The Mauritius Trusts Act 2001 offers an ideal legislative framework for the setting up and administration of trusts. Trusts do not require registration and therefore provide absolute confidentiality, and are commonly used for (a) asset protection, (b) Estate and succession Planning, (c) protection from forced heirship rules, holding of investments and property, investment funds and charitable and purposes.

Trust is a legally recognized entity, quite separate from a company, that permits a person (referred to as the Settlor) to donate assets to the trustee for the benefit of others, namely the beneficiaries. Under certain circumstances the Settlor can also be within the class of beneficiaries.

Unlike a company, Mauritius Trusts are not registered on formation. The existence of a trust is not a matter of public record. A&A Global Solutions (Mauritius) Ltd provides corporate trustees to administer Mauritius trusts for the benefit of the beneficiaries. By virtue of the trust deed the Settlor is legally divested of the assets settled into the trust, and it is this factor, among others, that make trusts an effective planning tool for tax inheritance, asset protection and many other purposes.