2025-01-01

Captive Insurance (Returns) Rules 2025

The Financial Services Commission of Mauritius has issued the Captive Insurance (Returns) Rules 2025 to mandate standardized reporting for various captive insurance entities. The rules require pure, multi-owner, and three classes of third-party captive insurers to submit periodic returns using designated forms outlined in the accompanying schedules. These reporting obligations take effect on 29 September 2025, establishing a unified compliance framework under the Captive Insurance Act and Financial Services Act.

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Mauritius

Financial Services Commission Mauritius

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