Exemption from Section 4371 Excise Tax — Companies with Closing Agreements (A-G)

 

This is a list of foreign insurers/reinsurers with closing agreements establishing a treaty-based exemption from the section 4371 excise tax on insurance premiums.

Explanations

  • * The company has not timely recertified its entitlement to treaty benefits in accordance with the terms of its closing agreement.
  • Effective Date: Unless noted otherwise within the Agreement, the Agreement is effective as of the date the Commissioner of Internal Revenue signs the Agreement.
  • Termination Date: The Agreement is terminated at the close of the last day of the quarterly return period immediately following the return period within which the written notice of termination is given.

Ace European Group
The Ace Building
100 Leadenhall Street
EC3A 3BP London
United Kingdom
Effective Date:  November 17, 2005

Achmea Reinsurance Company NV
Spoorlaan 298
5017 JZ Tilburg
The Netherlands
Effective Date: December 20, 2012

Achmea Reinsurance Ireland Limited
Georges Dock House, IFSC
Dublin 1
Ireland
Effective Date: November 17, 2006
Termination Date: June 30, 2013

Advent Insurance DAC
25/28 Adelaide Road 4th floor
Dublin D02 RV98 Ireland
Effective Date: October 19, 2011

Allianz Global Corporate & Specialty SE
Koeniginstrasse 28
D-80802 Munchen
Germany
Effective Date: June 8, 2009

Allianz Re Dublin Limited
Allianz House
Elmpark, Merrion Rd
Dublin 4
Ireland
Effective Date: February 4, 2009

Allianz Risk Transfer AG
Lavaterstrasse 67
8002 Zurich
Switzerland
Effective Date: May 5, 1999

Allianz Risk Transfer N.V.
Keizersgracht 482
NL-1017EG Amsterdam
Netherlands
Effective Date: February 8, 2007

Allianz SE
Koeniginstrasse 28
D-80802 Munchen
Germany
Effective Date: November 4, 2009

Allied World Assurance Company, AG
Park Tower 15th Fl
Gubelstrasse 24, 6300
Zug
Switzerland
Effective date: April 22, 2013

Allied World Assurance Company (Europe) dac
3rd Floor Georges Quay Plaza, Georges Quay
Dublin 2
Ireland
Effective date: April 21, 2003

Alreford Limited
3rd Floor, Metropolitan Building
James Joyce Street
Dublin 1
Ireland
Effective Date:  January 19, 2012

Amlin AG
Kirchenweg 5
8008 Zurich
Switzerland
Effective Date: January 31, 2011

Arch Insurance Company (Europe) Limited
5th Floor, Plantation Place South
60 Great Tower Street
London EC3R 5AZ
United Kingdom
Effective Date: February 14, 2005

Arch Reinsurance Europe Underwriting DAC
Block 3, The Oval
Shelbourne Road
Dublin 4
Ireland
Effective Date: July 8, 2009

Aseguradores de Riesgos Nucleares A.I.E.*
Calle Sagasta 18, 4º derecha
28004 Madrid
Spain
Effective Date: January 1, 1996

Aspen Insurance UK Limited
30 Fenchurch Street
London EC3M 3BD
United Kingdom
Effective Date: April 15, 2004

Assicurazioni Generali S.p.A.
Piazza Duca degli Abruzzi, 2
34132 Trieste 
Italy
Effective Date: June 11, 1986

Assuratome
Tour Franklin - Defense 8
92042 Paris La Defense Cedex
France
Effective Date: January 1, 1993

Athene Life Re. Ltd.
Third Floor, WeWork Aviation House
125 Kingway
London WC2B 6NH
United Kingdom
Effective Date: September 17, 2019

Atradius Reinsurance Limited
2nd Floor, La Touche House
International Finances Services Centre
Dublin 1
Ireland
Effective Date: September 28, 2009

Axa Corporate Solutions Assurance SA
4, rue Jules Lefevbre
75009 Paris
France
Effective Date: December 12, 2005

