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. A Ace European Group The Ace Building 100 Leadenhall Street EC3A 3BP London United Kingdom Effective date: November 17, 2005 Termination date: November 13, 2019 Achmea Reinsurance Company NV Spoorlaan 298 5017 JZ Tilburg The Netherlands Effective date: December 20, 2012 Achmea Reinsurance Ireland Limited Georges Dock House, IFSC Dublin 1 Ireland Effective date: November 17, 2006 Termination date: June 30, 2013 Advent Insurance DAC 25/28 Adelaide Road 4th floor Dublin D02 RV98 Ireland Effective date: October 19, 2011 AIG Europe S.A. Avenue J.F. Kennedy 35 D 1855 Luxembourg Luxembourg Effective date: November 13, 2019 Allianz Global Corporate & Specialty SE Koeniginstrasse 28 D-80802 Munchen Germany Effective date: June 8, 2009 Allianz Re Dublin Limited Allianz House Elmpark, Merrion Rd Dublin 4 Ireland Effective date: February 4, 2009 Allianz Risk Transfer AG Lavaterstrasse 67 8002 Zurich Switzerland Effective date: May 5, 1999 Allianz Risk Transfer N.V. Keizersgracht 482 NL-1017EG Amsterdam Netherlands Effective date: February 8, 2007 Allianz SE Koeniginstrasse 28 D-80802 Munchen Germany Effective date: November 4, 2009 Allied World Assurance Company, AG Park Tower 15th Fl Gubelstrasse 24, 6300 Zug Switzerland Effective date: April 22, 2013 Allied World Assurance Company (Europe) dac 3rd Floor Georges Quay Plaza, Georges Quay Dublin 2 Ireland Effective date: April 21, 2003 Alreford DAC 3rd Floor, Metropolitan Building James Joyce Street Dublin 1 Ireland Effective date: January 19, 2012 Termination date: December 31, 2022 American International Group UK Ltd The AIG Building 58 Fenchurch Street London EC3M 4AB United Kingdom Effective date: July 16, 2019 Arch Insurance Company (UK) Limited 5th Floor, Plantation Place South 60 Great Tower Street London EC3R 5AZ United Kingdom Effective date: February 14, 2005 Arch Reinsurance Europe Underwriting DAC Block 3, The Oval Shelbourne Road Dublin 4 Ireland Effective date: July 8, 2009 Aseguradores de Riesgos Nucleares A.I.E. * Calle Sagasta 18, 4º derecha 28004 Madrid Spain Effective date: January 1, 1996 Aspen Insurance UK Limited 30 Fenchurch Street London EC3M 3BD United Kingdom Effective date: April 15, 2004 Assicurazioni Generali S.p.A. Piazza Duca degli Abruzzi, 2 34132 Trieste Italy Effective date: June 11, 1986 Assuratome Tour Franklin - Defense 8 92042 Paris La Defense Cedex France Effective date: January 1, 1993 Athene Co-Invest Reinsurance Affiliate 1A Ltd. 3rd Floor, WeWork Aviation House 125 Kingsway London, WC2B 6NH United Kingdom Effective date: August 05, 2022 Athene Life Re. Ltd. Third Floor, WeWork Aviation House 125 Kingway London WC2B 6NH United Kingdom Effective date: September 17, 2019 Atradius Reinsurance Limited 2nd Floor, La Touche House International Finances Services Centre Dublin 1 Ireland Effective date: September 28, 2009 Aviva Insurance Ltd St Helens, 1 Undershaft London EC3P 3DQ United Kingdom Effective date: April 30, 2019 Axa Corporate Solutions Assurance SA 4, rue Jules Lefevbre 75009 Paris France Effective date: December 12, 2005 AXIS RE SE Mount Herbert Court, 34 Upper Mount Street Dublin 2 Ireland Effective date: December 31, 2002 AXIS Specialty Europe SE Mount Herbert Court, 34 Upper Mount Street Dublin 2 Ireland Effective date: December 31, 2002 B Beazley Insurance DAC 2 Northwood Ave, Northwood Park Santry, Dublin D09 X5N9 Ireland Effective date: August 31, 2021 