Luxembourg captive domicile overview
2025-10-31
卢森堡 (卢森堡自保注册地概况) is an important captive insurance domicile.
Regulatory Framework
| Item | Detail |
|---|---|
| Regulator | Commissariat aux Assurances (CAA) |
| Active captives | Approx. 204 |
| Gross Premium (2025) | 欧洲 Top 3 |
| Captive profits tax rate | US$42bn |
| Captive legislation year | 24% |
Domicile Overview
Source: CICA Domicile Survey 2025 (204 pure/single-parent captives, 2025 year-end); Business Insurance April 2026 (197 in 2024); CAA annual reports show reinsurance undertakings: 192→195→195→196→199 (2020-2024). CAA real-time CSV has 206 reinsurance companies (all types). DB directory has 186 entries, covering 91.2% of CICA's count. Some CICA-registered captives may use English names or have surrendered.
Sources: Industry regulator annual reports / Business Insurance / CICA Domicile Survey / NAIC / IA.