Private Wealth 2025

MAURITIUS Law and Practice Contributed by: Johanne Hague, Ashwin Mudhoo, Medina Torabally and Yushrah Bayjou, CMS Prism in association with CMS

8. Planning for Minors, Adults with Disabilities and Elders 8.1 Special Planning Mechanisms There are no specific or special planning mechanisms for minors or for adults with disabilities in Mauritius. Following the proclamation of the Protection and Pro - motion of the Rights of Persons with Disabilities Act in April 2024, employers that employ persons with dis - abilities may be eligible for fiscal incentives under the said Act. 8.2 Appointment of a Guardian The appointment of a guardian is governed by the provisions of the Code. As a general rule, applications for guardians for minors, adults and elders are made to the Judge sit - ting in Chambers of the Supreme Court of Mauritius. Application for Appointment of Guardian for Adults, Adults With Disabilities and Elders The application for appointment of guardians for adults, adults with disabilities and elders is made under article 496 of the Code. The application is made by way of request for a writ and affidavit which is sup - ported by documentary evidence in the form of medi - cal examination reports. In order to decide whether the person should be represented by a guardian, a very detailed account of the person’s health is called for and not simply the opinion of the doctor. The appli - cation is then referred to the Ministère Public for its views. In the same way, the Ministère Public will investigate and provide the court with its opinion and any docu - ment received during the course of the investigation. Pursuant to article 496 of the Code, the Judge in Chambers is empowered, depending on the circum - stances of the case, to order that the person be exam - ined by a specialist medical practitioner. The Commis - sioner of Probation and Aftercare Service may also be ordered to submit a social enquiry report on the same person. After receiving all the documents, the Court will give its verdict.

• young professional – a maximum period of three years, depending on the duration of the contract of employment, renewable thereafter as per estab - lished criteria; and • family – a maximum period of ten years, renewable thereafter as per established criteria. The Immigration Act 2022 also caters for short-term occupation permits, which are granted for a period not exceeding nine months. Residence permit Foreign nationals may also make an application for a residence permit in order to seek employment or live in Mauritius. The schemes established by the Eco - nomic Development Board, including the Property Development Scheme, also allow foreigners purchas - ing a property under such schemes to benefit from a residence permit under certain conditions. Residence permit as a retired non-citizen Foreign nationals above the age of 50 years may also choose to retire in Mauritius. Such nationals shall be issued with a residence permit as retired non-citizens. Acquisition of Mauritian citizenship Mauritian citizenship is acquired in the following ways: • by birth; • by descent; • by marriage; • by the registration of a commonwealth citizen as a Mauritian citizen; • to a child born on a ship or aircraft; • the adoption of minors; • the registration of minors; • the registration of foreign spouses of Mauritian citizens; • by naturalisation; and • by incorporation of territory. 7.2 Expeditious Citizenship Presently there is no provision for expeditious citizen - ship under Mauritius law.

384 CHAMBERS.COM

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