Property
French Civil Code ownership with a torrens-style register and restrictions on non-citizens
Property law is governed by the Code Civil Mauricien, derived from the Code Napoléon, so ownership, servitudes and the hypothèque follow French concepts. Transcription in the Registrar-General's office gives effect against third parties. Non-citizens may acquire residential property only within approved schemes such as the IRS, RES and PDS.
Key rules
- Jurisdiction — Notaries draw up deeds; the Registrar-General transcribes; the Supreme Court hears property disputes.
- Deadline — Registration duty and land transfer tax due on transcription of the deed
- Deadline — Non-citizen acquisition requires prior approval unless within an approved scheme
Governing law
- Code Civil Mauricien — ownership; hypothèque
- Non-Citizens (Property Restriction) Act 1975
- Land (Duties and Taxes) Act 1984
- Economic Development Board Act 2017 — PDS/IRS/RES schemes
In practice
This is the clearest illustration of the Mauritian hybrid: the substantive law of ownership is French and the deeds are drawn by notaries in the civil-law manner, while the conveyancing overlay and the investor-scheme regime are statutory and Commonwealth in style.