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Trust & Fiduciary Services

Change of Trustee in Mauritius

Transferring the trusteeship of a Mauritius trust — whether by retirement, removal or appointment — conducted correctly and with full continuity of administration.

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The ability to change a trustee is a fundamental feature of a well-drafted trust. A change of trustee may be prompted by a breakdown in the relationship between the trustee and the family, dissatisfaction with service levels, a strategic restructuring of the family's affairs, the retirement or incapacity of an existing trustee, or simply the desire to consolidate administration with a different provider. Under the Trusts Act 2001, Mauritius law provides clear mechanisms for the retirement and appointment of trustees. When handled correctly, a change of trustee is a structured legal process that does not disrupt the continuity of the trust or the ownership of its assets.

Reasons for changing trustee

Dissatisfaction with service quality

Poor administration, inadequate responsiveness or failure to exercise genuine fiduciary judgment are common reasons families seek to change trustees. A professional trustee must maintain high standards; where those standards are not met, the trust deed provides the mechanism for change.

Trustee retirement

A trustee may wish to retire from the role — for example where a firm closes, merges with another or exits a particular market. In such cases, the outgoing trustee typically co-operates in a structured handover to the incoming trustee.

Strategic restructuring

A family may wish to consolidate all their trust and corporate structures with a single administration provider, or to move their structures closer to their main adviser relationships.

Jurisdictional migration

Where a trust is being migrated to Mauritius from another jurisdiction, a change of trustee to a Mauritius-licensed entity forms part of the redomiciliation process.

Removal for breach

In extreme cases, a trustee that has acted in breach of its duties may be removed by the protector or by court order. We can assist incoming trustees in managing the transition in such circumstances.

Process for changing trustee

01

Review trust deed

The trust deed is reviewed to identify the precise mechanism for trustee retirement and appointment: whether protector consent is required, whether beneficiary consent is needed, and what notice periods apply.

02

Incoming trustee due diligence

The incoming trustee completes its own KYC and due diligence on all parties. The trust file — deed, accounts, asset schedule, KYC — is requested from the outgoing trustee.

03

Deed of retirement and appointment

A formal Deed of Retirement and Appointment is drafted and executed. This document transfers the trustee role from the outgoing to the incoming trustee and is signed by both, and where required, by the protector.

04

Asset vesting

All trust assets are formally vested in the name of the incoming trustee. This may involve notifying banks, updating share registers, transferring property titles and updating records with investment managers and custodians.

05

File transfer and onboarding

The outgoing trustee delivers the complete trust file to the incoming trustee. The incoming trustee establishes the trust on its own administration system and issues a confirmation of acceptance to the family and their advisers.

Documents needed for trustee change

  • Original trust deed and all subsequent supplemental deeds or amendments
  • Most recent trust accounts and asset schedule
  • KYC files for all principals — settlor, beneficiaries, protector
  • Confirmation of protector's consent to the change (if required by the deed)
  • Schedule of all assets and the current names in which they are held
  • Contact details for all banks, custodians, investment managers and other counterparties
  • Any correspondence relating to pending distributions or ongoing matters

Indicative costs

Costs vary depending on complexity of the trust, number of assets requiring transfer, co-operation of the outgoing trustee and any legal fees for asset vesting.
Item Indicative range
Deed of retirement and appointment (legal drafting) USD 1,500 – 3,500
Incoming trustee onboarding fee USD 1,500 – 3,000
Asset vesting and transfer (per asset class) USD 500 – 2,000
Ongoing annual trustee fee (post-change) USD 5,000 – 20,000+

Frequently asked questions

Can a trustee be changed without the settlor's consent?
It depends on the trust deed. Many deeds give the protector the power to remove and replace the trustee without the settlor's involvement. Where no protector exists, the mechanism may require beneficiary consent or a court application. We review the deed carefully before initiating any change.
What if the outgoing trustee does not co-operate?
In cases of non-cooperation, the incoming trustee and the beneficiaries may need to seek a court order vesting the trust assets in the new trustee. This is a remedy of last resort. In our experience, the vast majority of trustee changes are consensual and completed smoothly.
Does a change of trustee affect the trust's tax treatment?
In most cases, no. The trust continues to exist and the change of trustee is not a disposal or transfer of the underlying assets. However, the tax implications should always be reviewed with a qualified tax adviser in the relevant jurisdictions before proceeding.
How long does a trustee change take?
A straightforward trustee change — where the deed is clear, the outgoing trustee is co-operative and the assets are simple — can typically be completed in 4 to 8 weeks. More complex cases involving multiple assets in different jurisdictions may take longer.
The information on this page is provided for general guidance only and does not constitute legal, tax or regulatory advice. Always seek professional advice specific to your situation.