Exemption from Section 4371 Excise Tax — Companies with Closing Agreements (H-M)

 

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
Podbielskistraße 396
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
Route de la Coula 50
1618 Chatel-St Denis
Switzerland
Effective Date: April 5, 2006

None

The Kyoei Fire and Marine Insurance Company, Limited*
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

The London Steam-Ship Owners' Mutual Insurance Association Limited
50 Leman Street
London E1 8HQ
United Kingdom
Effective Date: February 4, 2005

Mapfre Espana Campania de Seguros y Reaseguros, SA
Carretera de Pozuelo, No. 50
28222 Majadahonda Madrid Spain
Effective Date: March 19, 2019

Mapfre Global Risks, Compania Internacional de Seguros y Reaseguros, S.A.
Carretera de Pozuelo
Majadahonda 52, Edificio M-II
28222 Madrid
Spain
Effective Date: July 8, 2009

Mapfre Re Compania 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

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

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Companies with Closing Agreements