public
Onshore (EEA)
Liechtenstein
Liechtenstein offers an adept workforce and unique central European access to both the EU and Switzerland markets. Captives are subject to Solvency II and can insure subsidiaries across the European Economic Area and third countries. While it does not tax capital, it applies a flat 12.5% tax rate on taxable income.
Quick Facts
Jurisdiction
Onshore (EEA)
Legislation
Insurance Supervision Act / Solvency II
Tax Environment
12.5% flat tax on income; CHF 30,000 license fee
Financial Requirements
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| Reinsurance | EUR 1.2 million |
| Direct Writing (Non-life) | EUR 2.5 million |
| Direct Writing (incl. Liability) | EUR 3.7 million |
info
Regulatory Framework
Insurance Supervision Act / Solvency II
account_balance_wallet
Tax Environment
12.5% flat tax on income; CHF 30,000 license fee
Considering Liechtenstein for Your Captive?
Our consultants provide end-to-end guidance on domicile selection, feasibility, and formation. Let us help you determine if Liechtenstein is the right fit.