德国自保注册地概况
2026-10-30
德国 (德国自保注册地概况) is an important captive insurance domicile.
Regulatory Framework
| Item | Detail |
|---|---|
| Regulator | Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) |
| Active captives | Approx. 9 |
| Gross Premium (2025) | BaFin |
| Captive profits tax rate | 28+ |
| Captive legislation year | - |
Domicile Overview
Source: CICA Domicile Survey 2025 = 9 pure/single-parent captives (year-end 2025). Regulator: BaFin. DB directory exactly matches CICA scope: 9 active pure captives. Excluded 13 entries (2 VVaG mutual aid, 1 direct insurance, 2 insurance brokers). Most German industrial groups locate captives in Luxembourg (28+, SCOR 2022).
Sources: Industry regulator annual reports / Business Insurance / CICA Domicile Survey / NAIC / IA.