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Domicile Wars: Legislation and regulator behind North Carolina’s sharp rise


  • Board meetings not required in the state if using two approved vendors 
  • Regulator takes open minded approachtonew applicants 
  • Legislation has extended tax holiday and reduce retaliatory tax
  • Regulator has avoided a high turnover of staff

North Carolina’s flexible legislation and experienced regulatory team are two of the main drivers behind the jurisdiction’s steep climb to become one of the fastest growing domiciles in the United States over the past ten years.

Despite only introducing captive legislation in 2013, North Carolina is now the third largest domicile in the US behind Utah and Vermont, by number of active captives.

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