Liechtenstein

 
Year captive legislation was passed
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Total number of captives as of year-end 2025
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Number of pure / single parent captives as of 2025
7
Types of captives allowed
  • Single parent captives
  • Association captives
  • Group captives
  • Protected cell/segregated portfolio companies
  • Risk retention groups
  • Special purpose captives
  • Special purpose financial captives
Number of full-time employees in captive regulatory department
2
Initial licensing and incorporating fees required by the domicile

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Annual requirements
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Annual fees
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Premium tax rate
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Dividend Distribution for Surplus Allowance
Premium: $ 146,316,000; Surplus: $ 13,600,000
Minimum capital (broken out by type of captive)

Solvency II requirements

Applicable Acts/Enabling Legislation
Law on the Supervision of Insurance Undertakings (ISA); Ordinance on the Law on Supervision of Insurance Undertakings (ISO).
Captive Administrator’s name and contact information
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Speed of licensing
3 months
Regulator
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Address and contact information of Regulatory Department
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Website address
https://www.fma-li.li/