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.
Hamilton Insurance Designated Activity Company
2 Shelbourne Buildings, Shelbourne Road
Ballsbridge, Dublin 4
Ireland
Effective Date: December 10, 2015
Hannover Re (Ireland) DAC
4 Custom House Plaza, IFSC
Dublin 1
Ireland
Effective Date: December 5, 2001
Hannover Reinsurance (Ireland) Limited
2 Custom House Plaza, IFSC
Dublin 1
Ireland
Effective Date: April 15, 2004
Termination Date: March 31, 2013
HCC International Insurance Company PLC1
1 Aldgate
London EC3M 1RE
United Kingdom
Effective Date: November 18, 2009
HDI-Gerling Verzekeringen N.V*
Westblaak 14 PO Box 925
3000X AX Rotterdam
The Netherlands
Effective Date: June 7, 2011
HDI Global Network AG
HDI-Platz 1
30659 Hannover
Germany
Effective Date: November 4, 2009
HDI Global SE
HDI-Platz 1
30659 Hannover
Germany
Effective Date: June 21, 1999
HDI Global Specialty SE
HDI-Platz 1
30659 Hannover
Germany
Effective Date: April 15, 2004
Helvetia Assurances SA
25 Quai Lamande
76600 Le Havre
France
Effective Date: August 31, 2021
Helvetia Schweizerische Versicherungsgesellschaft AG
Dufourstr. 40
CH-9001 St Gallen
Switzerland
Effective Date: September 2, 2010
IF P&C Insurance Company Ltd.
Niityportti 4
02200 Espoo
Finland
Effective Date: April 2, 2003
Termination Date: March 31, 2022
IF P&C Insurance Ltd (publ)
SE 106 80
Stockholm
Sweden
Effective Date: July 11, 1996
Infrassure Ltd.
Uetlibergstrasse 134A
CH-8045 Zurich
Switzerland
Effective Date: June 11, 2014
Termination Date: March 31, 2015
Intercona Re AG
Avenue Nestlé 55
1800 Vevey
Switzerland
Effective Date: April 5, 2006
None
KRAVAG-LOGISTIC Versicherungs-AG
Heidenkampsweg 102
20097 Hamburg
Germany
Effective Date: April 19, 2023
The Kyoei Fire and Marine Insurance Co., Ltd.
18-6, Shimbashi 1-Chome, Minato-ku
Tokyo 105-8604
Japan
Effective Date: June 8, 2005
Lancashire Insurance Company (UK) Limited
Level 29, 20 Fenchurch Street
London EC3M 3BY
United Kingdom
Effective Date: November 3, 2014
La Reunion Aerienne
134, Rue Danton
92300 Levallois-Perret
France
Effective Date: June 8, 2005
Liberty Mutual Insurance Europe Limited
20 Fenchurch Street
London EC3M 3AW
United Kingdom
Effective Date: January 19, 2005
Termination Date: June 30, 2019
Liberty Mutual Insurance Europe SE
5-7 Rue Leon Laval
Leudelange L-3372
Luxembourg
Effective date: January 15, 2025
The London Steam-Ship Owners' Mutual Insurance Association Limited
50 Leman Street
London E1 8HQ
United Kingdom
Effective Date: February 4, 2005
Mapfre España Compañía de Seguros y Reaseguros, SA
Carretera de Pozuelo, No. 50
Majadahonda
28222 Madrid
Spain
Effective Date: March 19, 2019
Mapfre Global Risks, Compañia Internacional de Seguros y Reaseguros, S.A.
Carretera de Pozuelo, 52, Edificio M-II
Majadahonda
28222 Madrid
Spain
Effective Date: July 8, 2009
Mapfre Re Compañía de Reaseguros, S.A.
Paseo de Recoletos No. 25
28004 Madrid
Spain
Effective Date: September 24, 2004
The Marine Insurance Company Limited
St Mark’s Court, Chart Way, Horsham
West Sussex RH12 1XL
United Kingdom
Effective Date: February 4, 2004
Markel International Insurance Company Limited
20 Fenchurch Street
London EC3M 3AZ
United Kingdom
Effective Date: January 19, 2005
Mitsui Sumitomo Insurance Co. (Europe) Ltd.
25 Fenchurch Ave
London EC3M 5AD
United Kingdom
Effective Date: February 4, 2005
Mitsui Sumitomo Insurance Co., Ltd
2-27-2 Shinkawa, Chuo-ku,
Tokyo, 104-8252
Japan
Effective Date: February 4, 2005
MS Amlin AG
Kirchenweg 5
8008 Zurich
Switzerland
Effective Date: January 31, 2011
MSIG Insurance Europe AG
An Den Dominikanern 11-27
50668 Koln
Germany
Effective Date: October 29, 2012
Munchener Ruckversicherungs-GeselIschaft AG in Munchen
Koniginstr. 107
80802 Munich
Germany
Effective Date: March 30, 1992