Bailiwick of Guernsey

 
Total number of active captives
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Number of active captives (pure)
187
Number of individual cells/cell participants
107
Total number of active captives, prior year
217
Types of captives allowed
  • Single parent captives
  • Association captives
  • Group captives
  • Protected cell/segregated portfolio companies
  • Special purpose captives
  • Special purpose financial captives
Premium tax rate
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Premiums to surplus
Risk-based solvency regime tailored to captives.
Applicable Acts/Enabling Legislation
The Insurance Business (Bailiwick of Guernsey) Law, 2002; The Insurance Business (Financial Guarantee Insurance: Special Provisions) (Guernsey) Law, 1996; The Insurance Managers and Insurance Intermediaries(Bailiwick of Guernsey) Law, 2002.
Captive Administrator’s name and longevity in position and also within department
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Regulator
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Address and contact information of Regulatory Department
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Website Address
https://www.gfsc.gg