Структурирование активов через фонды
Используйте фонды для эффективной организации сложных международных структур активов.
Маврикийские фонды являются многофункциональным инструментом для международного структурирования активов, наследственного планирования и благотворительной деятельности.
Wealth structuring applications of a Mauritius foundation
Apex holding structure
The foundation sits at the top of a group structure, holding shares in Mauritius Global Business Companies (GBCs) or other entities that in turn hold operating companies, investment portfolios or real estate in multiple jurisdictions. The foundation provides a single, stable ownership layer with clear governance and succession provisions.
Investment holding and mandate management
The foundation can hold investment portfolios directly or through underlying companies and can issue investment mandates to licensed managers. Council decisions on investment policy are documented by resolution, providing a clear governance trail.
Real estate holding
International real estate — particularly in jurisdictions where trust ownership is not well understood — can be held through the foundation or through a foundation-owned company. The foundation's legal personality simplifies ownership registration and succession.
Private equity and illiquid assets
For families with interests in private businesses, private equity funds or other illiquid assets, the foundation provides a stable, long-term ownership structure that survives the death or incapacity of any individual family member.
Combined succession and wealth structuring
The foundation charter can simultaneously address succession (specifying who benefits after the founder's death and on what terms), governance (establishing a family council to oversee the foundation's affairs) and investment (defining the investment mandate and risk parameters).
Philanthropy alongside family wealth
A foundation with both private beneficiaries and charitable purposes can allocate a portion of its assets or income to philanthropic activities — making it a single vehicle for both family wealth management and the family's charitable legacy.
Implementing a foundation-based wealth structure
Wealth and structure mapping
We map the family's current assets, existing structures and objectives — identifying what should be held at foundation level versus what should sit in underlying entities.
Foundation charter design
The charter is designed to reflect both the operational and succession objectives: founder powers, council composition, investment mandate parameters and beneficiary framework.
Underlying structure establishment
Where required, we establish or integrate the underlying Mauritius entities (GBCs, domestic companies, SPVs) that the foundation will hold, ensuring the group structure is coherent and tax-efficient.
Foundation registration and KYC
The foundation is registered, all KYC completed and assets transferred. Share registers and ownership records in underlying entities are updated to reflect the foundation as owner.
Investment mandate implementation
Investment mandates are agreed between the foundation council and the chosen investment managers. Performance monitoring and reporting protocols are established.
Ongoing governance and reporting
We administer the foundation on an ongoing basis — council meetings, annual accounts, regulatory filings, investment oversight and succession planning reviews — providing an integrated service across the entire structure.
Requirements for foundation wealth structuring
- Overview of all assets to be brought into the structure and their current jurisdiction and ownership
- Desired governance framework — council composition, founder powers, beneficiary framework
- Investment objectives and risk profile for the investment mandate
- Details of any existing Mauritius or offshore structures to be integrated
- Succession objectives — who benefits and on what terms
- Full KYC for all principals
- Legal advice in relevant jurisdictions on tax and regulatory implications of the restructuring
Indicative costs for wealth structuring via foundation
| Item | Indicative range |
|---|---|
| Foundation charter and regulations (wealth structuring focus) | USD 4,000 – 8,000 |
| Underlying GBC establishment (per entity) | USD 2,500 – 5,000 |
| Annual foundation administration | USD 5,000 – 15,000 |
| Annual underlying company administration (per entity) | USD 3,000 – 7,000 |
| Investment mandate documentation and oversight | By agreement |