Section 19: Purpose trust

19. Purpose trust (1) A trust may be created for a purpose, notwithstanding the absence of any beneficiary. (2) A purpose trust shall not be valid and enforceable except where— (a) the purpose, whether charitable or not, for which the trust is created is— (i) specific, reasonable and capable of fulfilment; (ii) not immoral, unlawful or contrary to public policy; [Issue 1] T22 – 10 Revised Laws of Mauritius (b) the terms of the trust provide for the appointment of an enforcer who is capable of enforcing the trust and for the appointment of a successor to an enforcer; (c) at least one trustee is a qualified trustee; (d) the instrument creating the trust provides for the disposition of surplus assets of the trust upon its termination whether by expiry on a specified date or on the occurrence of a specified event, or for any other cause. (3) The transfer to or vesting in a non-charitable purpose trust of immovable property situated in Mauritius shall be void and of no effect. (4) Where a qualified trustee has reason to believe that a person who is appointed to enforce a purpose trust is dead, is unwilling, refuses or is unfit to act or is incapable of acting, he shall as soon as practicable inform the Attorney-General in writing of the fact. (5) On being satisfied of the inability of the enforcer in terms of subsection (4), the Attorney-General shall within 90 days appoint the successor to the enforcer under the terms of the trust as enforcer, or in his absence or his refusal or inability for any reason, a fit and proper person to be enforcer of the purpose trust. (6) A purpose trust created by a Mauritian national shall be void except where the appointment of the enforcer and his designated successor is approved by the Commission.