Understanding the rules of real estate inheritance in Mauritius: what you need to know.

Mauritius is a destination of choice for investors looking for real estate, whether to reside or to invest. However, real estate investment is not limited to the acquisition of a property. It is essential to understand how inheritance works in Mauritius, to ensure that the transmission of this wealth is done in accordance with the wishes of the owner and in compliance with the legislation in force. In this article, we will discuss the legal provisions relating to the inheritance of real estate in Mauritius and the importance of making a will to ensure that your estate is passed on according to your wishes.

Inheritance of property in Mauritius is a crucial issue for property owners, whether local or foreign residents. Under the Mauritian Civil Code, the provisions relating to inheritance are set out in Book 3 of the Civil Code, which deals with the law of succession:

“Immovable property, even that owned by foreigners, shall be governed by Mauritian law.”

“The laws concerning the status and capacity of persons govern Mauritians even if they reside in a foreign country”.

Under Mauritian law, an individual may freely dispose of his or her estate by way of a will, which allows him or her to pass his or her property to one or more heirs of his or her choice. In the absence of a will, the rules of legal devolution apply:

• The surviving spouse is entitled to a share of the estate if the deceased was married, even if he or she had children.
• If the deceased was not married, the children are entitled to an equal share of the estate.
• If the deceased had no children or surviving spouse, parents or siblings may be considered heirs under the law.

It is important to note that condominiums are governed by specific provisions. Each owner has a share in the entire property, which can be passed on to heirs according to the same rules as for individual properties.

Inheritance reserve under the Mauritian Civil Code

Article 913 of the Civil Code states that “gifts, either by inter vivos deeds or by will, may not exceed half of the disposing person’s property, if he leaves only one child at his death; one third, if he leaves two children; one quarter if he leaves three or more”.

This article provides that there is a reserved portion of inheritance, known as the “reserved portion”, which is the minimum fraction of an estate that must be bequeathed to the heirs of the deceased.

The hereditary reserve varies according to the number of children and represents 1/2 of the estate if the deceased leaves one child; 2/3 of the estate if he leaves two children; and 3/4 if he leaves three or more children.

As a result, as a donor or testator, you are not completely free to dispose of your estate, as a certain portion of it is reserved for your heir(s).

Please note that the application of the reserved portion rule is subject to the application of Mauritian inheritance laws.

In conclusion, it is beneficial for owners of real estate in Mauritius to draw up a will to ensure that their estate will be passed on according to their wishes. It is also advisable to consult an estate lawyer for advice on the rules and implications of inheritance in Mauritius.