2025-01-01
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.