法国自保注册地概况
2026-10-30
法国 (法国自保注册地概况) is an important captive insurance domicile.
Regulatory Framework
| Item | Detail |
|---|---|
| Regulator | Autorité des Contrôles Prudentiels et de Résolution (ACPR) |
| Active captives | Approx. 24 |
| Gross Premium (2025) | ~10 |
| Captive profits tax rate | ACPR |
| Captive legislation year | 25% |
Domicile Overview
Source: DG Trésor (French Treasury) Parliament Report dated 11 Feb 2026 — 24 reinsurance captives licensed as of end-2025, up from 7 at start of 2022. Approximately 10 more applications pending as of Feb 2026. ACPR official guide (Nov 2024) confirms 17 licensed as of Nov 2024. Growth driven by the 'Provision pour résilience' tax incentive introduced in 2023. CICA Domicile Survey 2025 confirms 24 pure/single-parent captives.
Sources: Industry regulator annual reports / Business Insurance / CICA Domicile Survey / NAIC / IA.