Guernsey captive domicile overview
2025-10-31
耿西岛 (耿西岛自保注册地概况) is an important captive insurance domicile.
Regulatory Framework
| Item | Detail |
|---|---|
| Regulator | Guernsey Financial Services Commission (GFSC) |
| Active captives | Approx. 300 |
| Gross Premium (2025) | 0% |
| Captive profits tax rate | GFSC |
| Captive legislation year | 欧洲顶级 |
Domicile Overview
数据来源：Guernsey Financial Services Commission (GFSC) Insurance Register + IAIS Issues Paper 2022. DB directory has 850 companies (incl. non-pure captive types)
Sources: Industry regulator annual reports / Business Insurance / CICA Domicile Survey / NAIC / IA.