AXIS RE SE
Mount Herbert Court, 34 Upper Mount Street
Dublin 2
Ireland
Effective Date: December 31, 2002

AXIS Specialty Europe SE
Mount Herbert Court, 34 Upper Mount Street
Dublin 2
Ireland
Effective Date: December 31, 2002

Beazley Insurance DAC
2 Northwood Ave, Northwood Park
Santry, Dublin D09 X5N9
Ireland
Effective Date: August 31, 2021

Berkeley Re Limited
3rd Floor, Metropolitan Building
James Joyce Street
Dublin 1
Ireland Effective Date:  June 21, 2006

Berkshire Hathaway International Insurance Limited
LUC, 4th Floor
8 Fenchurch Street
London EC3M 4AJ
United Kingdom
Effective Date: July 26, 2004

Blue Square Re N.V.
AEGONplein 50
2591 TV The Hague
The Netherlands
Effective Date: December 2, 2013

The Britannia Steam Ship Insurance Association Limited
Regis House
45 King William Street
London EC4R 9AN
United Kingdom
Effective Date: March 11, 2005

Chaucer Insurance Company
Designated Activity Company
38 & 39 Baggot Street Lower
Dublin, D02 T938, Ireland
Effective Date: December 20, 2020

Chubb Insurance Co of Europe SE
106 Fenchurch St.
London EC3M 5NB
United Kingdom
Effective Date: January 14, 2010
Termination Date: June 30, 2022

CNA Insurance Company Limited
20 Fenchurch Street
London EC3M 3BY
United Kingdom
Effective Date: June 8, 2005

Convex Insurance U.K. Limited
52 Lime Street
London, EC3M 7AF
United Kingdom
Effective July 23, 2020

De Lage Landen Re Limited
George’s Dock House, IFSC
Dublin 1
Ireland
Effective Date: June 3, 2005

Endurance Worldwide Insurance Limited
2 Minster Court, Mincing Lane
London EC3R 7BB
United Kingdom
Effective Day: February 4, 2005

Ergo Versicherung AG
Victoriaplatz 1
40198 Dusseldorf
Germany
Effective Date: May 4, 2011

Euler Hermes Reinsurance A.G.
Richtiplatz 1, Postfach
CH-8304 Wallisellen
Switzerland
Effective Date: February 8, 2007

European Reinsurance Company of Zurich Ltd.
Mythenquai 50/60
8022 Zurich
Switzerland
Effective Date: May 22, 1998

Fidelis Underwriting Limited
34th Floor, The Leadenhall Building
122 Leadenhall Street
London EC3V 4AB
United Kingdom
Effective Date: July 13, 2016

The Fuji Fire & Marine Insurance Co. Ltd
5-4-9 Toyosu, Koto-ku
Tokyo  1350061
Japan
Effective Date: January 12, 1996
Termination Date:  March 31, 2014

Gan Eurocourtage
8-10 rue d'Astorg
75008 Paris
France
Effective Date: April 26, 2012
Termination Date: March 31, 2013

General Reinsurance AG fka Koelnische Ruckversicherungs-Gesellschaft AG
Theodor-Heuss-Ring 11
50668 Cologne
Germany
Effective Date: September 14, 1992

Generali Deutschland Versicherung AG
AachenerMuenchner Platz 1
Aachen 52064
Germany
Effective Date: August 31, 2021

Generali IARD
2 rue Pillet Will
75009 Paris
France
Effective Date: January 1, 1998

Generali Italia S.p.A.
Via Marocchesa 14
31021 Mogliano Veneto (TV)
Italy
Effective Date: April 1, 2014

Glacier Reinsurance AG
Churerstrasse 78
8808 Pfaffikon
Switzerland
Effective Date: April 26, 2006

Gothaer Allgemeine Versicherung AG
Gothaer Allee 1
50969 Cologne
Germany
Effective Date: December 15, 2009

Great Lakes Insurance SE
Koniginstrasse 107
80802 Munchen
Briefe: 80792
Effective Date: April 6, 2018

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Companies with Closing Agreements