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US companies FET status

Information about the Federal Excise Tax (FET) position for US companies

The FET position for US companies is as follows:

  • Reinsurance ceded to companies incorporated in the US is protected.
  • Reinsurance ceded to a US branch of a non-US company is protected either if the premiums are subject to US Federal Income Tax as part of the US profits of the branch, or if the branch is a branch of a protected insurer.


Lloyd's provides the materials contained in these pages for general information purposes only. Lloyd's accepts no responsibility and shall not be liable for any loss, which may arise from reliance upon the information provide.