Luxembourg established its captive framework in 1984 (Loi du 24 février 1984), one of Europe's earliest. Source: CAA (Commissariat aux Assurances) annual reports + Luxembourg for Finance.
204
Active Captive Total (DB covers 186/204)
Top 3 EU
European Position
US$42B
2024 Reinsurance Premiums
24%
Corporate Tax Rate
EUR 1.2M
Minimum Capital
Total Insurers + Reinsurers Trend (1984-2026 · CAA+Paperjam+LFF
Luxembourg Captive Count 2018-2025
Captive Captives In Force by Year
DB: 184/186 alive records have year; 0 dormant excluded
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 |