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Captive Research

Industry research reports, special topics and regulatory interpretation

[TOP]23 New Captives in Four Years: How France Reactivated Its Domestic Captive Market

In 2026 the ACPR approved five new domestic reinsurance captive licences, bringing France's total from 7 at the start of 2022 to 30. A policy mix of tax-advantaged catastrophic resilience reserves and proportional regulation for small captives has reversed the long-standing preference of French corporates to set up in Bermuda or Dublin, with infrastructure, logistics, premium tourism, agricultural cooperatives and timber processing leading the repatriation trend.

1970-01-01

Author：captive.org/chinacaptive.org

from：China Captive
Comparative Analysis of Organizational Forms of Major Global Offshore and Asian Captive Domiciles

A captive insurance company is an insurance or reinsurance entity established by large corporate groups to underwrite their own and affiliated companies’ risks. Over the past two decades, domicile selection has been driven primarily by tax rates, capital thresholds and regulatory convenience; following the implementation of the Pillar Two global minimum tax in 2025, the “zero-tax domicile” arbitrage space for large multinational groups has narrowed considerably, and domicile competition is shifting toward a comprehensive contest of “organizational form completeness, regulatory certainty, professional ecosystem and tax compliance costs.”

2026-10-26

Author：captive.org/chinacaptive.org