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Luxembourg: Offshore Business Sectors


This page was last updated on 17 June 2020.

See Offshore Business Review – Insurance for a more general treatment of captive insurance companies.

Insurance business is regulated by the Commissariat aux Assurances under the Insurance Supervisory Law 1991. Captives do not receive special regulatory or financial treatment in Luxembourg. Insurance companies registered in Luxembourg pay an annual fee of up to €15,000 at the time of writing (depending on premium volume); companies domiciled elsewhere pay an annual fee of €3,000.

There are about 330 insurance companies registered in Luxembourg according to the latest statistics from the Commissariat.There is also an active captive insurance industry in Luxembourg, although with an estimated 250 captives, the sector is nowhere near on the scale of, say, Bermuda or the Cayman Islands.



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