Mauritius (MU)
Indian Ocean island state with bilingual English-French administration, strong financial services, occupation permits, premium visa options, beaches, private healthcare and a high-trust but paperwork-heavy expat environment.
Estate & Inheritance in Mauritius
Wills, intestacy, inheritance tax, and cross-border estate planning for expats.
Mauritius inheritance law is governed by the Civil Code of Mauritius, derived substantially from French civil law, supplemented by local legislation including the Succession Act and related statutes. Mauritius applies a forced heirship (réserve héréditaire) system for direct descendants. There is no inheritance tax or estate duty in Mauritius — assets pass to heirs free of any Mauritian inheritance levy, which is a significant advantage for estate planning. Three expat risk areas: (1) Foreign nationals owning Mauritian real estate through approved schemes (IRS, PDS, RES, Smart City) or shares in Mauritian companies should prepare a Mauritius-specific will to simplify estate administration. (2) A foreign will must be apostilled, translated into French or English, and recognised through Mauritian court or notarial processes before it can be used for Mauritian assets. (3) The forced heirship rules apply to Mauritian-situated assets regardless of what a foreign will says — children cannot be fully disinherited.
Intestacy — What Happens Without a Will
If a person dies without a valid will (intestat), the Civil Code of Mauritius governs distribution of Mauritius-situated assets. The intestate succession order is: (1) Descendants (children, grandchildren) — in equal shares per stirpes (a deceased child's share passes to their children). (2) In the absence of descendants: surviving spouse and/or parents, in proportions set by the Code. (3) Siblings and their descendants, then more remote relatives. A surviving spouse is entitled to retain the right to occupy the matrimonial home under certain conditions. Unmarried cohabiting partners have no automatic intestate inheritance right under Mauritian law — a will is essential. Bank accounts are frozen on notification of death and released only upon presentation of an acte de notoriété or court order confirming the heirs.
Types of Valid Will
Authentic Will (Notarial Will)
Testament authentiqueDictated or presented by the testator to a Mauritian notaire in the presence of two witnesses. The notaire records the testator's wishes, reads the will aloud, verifies capacity and intent, and registers the will in the notarial protocol. The original is held by the notaire. The most legally secure and difficult-to-challenge form.
Valid indefinitely until revoked or superseded. Registered in the notarial records — traceable upon death.
Recommended for all property owners and those with complex or cross-border estates. Coordinate with home-country will to avoid accidental revocation. Bring title deeds and identity documents for all named beneficiaries.
Holographic Will
Testament olographeEntirely handwritten, dated, and signed by the testator in their own hand. No witnesses or notaire required at the time of writing. Must be registered with a notaire or deposited with the Registrar-General for safekeeping. After death, must be presented to a notaire who opens it formally in the presence of witnesses.
Valid if entirely handwritten, signed and dated. More vulnerable to challenge on grounds of authenticity or capacity. Not recommended for complex or cross-border estates.
Must be written in a language the testator commands fully — partial typing invalidates it. Store with a notaire or at the Registrar-General and inform your executor of its location.
Foreign Will
Testament étrangerA will made under foreign law may be given effect in Mauritius for Mauritian assets if it was validly made under the law of the country where it was executed. Requires apostille (Mauritius is a Hague Convention member), certified French or English translation, and a notarial recognition process or court application in Mauritius.
Conditional on execution formalities under the originating law and Mauritian notarial or court recognition. Forced heirship rules still apply to Mauritian assets regardless of the foreign will.
Prepare a separate Mauritius-specific notarial will for Mauritian assets where possible — this is faster and more reliable than relying solely on a foreign will.
Forced Heirship
The Civil Code of Mauritius preserves the French-derived forced heirship system (réserve héréditaire). Direct descendants (children) are entitled to a mandatory reserved share that cannot be taken away by will: (1) One child: the reserved share is one-half of the estate; (2) Two children: the reserved share is two-thirds; (3) Three or more children: the reserved share is three-quarters. The remaining portion (quotité disponible) can be freely distributed by will to anyone. Grandchildren inherit by representation if their parent has pre-deceased the testator. A will that violates the forced heirship rules can be partially invalidated by the court on the application of the affected heir, typically within 5 years of death or of learning of the will. Inter vivos gifts (lifetime donations) made to reduce the estate can also be counted against the reserved share (rapport à succession).
