Luxembourg
[Last updated: 21/07/16]
Regulatory contact: 
Commissariat aux Assurances 
Address of regulator7, Boulevard Joseph IIL – 1840 Luxembourg 
Telephone Number +352 22 69 11 - 1 
Email Address caa@caa.lu 
Website www.caa.lu
Name of Captive Legislation 
Modified law of 7 December 2015 on the insurance sector 
Modified CAA Regulation N°15/03 of 7 December 2015 
 
Year Legislation Passed 
2015 
 
Recent Amendments 
2016 
 
Do you allow Cell Captives? 
N/A 
 
Total Number of Licenced Captives 
31/12/2015:        217 reinsurance companies 
 
Number of licences granted in the past year (2015 calendar year) 
8 reinsurance companies 
 
Approximate (or Average) length of time to process a new captive 
Each file is analysed individually with the objectives of detailed analyse and rapid decision making 
 
Captive tax rates 
29,22% 
 
Minimum capitalisation rate 
€ 3.600.000 for commercial reinsurance companies 
€ 1.200.000 for captive reinsurance companies 
 
Licencing fees  
€ 5.000 
 
Industry sectors best represented in the domicile  
Industrial groups, Financial institutions, Distribution sector 
 
 
Total premiums received by the Captives 
31/12/2015:        € 9.530.000.000 
 
Total value of assets under management 
31/12/2015:        € 46.000.000.000 
 
Captive Insurance Managers registered to conduct business in domicile
ALLIA INSURANCE BROKERS LUXEMBOURG  | 1, rue de la Poudrerie, L-3364 Leudelange  | 
AON INSURANCE MANAGERS (LUXEMBOURG) S.A.  | 534, rue de Neudorf, L-2220 Luxembourg  | 
GRAS SAVOYE WILLIS MANAGEMENT SERVICES  | 145, rue du Kiem, L-8030 Strassen  | 
INDEPENDENT (RE)INSURANCE SERVICES S.A.  | 253, rue de Beggen, L-1221 Luxembourg  | 
INDEPENDENT CAPTIVE MANAGEMENT SERVICES S.A.  | 4, Ancienne Route d'Arlon, L-8399 Windhof  | 
MARSH MANAGEMENT SERVICES LUXEMBOURG S.A.R.L.  | 74, rue de Merl, L-2146 Luxembourg  | 
RISK & INSURANCE SERVICES S.A.  | 1a, rue du Nord, L-2229 Luxembourg  | 
RISK & REINSURANCE SOLUTIONS S.A. (en abrégé: 2RS)  | 23, avenue Monterey, L-2163 Luxembourg  | 
SOGECORE S.A.  | 31, rue du Puits Romain, L-8070 Bertrange  | 
ZURICH INTERNATIONAL SERVICES S.A.  | 37, rue du Puits Romain,, L-8070 Bertrange  |