Due to its EEA membership and its special relationship with Switzerland, Liechtenstein is the only insurance centre that offers insurance undertakings direct access both to the countries of the European Economic Area and to Switzerland.

[Last updated: 21/07/16]
Regulatory contact:
Michael Penz
Address of regulator: Financial Market Authority Liechtenstein Landstrasse 109 9490 Vaduz Liechtenstein
Telephone Number +423 236 6705
Email Address

Name of Captive Legislation
Law on the Supervision of Insurance Undertakings (ISA)
Ordinance on the Law on Supervision of Insurance Undertakings (ISO)
Year Legislation Passed
Recent Amendments
No amendments
Do you allow Cell Captives?
Total Number of Licenced Captives 
Number of Cell Captives
Number of licences granted in the past year (2015 calendar year)
Approximate (or Average) length of time to process a new captive
3-6 month
Captive tax rates
12.5% EBT, 4% notional interest income on modified equity.
Minimum capitalisation rate 
Minimum Capital Requirement (absolute floor):
Non-life: EUR 2.5 Mio. (Classes 10 to 15 EUR: 3,7 Mio.)
Life: EUR 3.7 Mio.
Captive Reinsurance: EUR 1.2 Mio.
Licencing fees 
CHF 40,000 for registration
Industry sectors best represented in the domicile 
Diversified market
Total premiums received by the Captives
approx.: CHF 170’000’000
Total value of assets under management
approx.: CHF 1’250’000’000

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