EU Succession Regulation (Brussels IV)
Mauritius is not a member of the European Union and the EU Succession Regulation (EU 650/2012 / Brussels IV) does not apply to Mauritius. If an EU national living in Mauritius holds assets in EU member states, those EU-situated assets will be governed by the EU Regulation in the relevant EU country — potentially applying the law of Mauritius (habitual residence) or, by professional election, the law of the EU nationality country. Mauritian courts apply Mauritian private international law (derived from French conflict-of-laws principles): immovable property situated in Mauritius follows Mauritian succession law; movable property may be governed by the law of the deceased's domicile. Cross-border estates require separate legal advice in each jurisdiction.
Inheritance Tax
Mauritius does not levy inheritance tax or estate duty. Assets pass to heirs free of any Mauritian inheritance levy, regardless of the estate value or the relationship between the deceased and the heirs. This applies to Mauritian nationals and foreign nationals alike. There is also no gift tax in Mauritius on transfers to heirs. The Mauritius Revenue Authority (MRA) does not administer an inheritance tax regime.
| Relationship | Tax-Free Allowance | Tax Rate (above allowance) |
|---|---|---|
| Spouse / children / direct descendants | No inheritance tax | 0% inheritance tax; registration fees on property transfer apply |
| Other relatives and unrelated beneficiaries | No inheritance tax | 0% inheritance tax; registration fees on property transfer apply |
While Mauritius has no inheritance tax, the transfer of immovable property title at the Registrar-General attracts registration duties (droits d'enregistrement) at a rate that varies with the nature of the transfer and the relationship between parties — confirm current rates with the Registrar-General or your notaire. Income subsequently generated from inherited property (rental income, dividends) is taxable at normal Mauritian income tax rates (15% flat rate). Foreign heirs should also verify whether their home country levies inheritance tax on Mauritian assets received — this depends on home-country law.
Cross-Border & Multi-Country Estates
Key issues for cross-border Mauritius estates: (1) Real estate and IRS/PDS/RES/Smart City properties: title must be transferred through the Registrar-General after the notaire prepares an acte de notoriété confirming the heirs. (2) Mauritius company shares: transfer requires a notarial act and registration with the Registrar of Companies. (3) Bank accounts: frozen on death notification; released upon presentation of the notarial acte de notoriété or court order. (4) Foreign probate recognition: a foreign probate order must be recognised by the Mauritian Supreme Court before it can be used to deal with Mauritian assets. (5) Bilateral succession treaties: Mauritius has some bilateral arrangements with France relating to civil status and recognition of documents — consult a notaire for France-Mauritius cross-border estates. For non-French cross-border estates, engage lawyers in both Mauritius and the relevant home country.
Certificate of Inheritance
The primary document for proving heirship in Mauritius is the Acte de Notoriété, prepared by a Mauritian notaire after the testator's death. This document identifies all legal heirs, their shares, and any applicable will, and is required by banks, the Registrar-General (for property), and the Registrar of Companies (for company shares) before assets can be transferred. Required documents: death certificate, will (if any), birth and marriage certificates of heirs, and identity documents. Processing time: 2–8 weeks for straightforward estates. Contested estates or those requiring court involvement may take months. The Mauritian Supreme Court may issue Letters of Administration for more complex or contested estates.
Will Registration
Mauritius does not have a publicly searchable national will registry equivalent to those in some European countries. Authentic (notarial) wills are held by the notaire who prepared them and registered in the notaire's protocol, which is accessible through the Chambre des Notaires de Maurice. Holographic wills deposited with the Registrar-General or a notaire are also traceable. Best practice: store your will with a Mauritian notaire, inform your executor of the notaire's contact details, and keep an up-to-date list of all Mauritian assets (with copies of title documents and bank account details) in a location accessible to your executor.
Living Will & Healthcare Power of Attorney
Mauritius does not have a specific advance healthcare directive (living will) statute. Medical decision-making for incapacitated adults defaults to next-of-kin and the treating medical team in accordance with the Patient's Rights Act 2003. A general power of attorney (procuration générale) executed before a Mauritian notaire can authorise a trusted person to make healthcare and financial decisions in the event of incapacity — this is the most practical approach for expats. Discuss medical wishes explicitly with family members and your private clinic. Keep a copy of the power of attorney with your GP at Clinique Darné, Apollo Bramwell or your hospital of choice.
Useful Links
Estate & Inheritance
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