Switzerland captive domicile overview
2025-10-31
Global reinsurance hub; captives predominantly reinsurance captives (category C3).
| Active captives | 24 captives (2024, FINMA data) |
| Minimum capital | CHF 3 million (pure group captive reinsurers; CHF 5 million if writing third-party business) |
| Tax treatment | Combined federal/cantonal rates ~12%-21% depending on canton |
| Regulator | Swiss Financial Market Supervisory Authority (FINMA) |
Data updated October 2026, compiled from regulator statistics and industry sources (Captive Review, Business Insurance, etc.). Figures refer to the most recent available year; please refer to regulator disclosures for the latest data.