MAURITIUS Law and Practice Contributed by: Johanne Hague, Ashwin Mudhoo, Medina Torabally and Yushrah Bayjou, CMS Prism – in association with CMS
The 2026/2027 Budget Speech announced the abol - ishment and replacement of the PRGF by the National Pensions and Provident Fund. This proposed measure is subject to parliamen - tary debates, which may lead to amendments prior to being included in the Finance Act 2026, and the Income Tax Act 1995 amended. 9. Planning for Non-Traditional Families 9.1 Children The rights of inheritance of children are governed by the provisions of the Code. Children Born Out of Wedlock The Code does not distinguish between legitimate children – ie, children conceived or born during the marriage of their parents – and natural children – ie, children born outside wedlock, for the purposes of inheritance. They have the same rights. However, natural children will need to establish their filiation naturelle to their parents to benefit from the inherit - ance, unless they are otherwise recognised as a natu - ral child by the parent. Children born from incest can be recognised by either the father or the mother but cannot, under any circum - stance, be recognised by both parents. Such children will have a filiation naturelle with the parent who recognises them and will have inheritance rights in relation to that parent only. Children born from incest do not have any inheritance rights in relation to the parent who has not recognised them. Adopted Children There are two regimes of adoption in Mauritius: (i) adoption simple (made by a single person over the age of 30 or a married couple) and (ii) adoption plé- nière (made by a married couple). In an adoption simple, the adoptee retains a link with their biological parents, whereas in an adoption plé- nière , the links, rights and duties between the adoptee and the biological parents are severed and substituted by a new link with the adopters or adoptive parent(s).
A child adopted by adoption simple: • in relation to their adoptive parents, has the right to inherit but is not entitled under the forced heirship rules in such succession; and • in relation to their biological parents, has the same inheritance rights as the legitimate children of such parents. A child adopted by adoption plénière : • in relation to their adoptive parents, has the same inheritance rights as the legitimate children of such parents; but • in relation to their biological parents, does not have any inheritance rights since the biological link has been severed. Posthumously Conceived The Code provides that a child who was not con - ceived at the time of the opening of a succession There is no legal framework governing childbirth by surrogacy in Mauritius. Surrogacy arrangements and donations of eggs or sperm are not yet recognised in Mauritius. 9.2 Same-Sex Marriage Mauritius does not recognise same-sex marriages or domestic partnerships (also known as concubinage in Mauritius). Although there are no statistics to confirm the pre - ferred planning method in these cases, the most effi - cient planning vehicle would be Wills and/or secret trusts. However, these would always be subject to forced heirship rules. 9.3 Cohabitation and Unmarried Couples Mauritian law does not currently recognise cohabita - tion, domestic partnerships or unmarried relationships in the same manner as marriage. Tax Treatment cannot inherit after such time. Children Born via Surrogacy There is no separate tax regime for cohabiting couples. Each individual is taxed independently, and unmarried
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