BVI special report. International: BVI Special Report
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1 BVI special report 2013Captive International: BVI Special Report 1
2 Welcome to the BVI The British Virgin Islands (BVI) is a British overseas territory located in the Caribbean, just east of Puerto Rico and within easy reach of the United States (US) and its neighbouring territories. The Islands are an archipelago where the first permanent settlement was established by the Dutch in 1648, but over time they were annexed by the British. Presently the BVI s economy is focussed on its financial services and tourism products. The BVI has been and continues to be particularly successful with offshore company registration; approximately half a million businesses are currently registered in the Territory. The BVI is also an active player in the captive insurance space with a significant number of captives calling the Islands home. Our business-friendly regulatory environment and a thriving international business sector has continued to attract international companies' registrations to the Islands. The domicile s employment of a mixture of British and international law has also proved attractive to global business, whilst political stability and growing links internationally, forged through tax information exchange agreements, have all helped to enhance its international profile and credibility. Exploring BVI s strengths The BVI boasts a number of advantages for those captives considering its shores. David Spyer, Managing Director of Harney s Insurance Management Services, outlines some of the domicile's most telling strengths. The BVI maintains strong international regulatory standards and has signed a raft of tax information exchange agreements in recent years that place the domicile on the OECD s white list of favourable global domiciles. The Islands legislation and regulation is also flexible in its application, and compares favourably to the main competing jurisdictions. The BVI also enjoys comparatively low unit costs of labour. It is therefore relatively easy to get affordable support staff. If you compare jurisdiction costs with those charged in other domiciles, the BVI is competitive. There is no requirement to hold board meetings in the BVI. I ve worked in other jurisdictions where senior people would have to take a day or two out of their calendar once a quarter or twice a 2 Captive International: BVI Special Report
3 year to travel somewhere to hold a one-hour meeting. There is no requirement to do this in the BVI you can hold a board meeting in another jurisdiction as long as proper minutes are taken and those minutes are then filed with books and records. This can save an entity significant cost, time and effort. There is no requirement to capitalise a captive in the territory with a BVI bank. So, for example, funds can be deposited in an account in the US and provided the entity s captive manager receives bank statements and evidence that there is capital in accordance with the law in the bank account there s no requirement to have a bank situated in the BVI. There is no statutory requirement for directors of a captive to be resident in the BVI. The BVI is a very stable political and economic jurisdiction based largely on UK law or in the case of financial services international law, making it a very comfortable jurisdiction in which to carry out captive business. A broad range of international captives call the Islands home. The domicile is more global in terms of captive formations than is say Bermuda or Cayman, with a significant portion of captives being from East Asia and Russia. This again helps to strengthen BVI s offering internationally. Clients of the BVI continuously benefit from our evolving legislation which ensures international standards are applied, our reputation as a trusted and reliable jurisdiction is upheld and that our products are competitive. Establishing a captive insurer Andrea Douglas, Director of Belmont Insurance Management Limited, provides an overview of the process of establishing a captive insurer. Every organisation practises some form of self-insurance. Some elect to pay losses to a certain level and self-insure the deductible; some operate in industry sectors where historically claims are high and commercial insurers charge prohibitive rates or elect not to underwrite their activities; some companies may be unaware of the coverage that is available and others may not properly assess their operating risks and may not consider commercial coverage, so end up self-insuring by default. Captive International: BVI Special Report 3
