To identify the territory(s) of regulation and tax of reinsurance, consider the location of the reinsured’s business establishment(s)

Reinsurance
Retrocession

Reinsurance

The risk location is the territory in which the reinsured is established.

If the contract covers more than one reinsured, each individually may create a risk location.

Please note: the location of the original insured(s) does not determine the risk location.

Retrocession

The risk location is the territory in which the retrocedant is established.

If the contract covers more than one retrocedant, each individually may create a risk location.

Please note: the location of the original reinsured(s) or insured(s) does not determine the risk location.

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Risk locator tool

Risk Locator | Establish the location of your risk

Frequently asked questions 

Introduction to Risk Location

What is risk location and why is it important ?

Introduction to risk location

Establishing the risk location

To help establish risk location please consider the questions provided via the link below

How to establish the risk location

Class of business guidance

To help you establish the risk location please consider the class of business

Class of business guidance 

Risk Location Examples

The interaction of different territorial rules can make a given scenario complex. Applying the principles set out will assist market participants in establishing the risk location.

Risk location examples

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Contacts

Lloyd's International Trading Advice (LITA)

t: +44 (0)20 7327 6677
e: LITA@lloyds.com