Guernsey is one of the three major Channel Islands captive domiciles. Source: Guernsey Financial Services Commission (GFSC) Insurance Register + IAIS Issues Paper 2022.
300
Active (DB) (DB extra 550
0%
International Business Tax Rate (GFSC)
GFSC
Regulator
欧洲顶级
Captive Domicile
1986
Captive Framework Enacted
Active Captives (1986-2025 · GFSC ，captive
captive (1986-2025 · GFSC + Captive Intelligence，
Captive Captives In Force by Year
DB: 793/850 alive records have year; 104 dormant excluded OFFICIAL: calibrated to regulator register (校准至 2025 年官方在册 196 家) Source: regulator quarterly statistics.
Key Captive Companies
| # | Company Name | Domicile | License Year |
|---|---|---|---|
| 1 | CNPC Captive (Baidu) Insurance Co., Ltd. | Beijing | 2013 |
| 2 | China Railway Captive Insurance Co., Ltd. | Beijing | 2015 |
| 3 | COSCO Shipping Captive Insurance Co., Ltd. | Shanghai | 2017 |
| 4 | Guangdong Energy Captive Insurance Co., Ltd. | Guangzhou | 2017 |