4 Captive insurance companies are a form of self-insurance. Any organisation with a good risk management programme that feels that its insurance premiums are too high, may benefit from setting up a captive. Including a captive as part of your risk management strategy may provide more benefits than self-insurance. While it was once part of the risk management strategy of only multinational companies, it has become a risk management tool used by the middle market as well. To determine whether a captive would benefit you, a feasibility study should be performed to assess the risks your business faces and potential lines of business that might be provided by a captive. For the feasibility study to be conducted, it will be necessary to provide information about your loss history, premium levels and current coverage details. The feasibility study will entail a review of the size and scope of risks, and projecting these risks over a long period, and should include the operations of the proposed captive, including premium rates, capitalisation requirements based on the risks covered and profit/loss projections. The feasibility study should be reviewed with your advisors. If the analysis supports the establishment of a captive, tax advice should be obtained to ensure the captive is structured in the most tax-advantageous manner and to confirm the applicable tax treatment required for both the captive and its shareholders. In reviewing capitalisation requirements, decisions will need to be made about the source, mechanism and level of funding required. Decisions will need to be made about service providers including insurance manager, legal counsel, actuary (if required), auditor and bank. This will also be the time to evaluate the corporate structure, review constitutional documents and determine ownership structure and the composition of the board of directors. Steps should also be taken to consider possible fronting and reinsurance options. The process of obtaining an insurer s licence will require an application to be submitted to the Insurance Division of the BVI s regulator, the Financial Services Commission. The application will require a detailed BVI business plan, compliance procedures, copies of agreements, confirmations from service providers, as well as due diligence on the prospective owners and directors. There is no statutory requirement for directors of a captive to be resident in the BVI. The business plan must outline the feasibility of the captive, set out what classes of business will be underwritten and the source of that business, contain technical details about the types of policies, underwriting, claims and accounting processes, proposed investment strategy, dividend policies and include financial projections for the first five years of operations. The insurance manager will also be able to advise on the requirements for regulatory compliance. The captive will need to be incorporated after it has been approved to be issued with a licence to carry out insurance business from within the BVI, but the name of the corporate entity must be reserved prior to the application being submitted to the Commission. Once approved, the captive will need to be capitalised. A bank account will need to be opened for the company. As mentioned, there are no statutory requirements for an account to be maintained in the BVI, but this can be arranged if required. A one-stop shop For those considering a captive domicile, the availability of local expertise can be a major deciding factor in whether to opt for a particular jurisdiction. The BVI finds itself well-positioned to attract captives to its shores, with the domicile boasting a sizable bench of captive talent. A quick visit to the BVI regulator s website ( provides some indication of the level of talent on show on the Islands. There are 232 licensed insurance entities that call BVI home and a further 480 banking and fiduciary service providers that together provide exemplary service to those captives opting for BVI s shores. Among the insurance entities that call the BVI home are an impressive array of 13 insurance managers and 17 insurance agents that work closely with the captive market. There are also 4 brokers and 5 loss adjusters servicing the market and a growing pool of captives most with parents based in the US that have opted to domicile in the BVI. The BVI also plays host to a number of leading accounting and fiduciary firms with a truly global footprint and market-leading international law firms. Captive owners are able to draw on an array of insurance, accounting, claims handling and legal expertise in order to satisfy all their captive needs and these capabilities form a 4 Captive International: BVI Special Report
5 significant factor in the ongoing success of the jurisdiction. Captive owners that opt for the BVI are able to take advantage of a one-stop shop for all their captive needs. General Insurance Business Class 1 Motor Insurance Insurance Classes The Insurance Division of the Financial Services Commission is responsible for the regulation of all persons carrying on insurance business in or from within the BVI. In relation to captive issurers currently a Category C or Category D license may be issued by the Commission. Application and license fees for a captive insurer's licence pursuant to the Financial Services (Fees) Regulations, 2010 are not included in the table below. Post licensing fees may be applicable depending on the change being approved. n Class 2 Class 3 Class 4 Class 5 Class 6 Class 7 Property Insurance Liability Insurance Financial Loss Insurance Marine and Aviation Insurance Goods in Transit Accident and Health Insurance Enactment Insurance Act, 2008 Section of Enactment Nature of Fee 7 Application for Category C and D insurer s and reinsurance licence Class 8 Other General Insurance Long-Term Insurance Business Class 9 Annuity Business 8 Category C licensee Category C (SPC) licensee Category D licensee Class 10 Class 11 Class 12 Class 13 Life Insurance Life Insurance (Investment Related) Permanent Health Insurance Other Long-Term Insurance The Classes of insurance business are defined in the Insurance Regulations, Captive International: BVI Special Report 5
