Trusts are meant to protect assets. In reality, the level of protection will depend upon the trust law in the jurisdiction chosen, the physical location of the assets held and the rigour with which a Court may allow such assets to be attacked.

Where the law of Mauritius in the proper law of the trust, the Court there will not vary or consider laws of other jurisdictions.

The Mauritius Trust Act 2001 applies a two year rule. Essentially, no action will lie against a trustee of a trust after more than two years from the date the assets were transferred to the trust. However, a Court may declare a trust void where it is established that the trust was created with the intent to defraud creditors of the settlor of the trust at the time when the trust property vested in the trustee. Moreover, the doctrine of "sham" provides an avenue to set aside the integrity of the trust if it is clear that the settlor established the trust with every intention of carrying on as if the assets were still his own.

Thus, creditors should understand that the use of Mauritius trusts can only be overridden on limited bases.