How Long Can a Mauritius Trust Last?

If you are asking how long a trust can last in Mauritius, the short answer is that the law sets a ceiling for most trusts and lifts it for one special category. The ceiling comes from section 9 of the Trusts Act 2001. What happens inside that ceiling, however, is largely decided by the trust deed.

This page covers the trust duration rules in Mauritius, the perpetuity period for ordinary trusts, the position of a perpetual trust, and the practical consequences when time runs out. It is general information, not advice on your own structure.

The default rule: a maximum of 99 years

Section 9 of the Trusts Act 2001 fixes the maximum duration of a trust, other than a purpose trust, at 99 years from the date on which it is created. The limit applies unless the trust ends earlier.

Three points are worth keeping in mind:

• It is a ceiling, not a target. A deed may choose a much shorter life, tied to a date or to an event such as the youngest beneficiary reaching a given age.
• It runs from creation. The clock starts when the trust is created, not when assets are first added or when a beneficiary first receives something.
• It is a perpetuity period. The rule prevents wealth from being tied up indefinitely for a family trust, which is why most family arrangements are measured against it.

The exact starting point in a given case, and how it interacts with any later change to the terms, is a matter for the trust deed and your adviser. For the general text of the legislation, see the Trusts Act explained.

Perpetual trusts: the purpose trust exception

Section 9(2) allows a purpose trust, whether charitable or not, to have a perpetual duration. This was introduced by Act 20/11, in force since 16 July 2011. So when people search for a perpetual trust in Mauritius, the lawful answer is limited to this category.

A purpose trust has no beneficiary in the ordinary sense. It exists to carry out an aim. Under section 19 it is valid only if:

• its purpose is specific, reasonable, achievable and lawful;
• the deed names an enforcer and a successor enforcer;
• at least one trustee is a qualified trustee; and
• the deed says what happens to any surplus assets when the trust ends.

Two further restrictions matter to families. The transfer of immovable property located in Mauritius to a non-charitable purpose trust is void under section 19(3). And a purpose trust created by a Mauritian national is void unless the Financial Services Commission (FSC) approves the appointment of the enforcer and the named successor, under section 19(6).

A purpose trust is therefore not a way around the 99-year limit for a family that wants its descendants to benefit in perpetuity. Its object must be a purpose, not a class of people. If your aim is to benefit relatives, the ordinary family structure described in Family Trust in Mauritius is the relevant model.

Fixed-term, event-based and open-ended trusts

Within the statutory ceiling, a deed can shape the life of the trust in several ways.

A discretionary trust often runs for the maximum period because the trustee can decide who benefits and when. A trust with fixed entitlements usually ends sooner, once those entitlements have been satisfied. For a comparison of the main forms, read types of trust available in Mauritius.

Can a trust be revocable?

Section 11 presumes that a trust is irrevocable by the settlor and the settlor's legal representative unless the deed expressly provides a power of revocation. A longer life is therefore not undone at the settlor's wish by default. How much control a settlor can keep is a separate subject; see how much control a settlor can keep.

Accumulating income over time

Duration also affects how long income can be retained inside the trust rather than paid out. Section 10 of the Trusts Act 2001 allows income to be accumulated for the whole maximum duration of the trust. The exception is a trust that holds immovable property located in Mauritius: in that case accumulation cannot exceed 25 years.

This is a rule about accumulation, not about the trust's total life. A trust holding Mauritian real estate can still continue after the accumulation window has closed, but income would then have to be applied or distributed in line with the deed.

What happens when the trust reaches its end

When the fixed term, the triggering event or the statutory ceiling arrives, the trust does not simply vanish. The trustee still has duties to perform.

The mechanics of handing property to beneficiaries are covered in how trust assets are distributed. Ending a trust early by agreement or by court order is a different topic, explained in how a trust ends. Here we only note that an early end is the one exception that the 99-year rule itself recognises.

Records after the trust has ended

Section 38(3) requires the trustee to keep up-to-date accounts and documents, together with an alphabetical register of the names and last known addresses of each beneficiary and settlor. Accounting records must be kept for at least 5 years after completion of the operations they relate to. This obligation was introduced by Act 27/12, effective 22 December 2012, and it applies even to a non-resident foreign trust that the trustee administers.

Who looks after the trust while it runs

A long-lived trust needs continuity of administration. Under section 28, a trust may have no more than 4 trustees, and at least one must be a qualified trustee at all times. A trust does not become invalid or lapse merely because a trustee or a qualified trustee is missing, but the gap has to be filled.

A qualified trustee, as defined in section 2, is a FSC-licensed corporate service provider (Management Licence) or another person resident in Mauritius whom the FSC has authorised to provide trustee services. The Financial Services Act 2007 requires a licence application to the FSC to act in that capacity. Because the trust may outlive its first trustee by decades, the deed should say how a successor is appointed. The role of the trustee is explained in duties of a trustee toward the family, and the optional oversight role is covered in the trust protector page. Under section 24, a protector may, unless the deed says otherwise, remove and appoint trustees, which is one way to keep the administration on track over a long period.

The trust is also visible to the regulator throughout its life. Section 26A of the Financial Services Act 2007 requires the FSC to keep a register of domestic trusts and of foreign trusts with at least one qualified trustee, and the qualified trustee must supply the information the FSC asks for. For the broader picture, see the register of trusts.

Changing the terms during the trust's life

Over a period that can span generations, family circumstances change. Whether and how the terms can be altered depends on the deed and on the law, and the answer is not the same for every trust. The subject is treated in changing the terms of an existing trust. A variation does not automatically reset the clock described above, and anyone considering a change should take advice before acting.

Death also does not necessarily bring the trust to an end. If the settlor dies, the trust normally continues under its deed; see what happens to a trust when the settlor dies.

Choosing the right duration

The statutory ceiling answers only part of the question. The decision tree below is a simple way to see which route applies in broad terms.

In practice, most families choose a term that matches their goals: a long period for dynastic planning, or a shorter, event-based term for a specific purpose such as a child's education. A period at the top of the range can look attractive, but it also means decades of administration, record keeping and trustee succession. If you would like a case assessed by a licensed provider, you can send a request through the contact form.