6 BVI: the grande dame Kay Reddy, Director of the Blenheim Group, explains what sets the BVI apart from the competition, making it the 'grande dame' of offshore jurisdictions. As the number of international domiciles and US states extending captive legislation continues to grow, the BVI remains a top choice, offering modern and flexible legislation set within a long-established and mature jurisdiction. The BVI has been a leading company formation centre for a quarter of a century, with half a million BVI s formed under its trend-setting Business Companies Act, among them a host of captives. Coupled with a bench of professional support services and a rigourous legal and regulatory environment, the jurisdiction is an attractive home for international captives. Over the years, the BVI has not been afraid to use the axe to regulate the insurance industry. In recent years it has ensured compliance with International Organisation of Securities Commissions and International Association of Insurance Commissioners principles and tax initiatives, with BVI-regulated entities operating to the highest international standards. Reputation is crucial: the BVI has never been included on any international blacklists and its antimoney laundering laws are tellingly robust. After all, a reputable jurisdiction gives home authorities the reassurance that the captive is well managed. Despite the global recession, banking failures, quantitative easing and the fiscal cliff, the BVI enjoys a balanced budget, economic growth and political stability. As such, BVI appeals to captive clients worldwide, whereas onshore locations tend to be regional in their focus. This has meant that BVI has the advantage of a wide, international audience and a truly neutral playing field. In today s economic climate, cost is an important consideration, not only as regards fees, but also capital and solvency requirements and in ensuring optimal cash flow. Subject to solvency, there is no restriction upon distribution for BVI entities. There are also no requirements for resident directors or for capital and investment funds to be held within the BVI. Captives can source professional and back office support anywhere that it suits their business. Expertise is a crucial element of the BVI offering, and the depth and breadth of the industry helps ensure quality service and a bespoke approach to captive clients. Decades of close consultation between the public and private sectors have ensured that the BVI leads the way in legislative and regulatory 6 Captive International: BVI Special Report
7 of captive centres thinking and policies are formulated to benefit the industry without political involvement. This close partnership ensures that the territory reacts quickly to change, and the law remains simple, yet set within a strong regulatory framework. Captives are able to operate confidentially with minimal regulation, knowing that any impropriety will be dealt with using the full force of the law. Captives function best with good corporate governance in place, coupled with control over claims and risk management processes, making the BVI a perfect partner as captives accumulate funds in a tax-efficient manner. The BVI does not seek to tax offshore entities. Its revenue is derived from annual fees fixed at competitive levels. The government recognises the benefits that a vibrant industry can bring and supports an environment designed to encourage growth in this sector. There are no premium taxes, which can substantially add to the cost of onshore domiciles. The public and private sectors invest heavily in marketing the BVI, including at major conferences, through the establishment of the Islands Finance Centre which markets the BVI globally. As services have expanded, the industry has worked closely with the commercial market, including Lloyd s syndicates, international brokers and fronting insurers. The BVI has developed a niche in hosting mid-market captives, particularly single parent entities, association and group captives, and our wide range of services ensures a one-stop shop for captive parents. Modern telecommunications, English language and law, US currency and being situated in the eastern standard time zone, all contribute to the attractions of the domicile. Underscoring its business credentials is the natural beauty of the BVI. Board meetings don t have to be held in the BVI, but numerous clients return annually to enjoy the premier sailing waters and the cocktails. n COntact details BVI FINANCIAL SERVICES COMMISSION Insurance Division Stanley A. Dawson, Sr. Director of Insurance Financial Services Commission (BVI) Pasea Estate, P.O. Box 418, Road Town, Tortola, VG 1110, British Virgin Islands T: +1 (284) E: dawsons@bvifsc.vg Captive International: BVI Special Report 7
8 International Finance Centre Government of the British Virgin Islands Tortola, BVI VG1110 T: +1 (284) F: +1 (284) E:
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