Wills for Foreigners Owning Assets in Mauritius

A will for foreigners holding Mauritius property raises two separate questions: is the document valid, and which country's succession rules decide who receives the assets? The answers are often different for a house in Grand Baie and for a savings account abroad. Treating them as one question is the most common source of surprises for expatriate families.

This page gives general information only. The outcome depends on your nationality, domicile, family situation and the type of asset, so a Mauritian legal adviser should review your own case.

Why one will is rarely enough

Mauritian succession law has its roots in the French civil law tradition. It is built around the idea that part of an estate is reserved for close family, which can limit what a will may do. The same logic does not apply in many common-law countries, where a testator can usually leave assets to anyone.

A foreign owner therefore faces a possible clash: a will drafted under home-country rules may give freedoms that Mauritian rules do not recognise for assets located on the island. The practical effect is that a will can be formally valid and still be adjusted when it is applied to local property.

Is a foreign will valid in Mauritius?

Validity has two layers.

Form concerns how the will was made: writing, signature, witnesses, notarial involvement. A will made abroad in the form required there is generally a good starting point, but Mauritian authorities and courts decide what they accept for local assets. A foreign document may need to be translated, authenticated and presented through a Mauritian notary before it can be relied on.

Substance concerns what the will can actually do: who may inherit, what share a testator may dispose of freely, and how a surviving spouse is treated. Here the law applicable to the estate matters far more than the country where the will was signed.

An "international will" or "expat will" is not a separate Mauritian instrument that overrides local rules. Whatever label is used, the content is tested against the succession law that governs each asset.

Which succession law applies to Mauritian assets?

As a general principle, immovable property is governed by the law of the place where it is situated, while movable assets are often linked to the deceased's domicile. For a foreigner, this usually means:

• Land and buildings in Mauritius are likely to follow Mauritian succession rules, including those on forced heirship.
• Bank balances, shares and other movables may follow the law of the owner's last domicile, though local banks and registries will apply their own procedures.
• Companies and holding structures raise separate questions, because the shares are the asset rather than the underlying property.

Because the dividing line is not always clear-cut, two different laws can end up applying to one estate. That is why a coordinated plan, rather than a single document, tends to work better.

Reserved shares and the limits of a will

Mauritian law protects certain close relatives, in particular children, and the surviving spouse has rights of its own. A will that ignores these protections may be reduced after death, even if the testator was entitled to such freedom under another legal system. The detail is explained in forced heirship and trusts and, for children specifically, in whether a child can be disinherited.

Marriage adds another layer. The couple's matrimonial regime determines what belongs to whom before the estate is divided, as covered in matrimonial regimes and your family assets. Spousal entitlements after death are set out in surviving spouse inheritance rights.

Property restrictions that affect the estate

Foreign ownership of residential property in Mauritius sits within a regulated framework, and this does not disappear on death.

• Property bought by non-citizens is subject to the Non-Citizens (Property Restriction) Act. Heirs who are themselves non-citizens may face conditions on holding or selling the property.
• Residence permits linked to property purchase have depended on the value and type of the property. The EDB guidelines of 2022 refer to a minimum of USD 375,000 (or equivalent) for the IRS, RES and PDS schemes, with the permit lasting as long as the non-citizen holds the property. These guidelines date from 2022 and should be reconfirmed before relying on them.
• The Finance Act 2026 (Act 14 of 2026, assented to on 12 August 2026) adds a 10% duty to the Land (Duties and Taxes) Act on transfers of a dwelling on State land or Pas Géométriques to a non-citizen. The duty is paid by the transferor, not the buyer, and does not apply where a notarial promise of sale or reservation contract was signed before 19 June 2026. Whether it affects an heir depends on how the property reaches them, so ask an adviser.

For heirs living abroad, the practical route is described in inheriting property in Mauritius as a foreigner.

What happens if there is no valid will

If no will can be relied on, the estate passes under the statutory rules, which follow a fixed order of relatives. The result may differ sharply from what you intended. See who inherits when there is no will for how that order works.

After death: formalities for local assets

Once a death occurs, heirs usually need to prove their rights to banks, land registries and other holders of assets. A foreign will adds steps such as certified translations and recognition of the documents. Assets held through a trust follow a separate path, described in the guide on the affidavit of succession and assets held in trust.

Where a trust fits in

A trust is sometimes mentioned as a complement to a will. Under article 8 of the Trusts Act 2001, a transfer made by a non-citizen settlor cannot be set aside under the succession rules of that person's domicile or nationality. A foreign trust, by contrast, is governed by its own terms and law under article 60, but is not enforceable in Mauritius where it would apply directly to immovable property located there.

These rules have limits, and they do not replace a will for assets outside the trust. See what happens to a trust when the settlor dies and the choice of governing law of a trust for the next level of detail.

Comparing the main points

Many expatriates choose a separate will for Mauritian assets and another for assets abroad, written so that neither revokes the other. Whether that suits you depends on the countries involved, which is why local and home-country advice should be coordinated.

A checklist before you sign

• List every asset in Mauritius and say whether it is held personally, jointly or through a company
• Confirm your nationality, your domicile and your matrimonial regime
• Identify the close relatives who may have reserved rights
• Check whether any heir is a non-citizen and could face property restrictions
• Decide whether you need a separate will for Mauritian assets
• Ask a notary how a foreign will would be presented locally
• Make sure a later will does not unintentionally revoke an earlier one
• Keep certified translations and originals where executors can find them
• Review the plan after any move, marriage, birth or property purchase

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