting, company secretarial — while the family board retains governance authority.
Orphan structure
To avoid the PTC forming part of the settlor's estate, it is typically held by an orphan structure — a purpose trust or a charitable trust that holds the shares of the PTC. This separates the PTC from any individual's estate and provides continuity across generations.
Multi-trust capability
A single PTC can act as trustee for multiple trusts within a family structure — for example a main family discretionary trust, a charitable trust and an employee benefit trust — providing a unified governance framework at reduced cost compared to separate professional trustees.
Setting up a PTC in Mauritius
Structure design
We work with you and your advisers to design the overall structure: the PTC itself, the orphan vehicle to hold its shares, the trusts the PTC will govern, and the board composition.
PTC incorporation
The PTC is incorporated in Mauritius as a private company. Its constitutive documents are drafted to reflect the intended governance framework, including director appointment rights and reserved matters.
Orphan vehicle establishment
A Mauritius purpose trust or charitable trust is established to hold the shares of the PTC, removing it from the estate of any individual.
Administrator appointment and KYC
A licensed Mauritius management company is appointed as administrator of the PTC. Full KYC is completed on all directors, the settlor and beneficial parties to the underlying trusts.
Trust deed execution
The underlying family trust deeds are executed, with the PTC named as trustee. Assets are then transferred into the trusts in accordance with the agreed structure.
Requisitos de uma PTC em Maurícias
- Constituída como GBC em Maurícias
- Deve nomear um Prestador de Serviços de Gestão de Negócios Globais licenciado
- Não pode aceitar trusts de terceiros — apenas trusts relacionados com a família
- Sujeita a requisitos FSC de due diligence e conformidade
- Os administradores devem satisfazer critérios de aptidão e idoneidade
Custos indicativos
| Item | Intervalo indicativo |
|---|---|
| Constituição da PTC (única) | USD 5.000 – 10.000 |
| Administração anual da PTC | USD 5.000 – 15.000 |
| Administração de trust subjacente (por trust) | USD 2.000 – 5.000/ano |
| Gestor de serviços licenciado (anual) | USD 3.000 – 8.000 |