Berkeley Re Limited 3rd Floor, Metropolitan Building James Joyce Street Dublin 1 Ireland Effective date: June 21, 2006 Berkshire Hathaway European Insurance DAC 7 Grand Canal Street Lower Dublin 2, DO2 KW81 Ireland Effective date: August 05, 2022 Berkshire Hathaway International Insurance Limited LUC, 4th Floor 8 Fenchurch Street London EC3M 4AJ United Kingdom Effective date: July 26, 2004 Blue Square Re N.V. AEGONplein 50 2591 TV The Hague The Netherlands Effective date: December 2, 2013 The Britannia Steam Ship Insurance Association Limited Regis House 45 King William Street London EC4R 9AN United Kingdom Effective date: March 11, 2005 C Chaucer Insurance Company Designated Activity Company 38 & 39 Baggot Street Lower Dublin, D02 T938, Ireland Effective date: December 20, 2020 Chubb European Group SE La Tour Carpe Diem, 31 Place Des Corolles Esplande Nord 92400 Courbevoie France Effective date: November 13, 2019 Chubb Insurance Co of Europe SE 106 Fenchurch St. London EC3M 5NB United Kingdom Effective date: January 14, 2010 Termination date: June 30, 2022 CNA Insurance Company Limited 20 Fenchurch Street London EC3M 3BY United Kingdom Effective date: June 8, 2005 Convex Insurance U.K. Limited 52 Lime Street London, EC3M 7AF United Kingdom Effective date: July 23, 2020 COVEA Cooperatons 14 Boulevard Marie et Alexandre Oyon 72100 Le Mans France Effective date: August 10, 2022 D DLL Re Designated Activity Company 7th Floor, 76 Sir John Rogerson’s Quay Dublin 2, D02 C9D0 Ireland Effective date: June 3, 2005 DEVK Ruckversicherungs- und Beteiligungs-AG Riehler StraBe 190 Cologne, NRW 50735 Germany Effective date: August 10, 2022 E Endurance Worldwide Insurance Limited 2 Minster Court, Mincing Lane London EC3R 7BB United Kingdom Effective date: February 4, 2005 ERGO Versicherung AG ERGO-Platz 1, 40477 Dusseldorf, Germany Effective date: May 4, 2011 Euler Hermes Reinsurance A.G. Richtiplatz 1, Postfach CH-8304 Wallisellen Switzerland Effective date: February 8, 2007 European Reinsurance Company of Zurich Ltd. Mythenquai 50/60 8022 Zurich Switzerland Effective date: May 22, 1998 F Fidelis Underwriting Limited Level 42, 22 Bishopsgate London EC2N 4BQ United Kingdom Effective date: July 13, 2016 The Fuji Fire & Marine Insurance Co. Ltd 5-4-9 Toyosu, Koto-ku Tokyo 1350061 Japan Effective date: January 12, 1996 Termination date: March 31, 2014 G Gan Eurocourtage 8-10 rue d'Astorg 75008 Paris France Effective date: April 26, 2012 Termination date: March 31, 2013 General Reinsurance AG fka Koelnische Ruckversicherungs-Gesellschaft AG Theodor-Heuss-Ring 11 50668 Cologne Germany Effective date: September 14, 1992 Generali Deutschland Versicherung AG AachenerMuenchner Platz 1 Aachen 52064 Germany Effective date: August 31, 2021 Generali España S.A. de Seguros y Reaseguros Calle Orense 2 Madrid 28020 Spain Effective date: July 17, 2023 Generali IARD 2 rue Pillet Will 75009 Paris France Effective date: January 1, 1998 Generali Italia S.p.A. Via Marocchesa 14 31021 Mogliano Veneto (TV) Italy Effective date: April 1, 2014 Glacier Reinsurance AG Churerstrasse 78 8808 Pfaffikon Switzerland Effective date: April 26, 2006 Gothaer Allgemeine Versicherung AG Gothaer Allee 1 50969 Cologne Germany Effective date: December 15, 2009 Great Lakes Insurance SE Koniginstrasse 107 80802 Munchen Germany Effective date: June 15, 2018 Back to Exemption from section 4371 excise tax Companies with closing agreements A-G H-M N-S T-Z
